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| The Tax Publishers2019 TaxPub(DT) 8411 (P&H-HC) INCOME TAX ACT, 1961
Section 12AA
Where assessee, an alumni association of a school, claimed registration under section 12AA contending that main school had a certificate under section 12A(a), Tribunal rightly remanded matter to CIT(E) for re-consideration afresh in light of said certification produced by assessee.
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Charitable trusts - Registration under section 12A/12AA - Assessee being alumini association of school - School already registered under section 12A/12AA
Claim of assessee was that it was an alumni association of a school and was set up for charitable purposes and was therefore entitled to registration under section 12AA. CIT(E) rejected application. In appeal before Tribunal, assessee placed an order under section 12 A(a) in respect of main school which was granted registration about 15 years ago. On that basis, Tribunal sent back case of assessee to CIT(E) for re-consideration. Held: It could not be said that certification in favour of school was entirely irrelevant nor could it be said that merely because school got a certificate under section 12A(a), alumni association would also be entitled to exemption as of right. Thus what Tribunal had done could not be said to be illegal. Tribunal had not reversed any finding of CIT(E) but merely asked him to consider another document, relevancy and importance of which would be determined by CIT(E). Therefore, no interference was called for.
REFERRED : Kundan Vidya Mandir Alumni Association v. CIT (Exemptions) [I.T.A. No. 582/ASR/2016, dt. 27-2-2017]
FAVOUR : In assessee's favour
A.Y. :
IN THE PUNJAB & HARYANA HIGH COURT
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