TaxTMI 
TaxTMI 
2023 (1) TMI 414
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....018-19 wherein the assessee has raised following grounds of appeal: 1. On the facts and circumstances of the case and as per law, the learned CIT(A) was not justified in confirming non-granting of exemption u/s 11 of the Act. 2. The learned CIT(A) ought to have appreciated proviso to Section 12A(2) and judicial finding while dealing with the issue. 3. Without prejudice to the above, even if addition were to be sustained, it could be only of the net income after reduction of expenses. 4. The appellant craves leave to add, alter or vary any of the grounds of appeal." 2. Brief facts of the case are that the assessee is a charitable trust, engaged in the service of poor for imparting education and medical relief. The assessee filed it....
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....ich are pending. The objects and activities of the trust was same as enabled to A.Y. 2018-19 and 2019-20. The assessee explained that their initial application for registration in March 2018 was rejected for technical reasons for digitalization of registration process. Second application was filed within 40 days. However, in the meantime, the assessment year was changed, this technicality was used by Assessing Officer to deny the exemption under Section 11 of the Act. Considering the broadminded view, the Assessing Officer ought to have allowed benefit, instead of taking narrow view, which is illegal and unsustainable view. The benefit of exemption under Section 11 should be extended to A.Y. 2018-19 as per first proviso to Section 12A(2) of....
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.... applicable and the proviso provided in the Act itself is not helpful to the assessee. On such observation, the ld.CIT(A)/NFAC confirmed the action of Assessing officer. Further aggrieved, the assessee has filed the present appeal before the Tribunal. 5. I have heard the submissions of the learned Authorised Representative (ld. AR) of the assessee and the learned Commissioner of Income Tax- Departmental Representative (ld. CIT-DR) for the revenue and have gone through the orders of the lower authorities. The ld. AR of the assessee submits that the grounds of appeal raised by assessee in the present appeal is squarely covered by the decision of Tribunal in Navsari Malesar Behdin Anjuman, Agiary Street, Malesar, Navsari Vs ITO(E) (supra), Pu....
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....he decision of Kolkata Tribunal in Sree Sree Ramkrishna Samity Vs DCIT (2015) 64 taxmann.com 330 (Kol-Trib) and Shree Bhanushali Mitra Mandal Trust Vs ITO (2016) 68 taxmann.com 250 (Ahd-Trib). 7. On the other hand, the ld. CIT-DR for the revenue supported the orders of lower authorities. The ld. CIT-DR for the revenue submits that during the assessment, the assessee was not having registration under Section 12AA of the Act which is a condition precedent for granting benefit of Section 11 of the Act. The assessee was granted registration under Section 12AA of the Act vide order dated 25/10/2018 which is applicable w.e.f. 25/04/2018 for A.Y. 2019-20. In absence of registration under Section 12AA of the Act for the year under consideration, t....