DEV BAHUUDESHIVA SANSTHA,PUSAD vs. CIT (EXEMPTION), PUNE

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ITA 109/NAG/2021Status: DisposedITAT Nagpur05 October 2023AY 2020-21Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI PARTHA SARATHI CHAUDHURY (Judicial Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee claimed non-receipt of notices through the ITBA portal. The revenue had no objection to remanding the matter. Therefore, the Tribunal remanded the case back to the CIT (Exemption) for fresh adjudication.

What were the facts?

The assessee trust applied for registration under Section 12AA of the Income Tax Act. The CIT (Exemption) denied registration due to non-compliance with notices seeking information about the trust's objects, activities, and donations.

What were the issues?

Whether the denial of registration under Section 12AA was justified without proper service of notices and opportunity to the assessee. Whether the assessee's claim of non-receipt of notices was valid.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 13(1)(c)

AI-generated summary — verify with the full judgment below

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

Before: SHRI INTURI RAMA RAO & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Mahavir Atal
For Respondent: Shri Kailash G. Kanojiya
Hearing: 26.09.2023Pronounced: 05.10.2023

ORDER

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