Grant of registration u/s 12AA of the Income Tax Act

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Last updated: 08 June 2021
Quick Summary
The Income Tax Appellate Tribunal (ITAT) in Pune heard an appeal from Pramod Kiran Sevadham Foundation regarding the denial of registration under Section 12AA of the Income Tax Act. The Commissioner of Income Tax (Exemption) had rejected the application, citing that corpus donations collected in previous years were not offered for tax, suggesting the foundation was not solely engaged in charitable activities. The Tribunal reviewed the grounds of appeal, which included claims of error in rejecting the application without appreciating submitted evidence and without providing a hearing.

Court :
ITAT Pune

Brief :
This is an appeal filed by the assessee society directed against the order of the Learned Commissioner of Income Tax, Exemption, Pune (‘CIT, Exemption’ for short) dated 29.09.2020 denying the grant of registration u/s12AA of the Income Tax Act, 1961 (‘the Act’).

Citation :
ITA No.601/PUN/2020

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

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3 Years PLAN
4999
(Excl. of GST ₹899)

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