JALAN EDUCATIONAL TRUST,SAMBALPUR vs. INCOME TAX OFFICER, EXEMPTION WARD, SAMBALPUR, SAMBALPUR
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Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
Before: BEFORE SHRI GEORGE MATHANMANISH AGARWAL
IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER MEMBER AND MANISH AGARWAL MANISH AGARWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER ITA No378/CTK/2024 Assessment Year : 2025-26 Jalan Jalan Educational Educational Trust, Trust, Vs. Income Income Tax Tax Officer, Officer, Odyssey Odyssey Complex, Complex, Exemption Ward, Sambalpur Exemption Ward, Sambalpur Ainthapali, Sambalpur Ainthapali, Sambalpur PAN/GIR No. No.AABTJ 1733 G (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : None Revenue by : Shri Sanjay Kumar, CIT Sanjay Kumar, CIT DR Date of Hearing : 24/10/20 2024 Date of Pronouncement : 24/10/20 024 O R D E R Per Bench
This is an appeal This is an appeal filed by the assessee against the ord filed by the assessee against the order of the ld CIT(E), Hyderabad CIT(E), Hyderabad dated 25.7.2024 in Appeal No.ITBA/COM/F/17/2024 /COM/F/17/2024- 25/1067009958(1) for the assessment year2025 25/1067009958(1) for the assessment year2025-26.
None appeared for appeared for the assessee and Shri Sanjay Kumar,. Ld CIT Sanjay Kumar,. Ld CIT DR appeared for the revenue. appeared for the revenue.
We have heard ld CIT DR. A perusal of the order of the ld CIT(E) We have heard ld CIT DR. A perusal of the order of the ld CIT(E) We have heard ld CIT DR. A perusal of the order of the ld CIT(E) shows that ld CIT(E) has shows that ld CIT(E) has rejected the application for registration u/s.12A of for registration u/s.12A of
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the Act on the ground that the assessee trust has failed to carry out its objectives for promotion of education as mandated to its vide aims and objectives of the trust deed, therefore, the genuineness of the activities was not established. Further perusal of the order shows that then assessee has not filed any information or documentary evidence to take a view that the assessee trust is genuine. In view of above, we deem it fit and proper to give one more opportunity to the assessee trust to furnish all the documents as are required for considering the registration u/s.12 A of the Act to the assessee. Accordingly, we set aside the order of the ld CIT(E) and the issues are restored to his file for readjudication. The assessee is also directed to furnish all the documents before the ld CIT(E) for his fresh adjudication.
In the result, appeal of the assessee stands partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 24/10/2024.
Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 24/10/2024 B.K.Parida, SPS (OS)
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Copy of the Order forwarded to : 1. The Appellant : Jalan Educational Trust, Odyssey Complex, Ainthapali, Sambalpur 2. Income Tax Officer, Exemption Ward, Sambalpur 3. The CIT(E), Hyderabad 4. Pr.CIT, 5. DR, ITAT, 6. Guard file. //True Copy// By order
Sr.Pvt.Secretary ITAT, Cuttack
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