Guru Teg Bahadur Educational Trust vs CIT

Authority: ITAT Tribunal/Court: Amritsar Date: 2021-08-16 AY: 2018-19 Section: 12AA, 10(23C)(vi), 10(23C), 11 Acts: Income Tax Act 1961 Result: Statistical Purpose Citation: 821Taxpundit678 Justices: LALIET KUMAR JM & DR. M. L. MEENA AM Appeal No: I.T.A. No. 301/Asr/2018
Whether the CIT(E) was justified in rejecting the assessee trust's application for registration under section 12AA of the Income Tax Act 1961 based on alleged profit motives, incorrect surplus calculations, and pending proceedings under section 10(23C) --- Held No, the matter is remanded back to the CIT(E) for fresh consideration.

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