INCOME TAX ACT, 1961

Section 12AA

Charitable trusts - Registration under section 12AA - Remand of matter due to technological problems in Revenue portal established for e-filing of application with all further correspondences -

Assessee contended that CIT(E) erred in holding that assessee failed to provide details and documents in support of its claim for registration under section 12AA. Revenue alleged that a letter was issued at e-mail address provided in application requiring assessee to submit certain documents/explanations along with original trust deed for verification however, no compliance was made by assessee. Held: Given advent of e-filing of application and where all further correspondence need to be done through an online-platform, there are certain teething technological problems which needs to be addressed as observed in present case, where there were claims and counter-claims regarding seeking information and filing of submissions in relation to the processing of application filed by assessee trust for seeking registration under section 12AA. Matter was set aside to CIT(E) to examine application of assessee trust afresh after granting appropriate opportunity to appear in person through its authorized representative.

REFERRED : Shree Ahmedabad Lohana Vidyarthi Bhavan v. ITO (Exemption) (2018) 172 ITD 11 (Ahd) : 2018 TaxPub(DT) 5354 (Ahd-Trib)

FAVOUR : In assessee's favour by way of remand

A.Y. :

SUBSCRIBE FOR FULL CONTENT