AMRIT KAUR CHARITABLE TRUST,BULANDSHAHR vs. CIT(E), LUCKNOW

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ITA 522/DEL/2020Status: DisposedITAT Delhi28 June 2023AY 2019-202 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee had submitted details on the E-portal which were not considered by the CIT(Exemption). Therefore, the matter was remanded back to the CIT(Exemption) for fresh adjudication.

What were the facts?

The assessee, Amrit Kaur Charitable Trust, applied for registration under Section 12AA of the Income Tax Act. The CIT(Exemption) rejected the application for failing to produce the original trust deed and other relevant documents proving the trust's objects and genuineness of activities.

What were the issues?

Whether the CIT(Exemption) properly considered all the documents submitted by the assessee before rejecting the application for registration under Section 12AA.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI

Before: Sh. Saktijit DeyDr. B. R. R. Kumar

Hearing: 20.04.2023Pronounced: 28.06.2023

ORDER

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeal has been filed by the assessee against the order of ld. CIT(Exemption), Lucknow dated 25.11.2019.

2.

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.

4.

In the result, the appeal of the assessee is allowed for statistical purposes. Order Pronounced in the Open Court on 28/06/2023.

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