Income Tax Registration u/s 12AA: Pune Trust Appeal

Quick Summary

This case involves an appeal by the Rural Education Advancement Trust in Pune against the Commissioner of Income Tax (Exemption) for rejecting their application for registration under Section 12AA of the Income Tax Act, 1961. The trust argued that the CIT erred in deeming their activities not genuine and in not providing sufficient opportunity to submit information. The Tribunal condoned a 83-day delay in filing the appeal, acknowledging the challenges posed by the pandemic.

Court :
ITAT Pune

Brief :
This appeal preferred by the assessee emanates from the order of the Ld. CIT(Exemption) dated 26.09.2020 passed u/s.12AA(1)(b)(ii) of the Income Tax Act, 1961 (hereinafter referred to as „the Act‟) as per the following grounds of appeal on record :

Citation :
ITA No. 31/PUN/2021

Daily Limit Reached