ARARE FOUNDATION,PUNE vs. CIT EXEMPTION, PUNE

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ITA 132/PUN/2021Status: DisposedITAT Pune16 August 20217 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(Exemption) could not arrive at satisfaction regarding the genuineness of the assessee's activities due to lack of evidence. The matter was remanded back to the CIT(Exemption) for fresh adjudication.

What were the facts?

The assessee applied for registration under Section 12AA of the Income Tax Act. The CIT(Exemption) rejected the application as the assessee failed to provide details of its charitable activities and supporting evidence since its inception.

What were the issues?

Whether the CIT(Exemption) erred in rejecting the registration application without proper appreciation of the facts and whether the assessee was given adequate opportunity to furnish details of its activities.

Which sections of the Income-tax Act were involved?

Section 12AA

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Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI INTURI RAMA RAO & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Sharad Shah
For Respondent: Shri Deepak Garg
Hearing: 16.08.2021Pronounced: 16.08.2021

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

Date 1 Draft dictated on 16.08.2021 Sr.PS/PS 2 Draft placed before author 16.08.2021 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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