SRI NRUSINGHA DEV ANCHALIKA YUBA PARISADA,PURI vs. CIT(EXEMPTIONS), HYDERABAD

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ITA 413/CTK/2018Status: DisposedITAT Cuttack17 February 2020AY 2018-193 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that since the assessee passed a resolution and filed an affidavit regarding the amendment, the matter should be decided by the CIT(E) after granting an adequate opportunity of hearing. The rejection of the application was set aside.

What were the facts?

The assessee filed an application in Form No. 10G for approval under Section 80G. The CIT(Exemptions) rejected the application because the assessee had amended a clause without prior permission from the jurisdictional CIT(E). The assessee argued that prior permission was not required as the issue was already pointed out.

What were the issues?

Whether the CIT(Exemptions) was justified in rejecting the Form 10G application for amendment of a clause without prior permission, and if the subsequent resolution and affidavit cured the defect.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK

Before: SHRI CHANDRA MOHAN GARG & LAXMI PRASAD SAHU

For Respondent: Shri J.K. Lenka, DR
Hearing: 30/01Pronounced: 17/02/2020

per law, needless to say, after granting an adequate opportunity of hearing to the assessee.

P a g e 2 | 3

5.

In the result, appeal filed by the assessee is allowed for statistical purposes.

Order pronounced on 17 /02/2020.

1.

Sd/- sd/- (Laxmi Prasad Sahu) (Chandra Mohan Garg) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 17 /02/2020 B.K.Parida, SPS Copy of the Order forwarded to : 1. The Appellant : Sri Nrusingha Dev Anchalika Yoba Parisada, Gourang Chandra nayak, Plot No.7, Adharsh Vihar Lane-2, Phase-1, Bhubaneswar.AABAS 5063 P

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