AARTI SAIBABA RACHANAKAR SHRI MADHAVRAO ADKAR PRATISTHAN,PUNE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PUNE

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ITA 492/PUN/2023Status: DisposedITAT Pune19 May 2023AY 2023-243 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the appellant claimed to have submitted the requested information. The CIT(DR) had no objection to remanding the matter. Therefore, the Tribunal set aside the CIT's order.

What were the facts?

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

What were the issues?

Whether the CIT(Exemption) erred in rejecting the registration application without considering the information submitted by the assessee and whether the matter should be remanded for de novo consideration.

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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