SRI NARAYANASAMY EDUCATIONAL AND CHARITABLE TRUST,TIRUVANNAMALAI vs. CIT, EXEMPTIONS,, CHENNAI

ITA 1331/CHNY/2024Status: DisposedITAT Chennai22 July 2024Bench: SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL (Accountant Member)6 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the Commissioner of Income Tax (Exemption) rejected the applications based on a technicality without providing an opportunity for rectification. The matter was remanded for reconsideration on merits.

What were the facts?

The assessees filed applications in Form No. 10AB for registration under Section 12AB of the Income Tax Act. A technical error occurred during uploading, where code 12A(1)(c)(i) was selected instead of 12A(1)(c)(ii) or 12A(1)(ac)(iii).

What were the issues?

Whether rejection of an application for registration due to a technical error in selecting the wrong sub-clause is justified without providing an opportunity to rectify.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(ii),Section 12A(1)(ac)(iii),Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

Before: SHRI MAHAVIR SINGHAND SHRI MANOJ KUMAR AGGARWAL

For Respondent: Shri Nilay Baran Som, CIT
Hearing: 22.07.2024Pronounced: 22.07.2024

PER MAHAVIR SINGH, VICE PRESIDENT:

These appeals by two different assessees are arising out of the different orders of the Commi

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 12A(1)(ac)(ii)

All 679 judgments and leading authorities on Section 12A(1)(ac)(ii) →

Recent GST High Court judgments

Search GST case law →