ADHYAPAK SHISHAN MANDALS ARTS AND COMMERCE COLLEGE TRUST,TALODA vs. आयकर आयुक्त, (EXEMPTION), PUNE

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ITA 1834/PUN/2018Status: DisposedITAT Pune25 May 20215 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(Exemption) did not have all the necessary evidence to decide the application. Therefore, the matter was remanded back to the CIT(Exemption) to grant the assessee one final opportunity to furnish the required details.

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 the failure to upload returns for the last three years and proof of grant utilization.

What were the issues?

Whether the CIT(Exemption) was justified in rejecting the registration application without providing a final opportunity to submit all required documents.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI INTURI RAMA RAO & SHRI PARTHA SARATHI CHAUDHURY

For Respondent: Shri Deepak Garg
Hearing: 24.05.2021Pronounced: 25.05.2021

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 Jt. CIT, Pune. धवभागीय प्रधतधनधध, आयकर अपीलीय अधधकरण, “ए” बेंच, 5. पुणे / DR, ITAT, “A” 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 24.05.2021 Sr.PS/PS 2 Draft placed before author 25.05.2021 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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