LAWS(GJH)-2020-2-420

COMMISSIONER OF INCOME TAX (EXEMPTIONS) Vs. ADDOR FOUNDATION

Decided On February 04, 2020
Commissioner Of Income Tax (Exemptions) Appellant
V/S
Addor Foundation Respondents

JUDGEMENT

(1.) This Tax Appeal was ordered to be admitted on the following substantial questions of law :

(2.) The short question that falls for our consideration is, whether the Tribunal could have allowed the Appeal filed by the respondent - assessee on the ground of not deciding the application for deemed registration filed under Section 12AA of the Income Tax Act, 1961 (for short 'the Act, 1961') within the stipulated period of time as specified in sub-section (2) of Section 12AA of the Act, 1961.

(3.) The brief facts of the present case are as under :