JALAN EDUCATIONAL TRUST,SAMBALPUR vs. INCOME TAX OFFICER, EXEMPTION WARD, SAMBALPUR, SAMBALPUR

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ITA 378/CTK/2024Status: DisposedITAT Cuttack24 October 2024AY 2025-263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee had not provided sufficient information to establish its genuineness. Therefore, the Tribunal set aside the CIT(E)'s order and restored the issue to the CIT(E)'s file for readjudication, granting one more opportunity to the assessee to furnish required documents.

What were the facts?

The assessee, Jalan Educational Trust, appealed against the rejection of its application for registration under Section 12A by the CIT(E). The CIT(E) rejected the application citing the trust's failure to carry out its educational objectives and establish the genuineness of its activities.

What were the issues?

Whether the assessee trust's application for registration under Section 12A should be rejected due to failure to establish the genuineness of its activities and objectives.

Which sections of the Income-tax Act were involved?

Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,

Before: BEFORE SHRI GEORGE MATHANMANISH AGARWAL

For Respondent: Shri Sanjay Kumar, CIT
Hearing: 24/10/20Pronounced: 24/10/20

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.

2.

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.

3.

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 P a g e 1 | 3 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.

4.

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.

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