P.P. SAVANI KNOWLEDGE CITY,SURAT vs. THE C.I.T. (EXEMPTIONS), AHMEDABAD

ITA 818/AHD/2017Status: DisposedITAT Surat11 January 2019AY 2016-172 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(Exemption) and remanded the matter back. The CIT(Exemption) was directed to pass a speaking order after giving the assessee a reasonable opportunity of being heard.

What were the facts?

The assessee applied for registration under Section 80G(5) of the Income Tax Act. The Commissioner of Income-tax (Exemption) refused the registration without providing a proper opportunity for the assessee to be heard. The assessee had existing registration under Section 12AA.

What were the issues?

Whether the Commissioner was justified in refusing registration under Section 80G(5) without providing a proper opportunity of being heard to the assessee.

Which sections of the Income-tax Act were involved?

Section 80G(5),Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: SMT. DIVA SINGH & SHRI O.P.MEENA

Hearing: 11.01.2019

PER DIVA SINGH, JM:

1.

The present appeal has been filed by the assessee assailing the correctness of the order dated 25.01.2017 of CIT(Exemption), Ahmedabad on the following grounds : “(I) Denial of registration u/s.80G(5) of the Act: (1) On the facts and circumstances of the case and as per law, the Commissioner of Income-tax (Exemption) was n

The order continues below.

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