Shaan Education Society Vs CIT (ITAT Pune)
The Income Tax Appellate Tribunal (ITAT), Pune bench, has addressed an appeal filed by Shaan Education Society, a charitable trust, challenging the denial of its registration under Section 12AA of the Income Tax Act, 1961, by the Commissioner of Income Tax (Exemption). The trust, focused on providing education, had applied for regular registration. The CIT(E) had requested information and clarifications regarding certain discrepancies after reviewing initial submissions. However, the trust reportedly failed to respond to a subsequent notice highlighting these issues, leading the CIT(E) to reject the application and cancel the provisional registration. Appearing before the ITAT, the trust contended that it had submitted details earlier and was not provided adequate opportunity before the rejection. While noting the trust’s non-compliance with the second notice, the ITAT, in the interest of justice, decided to return the case to the CIT(E). The tribunal directed the tax authority to grant Shaan Education Society a fresh opportunity to submit the required details and present its arguments, with the trust being mandated to comply promptly. The appeal was allowed for statistical purposes, remanding the matter for a fresh decision by the CIT(E). No specific judicial precedents were cited in this order.
