SHRI SWAMI SAMARTH PRATISHTHAN CHITALI STATION,AHMEDNAGAR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, PUNE, PUNE

PDF · subscribers
ITA 1034/PUN/2023Status: DisposedITAT Pune30 October 20233 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the interests of justice would be met by remanding the matter back to the CIT, Exemption for a fresh decision. The assessee should be granted an adequate opportunity of being heard.

What were the facts?

The assessee trust applied for registration under Section 12AA. The CIT, Exemption sought clarifications and documents regarding the charitable nature and genuineness of activities, which the assessee failed to provide. Consequently, the CIT rejected the provisional registration.

What were the issues?

Whether the rejection of provisional registration by the CIT was justified without providing a proper opportunity of being heard to the assessee for non-compliance with information requests.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE

Before: SHRI INTURI RAMA RAO & SHRI S. S. VISWANETHRA RAVI

For Appellant: Shri Ravindra Suresh Darekar &, Shri P. K. Wagh
For Respondent: Shri Ajay Kumar Kesari
Hearing: 30.10.2023Pronounced: 30.10.2023

ORDER

More judgments on Section 12AB

All 5,972 judgments and leading authorities on Section 12AB →

Recent GST High Court judgments

Search GST case law →