JAIN SHASHAN SEVA SAMITI (TRUST),BANGALORE vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), BANGALORE

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ITA 632/BANG/2020Status: DisposedITAT Bangalore11 October 2021AY 2020-213 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted the discrepancy between the application and the granted registration. It remanded the issue back to the Commissioner to examine the trust's objects and consider the claim for charitable activities.

What were the facts?

The assessee trust applied for registration under Section 12AA, seeking recognition for both religious and charitable activities. However, the Commissioner granted registration solely for religious activities.

What were the issues?

Whether the Commissioner erred in granting registration for only religious activities when the trust sought recognition for both religious and charitable activities.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES “A” BENCH: BANGALORE

Before: SHRI B.R. BASKARAN & SMT BEENA PILLAI

For Respondent: Ms. Neera Malhotra, CIT (DR)
Hearing: 06.10.2021Pronounced: 11.10.2021

ORDER

PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is filed by the assessee against the order dated 23.04.2020 passed by the Ld.CIT(E), Bangalore u/s. 12AA of the Act. It is the claim of the assessee that in the application dated 16.09.2019 in Form No.10A, seeking registration u/s. 12AA of the Act, assessee had sought for status of trust to be carrying Religious cum Charitable Activities. The Ld.AR placed reliance on page no. 2 of the paper book in support.

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