GURU KRIPA SEVA ASHYRAM,PUNE vs. INCOME-TAX OFFICER, EXEMPTION, WARD 1(2), PUNE

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ITA 703/PUN/2022Status: DisposedITAT Pune19 September 2024AY 2014-15Bench: SHRI R. K. PANDA (Vice President), MS ASTHA CHANDRA (Judicial Member)12 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issue to the CIT(A) with a direction to allow the assessee to file an application for admission of additional evidence under Rule 46A and decide the issue afresh after providing an opportunity of being heard.

What were the facts?

The assessee, a charitable trust, filed a belated return of income and claimed exemption under sections 11 and 12. However, it failed to furnish the mandatory Form 10B along with the return. The CIT(A) dismissed the appeal, not admitting additional evidence filed by the assessee.

What were the issues?

Whether the failure to file Form 10B along with the return of income disentitles the trust from claiming exemption under sections 11 and 12, and if additional evidence can be admitted at the appellate stage.

Which sections of the Income-tax Act were involved?

Section 11,Section 12,Section 12A,Section 139

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE

Before: SHRI R. K. PANDA & MS ASTHA CHANDRA

For Appellant: Shri V L Jain
For Respondent: Shri Ramnath P Murkunde

आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: अपीलार्थी / The Appellant; 1. 2. प्रत्यर्थी / The Respondent 3. The concerned Pr.CIT 4. DR, ITAT, ‘A’ Bench, Pune 5. गार्ड फाईल / Guard file.

आदेशानुसार/ BY ORDER, // True Copy //

Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune

S.No. Details Date Initials Designation 1 Draft dictated on 13.09.2024 Sr. PS/PS 2 Draft placed before author 18.09.2024 Sr. PS/PS Draft proposed & placed before the 3 JM/AM Second Member Draft discussed/approved by Second 4 AM/AM Member 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS Date on which the file goes to the Head 9 Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order

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