National Power Training Institute vs. The CIT (Exemptions)

Parties Involved

Facts Summary

The National Power Training Institute (NPTI) filed an appeal against the order of the Commissioner of Income Tax (Exemptions) rejecting its application for registration under section 12A(1)(ac)(ii) of the Income Tax Act. The Ld. CIT(E) rejected the application due to the non-submission of requisite information and documentation, stating that it was difficult to verify the charitable nature and the genuineness of the activities being carried out by the assessee. NPTI submitted that it did not receive any notice from the Ld. CIT(E) either through email or physical mode, which prevented it from submitting the necessary information/documentation. NPTI filed the appeal after receiving a demand notice for A.Y 2021-22 and 2022-23. The Ld. CIT DR submitted that the application was dismissed due to the lack of requisite documentation and had no objection to the matter being set aside to the file of the Ld. CIT(E) to examine the matter afresh.…

Legal Issues

• 1. Whether the appeal should be admitted for adjudication?
• 2. Whether the matter should be set aside to the file of the Ld. CIT(E)?

Judgment Outcome

Decided in favour of Assessee.

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