M/S HEALTHWAY CHARITABLE TRUST,PANAJI vs. COMMISSIONER OF INCOME TAX, EXEMPTION, BENGALURU

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ITA 259/PAN/2019Status: DisposedITAT Panaji18 July 2023AY 2015-16Bench: SHRI S. S. GODARA (Judicial Member), SHRI INTURI RAMA RAO (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT (Exemptions) did not provide a reasonable opportunity to the assessee to comply with the notice. Therefore, the order rejecting the approval was set aside.

What were the facts?

The assessee, a charitable trust, sought approval under Section 80G(5)(vi) of the Income Tax Act. The CIT (Exemptions) rejected the application after the assessee failed to comply with a notice seeking information.

What were the issues?

Whether the rejection of 80G approval without granting a reasonable opportunity for compliance violates principles of natural justice.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PANAJI BENCH, PANAJI – VIRTUAL COURT

Before: SHRI S. S. GODARA & SHRI INTURI RAMA RAO

For Respondent: Shri N. Shrikanth
Hearing: 14.07.2023Pronounced: 18.07.2023

ORDER

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