AKET FOUNDATION,PUNE vs. COMMISSIONER OF INCOME TAX, EXEMPTION, PUNE, PUNE

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ITA 1223/PUN/2023Status: DisposedITAT Pune09 September 2024Bench: SHRI R. K. PANDA (Vice President), MS ASTHA CHANDRA (Judicial Member)7 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal restored the issue to the file of the CIT(Exemption), directing him to grant one final opportunity to the assessee to substantiate its case by filing the requisite details. The CIT(Exemption) is to decide the matter after due opportunity of being heard.

What were the facts?

The assessee applied for registration under Section 12AB, but the CIT(Exemption) rejected it due to doubts about the genuineness of activities and lack of proper documentation for expenses like commission and donor details. The assessee argued that they were not given adequate opportunity to present their case.

What were the issues?

Whether the CIT(Exemption) erred in rejecting the registration application without affording adequate opportunity to the assessee to substantiate its claims regarding the genuineness of its activities.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12A(1)(ac)(vi)

AI-generated summary — verify with the full judgment below

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

For Appellant: Smt. Deepa Khare
For Respondent: Shri Keyur Patel, CIT-DR

आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: अपीलार्थी / The Appellant; 1. 2. प्रत्यर्थी / The Respondent 3. DR, ITAT, ‘A’ Bench, Pune 4. 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 20.08.2024 Sr. PS/PS 2 Draft placed before author 21.08.2024 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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