Yashwantrao Chavan Centre vs. ITO (Exemption)-2(4)

Parties Involved

Facts Summary

The assessee, Yashwantrao Chavan Centre, a trust registered under section 12A of the Income-tax Act, 1961, filed its return of income declaring Nil income after claiming exemption under section 11 of the Act. However, the Assessing Officer denied exemption under sections 11 and 12 of the Act, holding that the assessee is engaged in activities in the nature of trade, commerce, or business. Aggrieved by this decision, the assessee appealed to the learned Commissioner of Income Tax (Appeals) [CIT(A)], who confirmed the action of the Assessing Officer. The assessee then filed these appeals before the Income Tax Appellate Tribunal. The main grievance of the assessee is the violation of principles of natural justice, specifically the denial of a personal hearing through video conferencing despite a timely request.…

Legal Issues

• 1. Whether the learned CIT(A) erred in not considering the written submissions and judicial precedents relied upon by the appellant.
• 2. Whether the denial of a personal hearing through video conferencing violated the principles of natural justice.
• 3. Whether the CIT(A) erred in not following the principle of consistency with previous orders.
• 4. Whether the main objects and activities of the assessee-trust fall within the charitable purposes defined under Section 2(15) of the Act.
• 5. Whether the CIT(A) erred in upholding the denial of exemption under Section 11 of the Income Tax Act, 1961.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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