MATTA EDUCATIONAL SOCIETY, ,GUNTUR vs. THE INCOME TAX OFFICER (EXEMPTIONS WARD), , GUNTUR

In this case, application filed by the Appellant/Society on dated 18/03/2020 for registration u/sec. 12A of the Act was taken into consideration by ld. Commissioner while issuing the notices on dated 10/06/2020 and 03/09/2020 by which the Appellant was asked to appear and produce its original Memorandum of Association (MOA) for verification and to furnish a detailed reply on specific points through e-mail/e-proceedings. Though the Appellant in response to the notice dated 03/09/2020 filed certain documentary evidence in ITBA on 17/09/2020, however failed to produce its original Memorandum of Association (MOA) for verification and also failed to file detailed reply on specific points and also failed to satisfy the Ld. Commissioner for grant of registration applied and therefore in compelling circumstances, the Ld. Commissioner rejected the application for registration by observing that the while filling Form 10A online and while filling documents through ITBC, the Assessee has filed copy of MOA which is not legible . Hence the aims and objects of the Assessee could not be verified. Further, the Assessee has not filed any details like bills & Vouchers in respect of the expenses claimed. The Assessee has also not filed the details of fees received, concession given if any, details of beneficiaries etc.

Considering the peculiar facts and circumstances to the effects that the Ld. Commissioner in the absence of proper pleadings, information, documents and satisfaction though held that in the absence of such documents and details, the aims, objects and activities of the Assessee could not be verified, but failed to decide the application for registration u/s 12 of the Act in its right perspective, whereas the Appellant had reasonable and bonafide cause for not joining the proceedings before the ld. Commissioner due to complete lock down in the months of June and September 2020 because at that particular point of time, the entire nation was on hold and therefore the Appellant failed to avail the opportunities to satisfy the Ld. Commissioner qua aims, objects and charitable activities of the Society and further failed to plead its case in proper manner, hence we are inclined to set aside the impugned order and to remand back the case to the file of ld. Commissioner for decision afresh on merits within 06 months of the order, while affording reasonable and proper opportunity (s) of being heard to the Appellant/Society. Hence ordered accordingly.

In the result, appeal filed by the Appellant/Society stands allowed for statistical purpose.