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2018 (10) TMI 418 - ITAT AMRITSARExemption u/s 10(23C)(vi) denied - Applicant been filed at the wrong jurisdiction - applicant society having its registered office at Chennai and having got its registration u/s 12AA from the Exemption Office at Chennai, therefore, the present application has been filed at the wrong jurisdiction - Held that:- As per mandate of Form No.56D as well as Rule-2CA, the name and address of registered office of university or other educational institution has to be given, therefore, in the instant case as the school is registered in Punjab and operating at KalaChak Road, Sujanpur, Pathankot which comes under the jurisdiction of CIT(E), Chandigarh. Even the Asseeee since 2011-12 is regularly assessed at Pathankot and therefore according to the notification referred above, the jurisdiction vest with the CIT(E) to grant approval under section 10(23C)(vi) of the act. Hence on the aforesaid analyzation and consideration, we do not have any hesitation to held that the ld. CIT(E), Chandigarh is having jurisdiction to decide the application under consideration filed by the appellant. After getting reply from the Applicant trust, CIT(E) has not given any opportunity to the applicant trust either to establish its case and/or to substantiate the documents relied upon by the Applicant. As reasonable opportunity is mandatory before declining the approval, so on this aspect also, the impugned order is liable to be set aside. We consider it appropriate to remand back the case to the file of ld. CIT(E) to decide afresh within 03 months of this order. Appeal filed by the assessee is allowed for statistical purposes.
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