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Income Tax Appellate Tribunal, “B”
Before: SHRI S.S.GODARA & DR. DIPAK P. RIPOTE
ORDER
Per S.S.Godara, JM:
This assessee’s appeal for Assessment Year 2020-21 is directed against the Commissioner of Income Tax-Exemption, Pune’s order dated 28.09.2020 passed in order no.ITBA/EXM/S/EXM1/2020-21/1028092656(1), in proceedings u/s.12AA(1)(b)(ii) of the Income Tax Act, 1961 [in short “the Act”].
Heard both the parties. Case files perused.
Coming to the assessee’s sole substantive grievance that the CIT(E) has erred in law and on facts in rejecting section 12AA registration, there is hardly any dispute at the out that his impugned order under challenge has been passed during the outbreak of Covid-
A.Y. 2020-21 (A) Pramod Pungaliya Education & Research Foundation Vs. CIT-Exemption 19 pandemic period in year 2020 only. This is indeed coupled with the fact that the CIT(E) has also not considered the assessee’s object(s) clauses as to under which limb of section 2(15) of the Act do they fall in light of Ananda Social & Charitable Trust Vs. CIT [2020] 164 taxmann.com 693 (SC).
Faced with the situation, we deem it appropriate to restore the assessee’s instant issue of section 12AA registration back to the CIT(E) for his afresh adjudication as per law within three effective opportunities of hearing. Ordered accordingly.
This assessee’s appeal is allowed for statistical purpose in above terms.