GIVEBACK EDUCATION AND HEALTHCARE FOUNDATION,MUMBAI vs. VENKATA PAVANA KUMAR CHANDA, MUMBAI

ITA 2828/MUM/2024Status: DisposedITAT Mumbai10 July 2024AY 2024-254 pages
AI SummaryN/A

What did the Tribunal hold?

The Tribunal, while acknowledging the CIT(E)'s rejection due to lack of response, emphasized the principles of natural justice. It set aside the impugned order and directed the CIT(E) to reconsider the application de novo, providing the assessee one more opportunity to present its case with evidence.

What were the facts?

The assessee, a charitable company, obtained provisional registration under Section 12AB of the Income Tax Act, 1961. It subsequently applied for permanent registration in Form 10AB, but the Commissioner of Income Tax (Exemptions) rejected the application, citing non-compliance with notices issued for clarifications and additional information.

What were the issues?

Whether the rejection of an application for permanent registration under Section 12AB/12A of the Income Tax Act, 1961, without providing sufficient opportunity to the assessee, violates principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “F” BENCH

Before: SHRI PAVAN KUMAR GADALE & SHRI AMARJIT SINGH

For Appellant: Shri Ashutosh.AR
Hearing: 16.07.2024Pronounced: 22.07.2024

PER PAVAN KUMAR GADALE, JM: The assessee has filed the appeal against the order of the Commissioner of Income Tax (Exemptions)(CIT(E)), Mumbai passed u/sec12AB(I)(b)(ii) of the Act. The assessee has raised the following grounds of appeal:

1.1.

The assessee, a Company (Foundation) was incorporated for carrying out charitable activities, and registered under section 8 of the Companies Act, 2013. The certificate of incorporation was issued on 23-01-2022 by the Registrar of Companies, Ministry of Corporate Affairs and the licence under section 8

The order continues below.

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