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Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI
Before: Sh. Saktijit DeyDr. B. R. R. Kumar
ORDER
Per Dr. B. R. R. Kumar, Accountant Member:
The present appeal has been filed by the assessee against the order of ld. CIT(Exemption), Lucknow dated 25.11.2019.
The assessee applied for registration u/s 12AA of the Income Tax Act, 1961 before the ld. CIT(E), Lucknow on 17.05.2019. The same has been rejected vide order dated 25.11.2019 on the grounds that the applicant has not produced original trust deed and other relevant documents required for verification to prove the objects of the trust and the genuineness of the activities. The ld. CIT(E) has also held that no proof/documents regarding activities have been submitted by the applicant and no books of account were produced or details of the expenditure have been submitted for verification.
Amrit Kaur Charitable Trust 3. On examination of the record, we find that the assessee has submitted the details on E-portal which have not been considered by the ld. CIT(E). Hence, in the interest of justice, we remand the matter to the file of ld. CIT(E) to adjudicate the issue denovo after granting an opportunity to the assessee.
In the result, the appeal of the assessee is allowed for statistical purposes. Order Pronounced in the Open Court on 28/06/2023.