Aanya Learning Foundation Vs CIT (ITAT Lucknow)
Lucknow: The Income Tax Appellate Tribunal (ITAT), Lucknow bench, has set aside an order by the Commissioner of Income-tax (Exemptions) [CIT(E)] that rejected an application for registration under Section 10(23C)(vi) of the Income Tax Act, 1961. The tribunal’s decision was based on the grounds that the assessee, Aanya Learning Foundation, was not provided a reasonable opportunity of being heard and that the CIT(E)’s rejection lacked evidence to suggest the foundation was not established solely for educational purposes.
The case pertains to an appeal filed by Aanya Learning Foundation against the CIT(E)’s order dated July 16, 2018. Aanya Learning Foundation, seeking recognition as an educational institution for tax exemption purposes, had applied for approval under Section 10(23C)(vi) of the Act.
According to the CIT(E)’s order, the assessee foundation was given an opportunity, but it failed to provide relevant evidence regarding activities carried out for educational purposes. Based on this, the CIT(E) rejected the foundation’s application.
Aggrieved by this rejection, Aanya Learning Foundation filed an appeal before the ITAT. The foundation raised several grounds of appeal, primarily challenging the CIT(E)’s order as erroneous in law and fact, alleging a violation of natural justice for not providing a reasonable opportunity of hearing, claiming the application was rejected routinely, and disputing the finding that sufficient material for establishing the educational purpose was not made available.
