That considering the model of education, being residential boarding and hostel facility, followed by the assessee, on the same facts the assessee had been granted provisional registration from the assessment years 2022-23 to 2024-25. The matter is restored to the file of the Commissioner for consideration of the assessee’s claim for registration under section 12A of the Act, de novo on the merits after giving the assessee due opportunity of hearing. Matter remanded. (AY.2013-14)
Tapovan Education Trust v. CIT (2024)112 ITR 43 (SN)(Ahd)(Trib)
S. 12A : Registration-Trust or institution-Running Educational Institution-Denial of registration-Making profits-Matter restored to Commissioner for consideration of assessee’s application for registration de novo on merits-Delay is condoned.[S. 80G, 254(1)]