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Income Tax Appellate Tribunal, LUCKNOW BENCH “B”, LUCKNOW
Before: SHRI A.D JAIN & SHRI T.S. KAPOOR
Appellant by Shri Jitendra Kumar Yadav, Advocate Respondent by Smt. Abha Kala Chanda, CIT, DR Date of hearing 18/03/2021 Date of pronouncement 16/06/2021 O R D E R PER: T.S. KAPOOR, A.M:
This is assessee’s appeal against the order of the ld. CIT (Exemption), Lucknow, dated 14/06/2017, rejecting the application for registration under section 12A(a) of the Income Tax Act, 1961.
The facts of the case are that the assessee filed an application for registration under section 12A(a) of the Income tax Act, 1961 on 14/12/2016 with the CIT (Exemption), Lucknow. The ld. CIT (Exemptions) issued a letter dated 06/05/2017 to the assessee calling for specific queries regarding its application for registration under section 12A of the Act, for compliance on 06/06/2017. On this date, i.e., 06/06/2017 assessee’s counsel appeared and filed part reply and the case was adjourned for 07.06.2017 for furnishing the remaining reply. On that date 07.06.2017, assessee’s counsel appeared but learned CIT(E) observed that assessee did not produce any books of account or vouchers, therefore, he rejected the application of the assessee for registration u/s 12A(a) of the Act. While rejecting the application learned CIT(E) further observed that assessee had not carried out any activity. It was submitted by ld. A.R. of the assessee that the order of ld. CIT (Exemption) is based on the basis that the assessee society was not able to produce the books of account, bank statement and vouchers in respect of expenses claimed by the assessee. In this respect he invited our attention to a reply filed in response to notice dated 05.06.2017 by ld. CIT(E) where it had filed last three years balance sheet, income and expenditure account, copy of trust deed and all the documents related to genuineness of activities. Ld. counsel submitted that under these facts, it is not correct on the part of ld. CIT (Exemption) to state that assessee could not produce any books of account, vouchers or sufficient material for formation of satisfaction. He submitted that copy of trust deed wherein the objects are mentioned, was sufficient for learned CIT(E) to grant exemption to the society.
The ld. D.R. has placed reliance on the order of the ld. CIT (Exemption), Lucknow.
We have heard the rival parties and have perused the material available on record. We note that ld. CIT(Exemption) has rejected the application of the assessee for registration u/s 12AA of the I.T. Act on