The Chinchani Tarapur Education Society vs. CIT-Exemption, Pune

Parties Involved

Facts Summary

The two appeals were filed by the assessee against the orders of the Ld. CIT(Exemption), Pune rejecting the application for grant of registration under section 12A of the Income Tax Act, 1961 and the grant of approval under section 80G of the Act. The assessee's counsel argued that the trustee, being an 85-year-old senior citizen not conversant with technology, missed the email notice from the Ld. CIT(E) and hence could not comply. The Department did not object to restoring the matter to the file of the Ld. CIT(E) for fresh adjudication. The tribunal considered the arguments, reviewed the orders, and decided to restore the issue to the file of the Ld. CIT(E) with a direction to provide the assessee with one opportunity to submit the requisite details.…

Legal Issues

• 1. Whether the assessee should be given an opportunity to substantiate its case by filing the requisite details before the Ld. CIT(E).

Judgment Outcome

Decided in favour of Assessee.

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