Has the ld.CIT(A) erred in allowing exemption when issue of eligibility of registration under section 12A of the Act has not attained finality?

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Last updated: 28 May 2021
Quick Summary
The Income Tax Appellate Tribunal (ITAT) Ahmedabad heard appeals from the Revenue concerning a charitable trust's tax exemption. The core issue was whether the Commissioner of Income Tax (Appeals) [CIT(A)] was correct in allowing exemption under section 11 of the Income Tax Act when the trust's registration under section 12A had not yet been finalised. The Revenue argued that the CIT(A) erred, but the CIT(A) had previously ruled in favour of the trust, directing that it be treated as a registered trust for exemption purposes, relying on an earlier ITAT decision.

Court :
ITAT Ahmedabad

Brief :
The above three appeals are directed at the instance of the Revenue against the orders of the ld.CIT(A)-9, Ahmedabad of even dated i.e. 12.12.2018 for the above three assessment years. All these three appeals are disposed of by this common order for the sake of convenience, since identical issue is raised in all these appeals.

Citation :
ITA 374/AHD/2019

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3499
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