THE HIGH COURT BAR ASSOCIATION,ALLAHABAD vs. CIT(EXEMPTION), LUCKNOW

ITA 24/ALLD/2021Status: DisposedITAT Allahabad24 January 202213 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee's reply was not a withdrawal but a request to defer proceedings. The CIT(E) erred in rejecting the application without considering it on merits.

What were the facts?

The High Court Bar Association applied for registration under Section 12AA. The CIT(E) rejected the application, interpreting a reply from the assessee as a withdrawal. The assessee had requested to hold proceedings in abeyance pending a revision petition.

What were the issues?

Whether the assessee's reply constituted a withdrawal of the registration application. Whether the CIT(E) correctly rejected the application without a decision on merits.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 264

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ALLAHABAD BENCH, ALLAHABAD

Before: SHRI.VIJAY PAL RAO & SHRI RAMIT KOCHAR

For Appellant: Dr. Pawan Jaiswal, CA along with Shri Satya Dheer Singh Jadaun
For Respondent: Shri Ramendra Kumar

PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER:

This appeal filed by the assessee has arisen from the order dated 04.03.2021 passed by Ld. Commissioner of Income Tax(Exemption), Lucknow(hereinafter called “the CIT(E)”) u/s 12AA(1)(b)(ii) of the Income-tax Act, Assessment Year: NA The High Court Bar Association, Allahabad 1961 (hereinafter called “ the Act”) , vide DIN & Order No. ITBA/EXM/S / EXM1/2020-21/1031214587(1) , rejecting application filed by assessee for grant of registration u/s 12AA of the 1961 Act. We have heard both the parties thr

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 12AA

All 4,243 judgments and leading authorities on Section 12AA →

Recent GST High Court judgments

Search GST case law →