2021 (1) TMI 466

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....ppeals filed by the assessee before us, the grievance of the assessee pertains to the rejection of application for registration u/s. 12AA(1)(b)(ii) of the Act and also of the corresponding exemption u/s. 80G(5)(vi) of the Act. First we would take up the appeal in ITA No. 598/PUN/2020 for adjudication. ITA No. 598/PUN/2020 (u/s. 12AA(1)(b)(ii) of the Act) 2. The brief facts of the case are that the assessee/applicant made an online application in Form No. 10A for approval of the Trust/Institution u/s. 12AA of the Act on 20.01.2020 under the category of charitable trust/institution as per the CBDT Notification No. S.O.2033 (E) dated 24.06.2020 read with provisions of The Taxation and Other Laws (Relaxation Of Certain Provisions) Ordi....

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.... per the recent amendment to the provisions of section 12AA of the Act, the compliance to the requirement of any other law for the time being in force by the assessee/applicant as are material for the purpose of achieving the objects of the institution are also the same to be verified as per the provisions of section 12AA(1)(a)(ii) of the Act. At Para 3.3 of the Ld. CIT (Exemption)?s order, it is further stated that the compliance to the provisions of Right to Education Act is directly related to the object of the assessee/applicant. The assessee/applicant being engaged in education activities, verification of admissions given to the students from financially weaker sections of the society/RTE category students is most relevant but in absen....

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....uld be given to the assessee/applicant in the interest of justice. In view thereof, we set aside the order of the Ld. CIT (Exemption) dated 29.09.2020 and restore the matter back to his file for re-adjudication while complying with the principles of natural justice. At the same time, it is directed to the assessee/applicant that this being the final opportunity, they should produce all the relevant evidences/documents as called for by the Ld. CIT (Exemption). 7. In the result, appeal of the assessee in ITA No. 598/PUN/2020 is allowed for statistical purposes. ITA No. 597/PUN/2020 (u/s. 80G(5)(vi) of the Act) 8. The appeal in ITA No. 597/PUN/2020 pertains to the non-granting of exemption u/s. 80G of the Act. 9. The Ld. CIT (Exemp....