The Tax Publishers2021 TaxPub(DT) 0171 (Pune-Trib)

INCOME TAX ACT, 1961

Section 12AA

Where assessee responded to requirement of CIT(E) about compliance to Right to Education norms and simply ignoring the same, CIT(E) refused registration, which was obviously passed after taking note of the assessee's online submission of reply, since sole basis for denial of registration by the CIT(E) was non-existent, therefore, assessee was entitled to registration under section 12AA.

Charitable trust - Registration under section 12AA denied - Allegation that assessee did not furnish details of compliance of Right to Education norms -

Assessee filed instant application for registration. CIT(E) observed that the assessee claimed itself to be engaged in educational activity. He called upon the assessee to furnish details of admissions given to students from weaker section of the society and further details of compliance of RTE norms by it with evidence. Taking note of the provisions of section 12AA(1)(a)(ii), he observed that recent amendment had mandated him to also examine compliance of requirement of any other law for the time being in force. Since the compliance to the provisions of Right to Education Act was found to be directly related to the objects of assessee and he failed to furnish such details, CIT(E) denied the registration. Held: It was discernable that assessee did respond to the requirement of CIT(E) about compliance to Right to Education norms. Simply ignoring the same, CIT(E) refused registration, which was obviously passed after taking note of the assessee's online submission of reply. Since the sole basis for denial of registration by the CIT(E) was non-existent, therefore, assessee was entitled to registration and accordingly, grant of registration under section 12AA.

REFERRED :

FAVOUR : In assessee's favour

A.Y. :



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