SHREE KOTESHWARDEO VISHWASTH,PUNE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PUNE

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ITA 486/PUN/2023Status: DisposedITAT Pune19 May 2023AY 2023-243 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee had submitted the required information, but the CIT(Exemption) did not consider it before rejecting the application. Therefore, the matter was remanded for fresh consideration.

What were the facts?

The assessee trust applied for registration under Section 12A(1)(ac) of the Income Tax Act. The CIT(Exemption) rejected the application, stating that the trust failed to comply with notices and provide required information regarding the genuineness of its activities.

What were the issues?

Whether the CIT(Exemption) wrongly rejected the registration application without considering the information provided by the assessee.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac),Section 12AA

AI-generated summary — verify with the full judgment below

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

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

For Appellant: Shri Abhay A. Avchat
For Respondent: Shri Keyur Patel
Hearing: 18.05.2023Pronounced: 19.05.2023

ORDER

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