SANKALP SEVA MISSION,KOLKATA vs. CIT(EXEMPTIONS), KOLKATA, KOLKATA

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ITA 1404/KOL/2016Status: DisposedITAT Kolkata28 December 20164 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal is hearing appeals against the orders passed by the CIT(Exemptions) regarding registration under Section 12AA and approval under Section 80(G)(5)(vi). The specific reasons for denial are not detailed in the provided snippet.

What were the facts?

The assessee trust applied for registration under Section 12AA of the Income Tax Act. The Commissioner of Income Tax (Exemptions) did not grant the registration.

What were the issues?

The primary issue is whether the assessee trust is eligible for registration under Section 12AA and approval under Section 80(G)(5)(vi) of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 80(G)(5)(vi)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C”, BENCH KOLKATA

Before: SHRI A.T.VARKEY, JM & DR. A.L.SAINI, AM

For Appellant: Shri K.K.Khemka, Advocate
Hearing: 20/12/2016Pronounced: 28/12/2016

Per Dr. Arjun Lal Saini, AM: The captioned two appeals filed by the assessee, are directed against the orders passed by ld. Commissioner of Income Tax (Exemptions), Kolkata, u/s.12AA of the I.T.Act, & U/s 80 (G) (5)(vi) of the Income Tax Act,1961 ( in short ‘the Act’) both dated 04.05.2016. 2. Brief facts of the case qua the assessee are that the assessee trust applied for registration u/s.12AA of the I.T.Act but the ld. CIT(E) did not grant registration u/s.12AA observing the followings :- “The aforesaid Trust came into existence vide Trust Deed duly registered from Addl.

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