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2021 (1) TMI 500 - AT - Income TaxExemption u/s 11 - denial of registration u/s 12AA - CIT-E held that the assessee had failed to file evidence in support of the expenditure incurred on the charitable objects during the financial year 2018-19 and held that the genuineness of activities of the trust cannot be examined - HELD THAT:- Exercise undertaken by the ld. Commissioner of Income Tax, Exemption, Pune by calling for the evidence in support of the expenditure is beyond scope of his powers vested with him u/s 12AA of the Act and furthermore the proof of the expenditure is an item of assessment. The grant of registration and the assessment of income the trust are two different distinct procedure prescribed under the Act. Commissioner of Income Tax, Exemption, Pune had lost sight distinction between the process of registration and the exemption or assessment of income u/s 11 - reasoning given by the ld. Commissioner of Income Tax, Exemption, Pune cannot be sustained in law and, accordingly, we set-aside the order of the ld. Commissioner of Income Tax, Exemption, Pune dated 18.09.2020 passed u/s 12AA of the Act and direct the ld. Commissioner of Income Tax, Exemption, Pune to grant the registration u/s 12AA - Decided in favour of assessee.
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