EDUCATIONAL BOARD OF VOCATIONAL TRAINING AND DEVELOPMENT,KOLKATA vs. C.I.T.(EXEMPTION), KOLKATA, KOLKATA

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ITA 756/KOL/2022Status: DisposedITAT Kolkata28 April 20233 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee had indeed furnished proof of application in Form 10A and had obtained provisional approval in Form 10AC. Therefore, the CIT(E)'s dismissal was incorrect.

What were the facts?

The assessee-trust applied for approval under Section 80G(iii) of the Income Tax Act. The CIT(Exemption) dismissed the application citing lack of proof for provisional registration in Form 10A and no order in Form 10AC.

What were the issues?

Whether the CIT(Exemption) wrongly dismissed the application for 80G approval without considering the submitted documents for provisional registration.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH KOLKATA

order

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