Sanskriti Foundation for Learning, based in New Delhi, faced challenges in securing 12AA registration and 80G tax exemption from the Commissioner of Income Tax (Exemption). This article delves into the tribunal’s decision and its implications for tax exemption and registration processes.
The foundation appealed against a combined order that denied both their registration and tax exemption applications. This action was part of a broader set of six appeals involving related entities, all challenging similar combined orders.
The main contention was the procedural mishandling by the CIT (Exemption), who issued a single combined order for multiple, distinct legal issues. The tribunal, recognizing the need for procedural clarity and fairness, remanded the case, instructing the CIT (Exemption) to handle the registration and exemption applications separately and to ensure each case was fairly heard.
This case highlights significant issues in the administration of tax exemptions and registrations. The tribunal’s insistence on separate orders for each application sets a precedent for future cases, emphasizing the importance of detailed and individualized hearings in achieving procedural justice.
Sanskriti Foundation for Learning vs. CIT (Exemption): Challenges in Tax Exemption and Registration
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