KAILASWASI NARAYAN ALIAS BAPU PATIL SHIKSHAN PRASARAK MANDAL,KOLHAPUR vs. INCOME-TAX OFFICER, WARD 1(2), KOLHAPUR

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ITA 620/PUN/2020Status: DisposedITAT Pune11 March 2025AY 2011-12Bench: SHRI R.K. PANDA (Vice President), MS. ASTHA CHANDRA (Judicial Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal admitted additional grounds of appeal and evidence filed by the assessee regarding exemption under Section 10(23C)(iiiad). The matter was set aside to the Assessing Officer for fresh adjudication on merits.

What were the facts?

The assessee, a trust running an educational institution, claimed exemption under Section 11 for AY 2011-12. The Assessing Officer denied this as the trust's registration under Section 12A was effective only from April 1, 2012. The AO added donations as income under Section 68 and disallowed expenses.

What were the issues?

Whether the assessee trust is eligible for exemption under Section 11/12 or Section 10(23C)(iiiad) when its Section 12A registration was granted prospectively. The genuineness of donations and allowability of expenses were also contested.

Which sections of the Income-tax Act were involved?

Section 11,Section 12A,Section 68

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Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI R.K. PANDA & MS. ASTHA CHANDRA

For Appellant: CA Supriya Powar
For Respondent: Shri Ramnath P. Murkunde

आदेश की प्रधिधलधप अग्रेधिि / Copy of the Order forwarded to : अपील र्थी / The Appellant. 1.

प्रत्यर्थी / The Respondent. 2. 3. The Pr. CIT concerned. दिभ गीय प्रदिदनदि, आयकर अपीलीय अदिकरण, “ए” बेंच, 4. पुणे / DR, ITAT, “A” Bench, Pune. ग र्ड फ़ इल / Guard File. 5. //सत्य दपि प्रदि// True Copy// आिेश नुस र / BY ORDER,

िररष्ठदनजीसदचि / Sr. Private Secretary आयकरअपीलीयअदिकरण ,पुणे/ ITAT, Pune

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