ST. JOSEPH'S CHURCH,MANGALORE vs. CIT, BANGALORE

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ITA 1095/BANG/2016Status: DisposedITAT Bangalore02 May 20172 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal acknowledged the assessee's inability to comply due to changes in personnel and granted another opportunity. The matter was remanded to the Director for fresh consideration.

What were the facts?

The assessee, St. Joseph's Church, appealed against the rejection of its registration under Section 12AA by the Director of Income-tax (Exemption). The rejection was due to non-compliance with a notice requesting information about the trust's objects.

What were the issues?

Whether the assessee should be granted another opportunity to provide information for registration under Section 12AA after initial non-compliance.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CIRCUIT BENCH AT MANGALORE

Before: SHRI INTURI RAMA RAO & SHRI SUDHANSHU SRIVASTAVA

Hearing: 03/02/2017Pronounced: 02/05/2017

This is an appeal filed by the assessee directed against the order of the Director of Income-tax (Exemption) dated 31/03/2016 rejecting registration u/s 12AA of the Income-tax Act,1961 [‘the Act’ for short] on the ground that the appellant has not filed information called for by him for considering the objects of the trust. During the course of hearing before us, learned counsel for assessee submitted that the assessee could not comply with the notice issued by the Director of Income-tax Page 2 of 2 (Exemption) owing to the reason that there is change of incumbent etc. and one more opportunity may be granted to the assessee-trust to comply with the notice issued by the Director of Income-tax (Exemption).

2.

Learned DR has no serious objection for remanding the matter back to the Director of Income-tax (Exemption) for de novo consideration. In the circumstances, we remand the matter to the Director of Income-tax (Exemption) for de novo consideration.

3.

In the result, the appeal filed by the assessee is partly allowed for statistical purposes.

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