INCOME TAX ACT, 1961

Section 12AA

Charitable trust - Application for registration under section 12AA rejected - CIT(E) not having dealt with examination of objects of assessee Trust/Institution -

Assessee made an application for approval of Trust/Institution under section 12AA. A letter was issued through ITBA portal to assessee asking him to upload certain other information/clarification in order to process the said application. Assessee submitted its compliance on ITBA portal in response to the said notice. Assessee contended to have been granted registration under section 12AA under the category of Religious Trust and it claimed to have changed its objects and hence, applied for fresh registration under the category of charitable trust. CIT(E) rejected the application for registration under section 12AA of assessee. Held: CIT(E) in his entire order had not dealt with the examination of the objects of assessee Trust/Institution and had also not given specific findings on the genuineness of the activities carried on by the Trust vis-à-vis facts as well as documents on records. Since assessee had not furnished the requisite details as called for by CIT(E), therefore, in the interest of justice, matter was remanded back to CIT(E) to re-adjudicate the matter following the principles of natural justice.

REFERRED :

FAVOUR : Matter remanded

A.Y. :

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