M/S AKASH GANGA EDUCATIONAL SOCIETY,UTTRAKHAND vs. CIT(E), LUCKNOW

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ITA 2633/DEL/2016Status: DisposedITAT Delhi20 December 20172 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(Exemptions) and directed him to reconsider the issue. The assessee was also directed to produce its Section 12AA registration certificate.

What were the facts?

The assessee, Akash Ganga Educational Society, appealed against the refusal of recognition under Section 80G of the Income-tax Act. The CIT(Exemptions) had refused recognition solely because the trust was not registered under Section 12AA.

What were the issues?

Whether recognition under Section 80G can be denied solely on the ground of lack of registration under Section 12AA, when such registration is subsequently obtained.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL

Before: SHRI G.D. AGRAWAL, G.D. AGRAWAL & AND BEFORE SHRI & AND SMT. BEENA A. PILLAI SMT. BEENA A. PILLAISMT. BEENA A. PILLAI SMT. BEENA A. PILLAI

For Appellant: Shri R.K. Sharma, Advocate
For Respondent: Smt. Paramita Tripathy, CIT-DR
Hearing: 18.12.2017Pronounced: 20.12.2017

PER G.D. AGRAWAL, PER G.D. AGRAWAL, PRESIDENT PER G.D. AGRAWAL, PER G.D. AGRAWAL, PRESIDENT PRESIDENT :- PRESIDENT

1.

This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Exemptions), Lucknow dated 22nd March, 2016.

2.

The only ground raised by the assessee in this appeal is against the refusal of recognition u/s 80G of the Income-tax Act, 1961.

3.

At the time of hearing before us, it is stated by the learned counsel that learned CIT(Exemptions) refused to grant recognition u/s 80G only on the ground that the trust has not been registered u/s 12AA of the Act. It is stated by the learned counsel that the trust is already registered vide order dated 25th August, 2014 by the Commissioner of 2 ITA-2633/Del/2016 Income Tax, Dehradun. Copy of the order is placed on record. In view of the above, we set aside the order of learned CIT(Exemptions) and direct him to reconsider the issue afresh in accordance with law. The assessee is also directed to produce the registration certificate before learned CIT(Exemptions).

4.

In the result, the appeal of the assessee is deemed to be allowed for statistical purposes. Decision pronounced in the open Court on 20.12.2017.

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