M/S.PRIMAX FOUNDATION,BANGALORE vs. COMMISSIONER OF INCOME TAX, BANGALORE

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ITA 1690/BANG/2016Status: DisposedITAT Bangalore10 November 20172 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal, after reviewing the CIT(E)'s order and noting the absence of the assessee, found no error in the CIT(E)'s decision. Consequently, the Tribunal confirmed the order.

What were the facts?

The assessee's appeal was against the order of the Commissioner of Income-tax (Exemptions) rejecting their application under Section 12AA. The assessee contended that the order was contradictory and passed without an opportunity of hearing.

What were the issues?

Whether the CIT(E) erred in rejecting the application for registration under Section 12AA without providing an opportunity of hearing to the assessee.

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 BENCH ‘B’

For Respondent: Smt. Padmameenakshi, JCIT

PER SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER :

1.

This appeal by the assessee is preferred by the assessee against the order of the Commissioner of Income-tax (Exemptions) dated 28/7/2016, inter alia on the following grounds: “

1. The order of the Commissioner of Income tax (Exemptions) under section 12. AA is contradicting to the law and facts of the case.

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