SEVAPREET SOCIAL FOUNDATION,AHMEDNAGAR vs. COMMISSIONER OF INCOME-TAX, (EXEMPTION), PUNE

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ITA 1387/PUN/2019Status: DisposedITAT Pune13 February 2020AY 2019-203 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee had complied by uploading the required documents, and the CIT (Exemption) failed to utilize this information. This was considered a violation of natural justice.

What were the facts?

The assessee applied for registration u/s 12AA of the Income Tax Act, 1961. The CIT (Exemption) rejected the application for want of details, stating the assessee failed to upload requisite information. The assessee contended that they had uploaded the information, but the CIT could not utilize it.

What were the issues?

Whether the CIT (Exemption) correctly rejected the registration application without properly considering the information uploaded by the assessee, and if there was a violation of natural justice.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI D. KARUNAKARA RAO, AM & SHRI LALIET KUMAR, JM

For Appellant: Shri Prasad S. Bhandari
Hearing: 11.02.2020Pronounced: 13.02.2020

ORDER

PER D. KARUNAKARA RAO, AM:

1.

This appeal filed by the assessee is against the order of the CIT (Exemption), Pune dated 24.07.2019 u/s 12AA(1)(b)(ii) of the Act.

2.

Before us, at the outset, ld. Counsel for the assessee mentioned that the Trust was incorporated on 15th March, 1999 and applied for registration u/s 12AA of the Act only on 24.01.2018. Mentioning that the CIT (Exemption) rejected the said application of the assessee for want of details, ld. Counsel submitted that the matter may be remanded to his file once again for fresh adjudication.

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