KRISHNASHRAY FOUNDATION,DELHI vs. CIT(E), NEW DELHI

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ITA 3102/DEL/2015Status: DisposedITAT Delhi28 April 20173 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the additional evidence submitted by the assessee was relevant and should be considered by the CIT(Exemptions) for granting registration. The CIT(Exemptions) was directed to consider this evidence on its merits, with an opportunity for the assessee to be heard.

What were the facts?

The appellant, Krishnashray Foundation, filed an appeal against the rejection of its application for registration under Section 12AA of the Income Tax Act. The appellant sought to submit additional evidence at the appellate stage.

What were the issues?

Whether additional evidence should be admitted at the appellate stage for considering an application for registration under Section 12AA, and whether the CIT(Exemptions) should consider such evidence.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘D’ NEW DELHI

Before: SHRI R. S. SYAL & MS SUCHITRA KAMBLE

Hearing: 27.04.2017Pronounced: 28.04.2017

This appeal is filed against the order u/s 12AA (1)(b)(ii) read with Section 12A of the Income Tax Act, 1961 dated 17/3/2015 passed by CIT(Exemptions).

2.

The grounds of appeal is primarily regarding the rejection of the application of the appellant for the Registration u/s 12AA of the Act.

3.

The Ld. AR submitted that there is certain additional evidence which is brought on record at this juncture by the assessee and the same needs to be admitted.

4.

The Ld. DR objects to the same, but the Ld. DR appreciate that if the same is considered by CIT(A) (Exemptions) it will be appropriate.

5.

We have heard both the parties and perused the records. It is pertinent to note that the documents which are submitted at this juncture by the assessee are relevant and the same has to be considered by the CIT(Exemptions) for granting registration under Section 12A to the assessee trust. It is appropriate at this stage that this additional evidence be considered by the CIT(A) on its merit. We, therefore, direct the CIT(A) to consider these additional evidence. Needless to say, the assessee be given opportunity to be heard.

6.

In result, the appeal is partly allowed for statistical purpose.

Order pronounced in the Open Court on 28th April, 2017.

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