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TMI Blog2021 (1) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... sh details of compliance of Right to Education norms - HELD THAT:- This point was answered by stating: Right to education: No admission request has been received under the Right to education norms of state Government till date and hence this is not applicable. Thus, it is discernable that the assessee did respond to the requirement of the ld. CIT(E) about compliance to Right to Education norms. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order dated 29-09-2020 passed by the Commissioner of Income-tax (Exemption), Pune refusing registration u/s 12AA of the Income-tax Act, 1961 (hereinafter referred to as the Act ). 2. Briefly stated, the facts of the case are that the assessee was registered under the Bombay Public Trust Act, 1950 on 04-08-1997. The instant application for registration was filed on 15-01- 2020. The ld. CIT(E) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave heard both the sides through Virtual Court and scanned through the relevant material on record. It is noticed from the assessee s reply dated 18-09-2020 to the CIT(E), copy available at page 1 onwards of the paper book, that the assessee was granted exemption u/s 80G of the Act earlier after accepting the documents and details of the trust. It was also stated in such communication that approva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ld. CIT(E) about compliance to Right to Education norms. Simply ignoring the same, the ld. CIT(E) refused registration vide his order dated 29-09-2020, which was obviously passed after taking note of the assessee s online submission of reply dated 18-09-2020. Since the sole basis for denial of registration by the ld. CIT(E) is non-existent, in our considered opinion, the assessee is entitled ..... X X X X Extracts X X X X X X X X Extracts X X X X
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