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2021 (5) TMI 945 - AT - Income TaxExemption u/s 11 - tax liability has been raised on the assessee trust on the premise of non-availability of registration u/s 12A - admission of additional evidence - HELD THAT:- We find merit in the plea of the assessee for admission of additional evidence in the circumstances narrated above. It is a matter of fact that the Income Tax Department itself has issued certificate under s. 12AA of the Act registering the assessee for the purposes of Section 11/12 of the Act. The delinquency in non-production of registration before CIT(A) is therefore viewed benignly. The additional evidence in the form of order under s. 12AA of the Act dated 31.10.2017 is therefore admitted by the Tribunal for adjudication of dispute. Having regard to the fact that the order under s. 12AA of the Act was not presented before the first appellate authority for its consideration, we refrain ourselves from expressing our view on merits of the eligibility of deduction under s. 11/12 - Appeals of the assessee are allowed for statistical purposes.
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