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| The Tax Publishers2020 TaxPub(DT) 1928 (Asr-Trib) INCOME TAX ACT, 1961
Section 12AA
Assessee filed various documents with regard to carrying out many activities before Tribunal and certification of said document depicted that assessee did not submit details of activities and works done before CIT(E). Thus, instant issue was set aside and remitted back to CIT(E) for decision afresh.
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Charitable trusts - Registration under section 12AA - Assessee did not submit details of activities and works done before CIT(E) - Remand of matter
Assessee claimed registration stating that it was a charitable educational working towards improvement of educational paraphernalia of Government School. CIT(E) alleged that mere gaining of knowledge of skill does not qualify for label education and denied registration under section 12AA. Held: Assessee filed various documents with regard to carrying out many activities before Tribunal and certification of said document depicted assessee did not submit details of activities and works done before CIT(E). Thus, activities of assessee-company were required to be examined by CIT(E) in its right perspective. Instant ground of rejection was set aside and remitted back to CIT(E) for decision afresh.
Followed:Care & Share Welfare Society v. CIT(Exemptions), ITA No.404(Asr)/2019 decided on 3-9-2019
REFERRED :
FAVOUR : Matter remanded
A.Y. :
IN THE ITAT, AMRITSAR BENCH
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