DRUK JETAVAN CHARITABLE TRUST,DARJEELING vs. CIT(EXEMPTION), KOLKATA

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ITA 324/KOL/2022Status: DisposedITAT Kolkata03 November 2022AY 2017-185 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issues to the CIT(E) for fresh adjudication, citing the assessee's claim of not receiving proper notice and the need for a fair opportunity. The assessee was directed to provide all necessary documents.

What were the facts?

The assessee trust applied for registration under Sections 12AA and 80G of the Income Tax Act. The CIT(E) rejected the applications for non-compliance and non-production of documents. The assessee claimed they did not receive notice and the order was procured through RTI.

What were the issues?

Whether the rejection of applications for registration under Sections 12AA and 80G was valid without providing adequate opportunity of being heard to the assessee.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BENCH “A”KOLKATA

Before: Shri Sanjay Garg & Shri Manish Borad

आदेश खुले �यायपीठ म� �दनांक 03 -11-2022 को उ�घो�षत। Order pronounced in the open court on 03 -11-2022

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