Case Number: ITA 5439/DEL/2019
Appellant: Sushruta Education Trust, New Delhi
Respondent: CIT(E), New Delhi
Assessment Year: 2019-20
Case Filed on: 2019-06-19
Order Type: Final Tribunal Order
Date of Order: 2019-10-17
Pronounced on: 2019-10-17
Judges: Sh. Amit Shukla, Judicial Member and Dr. B. R. R. Kumar, Accountant Member
Overview:
The appeal by Sushruta Education Trust challenges the decision made by the CIT(Exemptions), New Delhi, which rejected the trust’s applications for registration under section 12AA and exemption under section 80G of the Income Tax Act. The initial rejection was due to the trust’s failure to fully comply with informational requests on specified dates.
Arguments and Proceedings:
The trust’s legal representative argued that rejecting the exemption at the initial application stage was not justifiable and requested a remand to submit the required information. The Departmental Representative opposed the remand. However, after reviewing the case, the tribunal decided to remand the matter back to the CIT(E) to reassess the application afresh, urging the trust to comply promptly with future notices without unnecessary delays.
Decision:
The tribunal allowed the appeals for statistical purposes and emphasized the need for compliance with procedural requirements to facilitate a fair reassessment. The decision was announced in open court, providing a new opportunity for Sushruta Education Trust to establish its eligibility for the requested tax exemptions and registration.
Signatories:
SD/-
(Amit Shukla)
Judicial Member
SD/-
(Dr. B. R. R. Kumar)
Accountant Member
Dated: 17th October, 2019
Copy forwarded to:
Assistant Registrar, ITAT, New Delhi
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