KRISHNA SHIKSHA SEWA SANSTHAN,ALLAHABAD vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

ITA 33/ALLD/2020Status: DisposedITAT Allahabad26 March 2021AY 2019-206 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee had provided some evidence and explained the delay in submitting complete confirmations due to time constraints. The Tribunal also noted that the CIT had not specifically requested certain documentary evidence for the activities.

What were the facts?

The assessee applied for registration under Section 12A, but the CIT (Exemption) rejected it, citing unverified donations and lack of evidence for charitable activities. The assessee argued that they provided all requested documents and that the CIT did not specifically ask for certain evidence.

What were the issues?

Whether the CIT erred in rejecting the registration application due to incomplete donation confirmations and lack of specific documentary evidence for charitable activities.

Which sections of the Income-tax Act were involved?

Section 12A,Section 12AA(1)(b)(ii)

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: Shri S.K. Jaiswal, CA
For Respondent: Shri Shantanu Dhamija, CIT DR
Hearing: 25/03/2021Pronounced: 26/03/2021

This appeal by the assessee is directed against the order dated 30.01.2020 of CIT (Exemption) passed u/s 12AA (1) (b)(ii) of the Income Tax Act, whereby the application of the assessee for registration u/s 12A of the Income Tax Act was rejected.

2.

The assessee has raised the following grounds:-

“1. Because the learned Commissioner of Income Tax (Exemption) has erred in law and on facts in holding that activities of the appellant remains unverified, therefore the applicant looses its eligibility for registration under section 12AA(1)(b)(ii) of the Income Tax Act, 1961.

The order continues below.

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