ITAT Sets Aside CIT(E) Order on Section 10(23C) Registration, Directs Fresh Review

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 pertai...