RURAL EDUCATION ADVANCEMENT TRUST,PUNE vs. CIT, EXEMPTION, PUNE

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ITA 31/PUN/2021Status: DisposedITAT Pune14 June 20215 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee should be granted one more opportunity to submit the requisite details to the CIT(Exemption). The CIT(Exemption) needs to satisfy himself about the objects and genuineness of the trust's activities.

What were the facts?

The assessee trust applied for registration under Section 12AA of the Income Tax Act. The CIT(Exemption) rejected the application, citing unsatisfactory genuineness of activities and lack of sufficient opportunity for the assessee to provide details.

What were the issues?

Whether the CIT(Exemption) erred in rejecting the registration application without providing sufficient opportunity to the assessee to furnish necessary details regarding the genuineness of its activities.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI INTURI RAMA RAO & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Kishore Phadke
For Respondent: Shri Deepak Garg
Hearing: 03.06.2021Pronounced: 14.06.2021

आदेश की प्रधतधलधप अग्रेधषत / Copy of the Order forwarded to : अपीलाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2. 3. The CIT(Exemption), Pune. 4. The JCIT, Exemption Range, Pune. धवभागीय प्रधतधनधध, आयकर अपीलीय अधधकरण, “बी” बेंच, 5. पुणे / DR, ITAT, “B” Bench, Pune. गार्ड फ़ाइल / Guard File. 6.

आदेशानुसार / BY ORDER, // True Copy // धनजी सधचव / Private Secretary आयकर अपीलीय अधधकरण, पुणे / ITAT, Pune.

Date 1 Draft dictated on 03.06.2021 Sr.PS/PS 2 Draft placed before author 14.06.2021 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second 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 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order

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