FARIDABAD EDUCATION COUNCIL,FARIDABAD vs. CIT(E), CHANDIGARH

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ITA 5390/DEL/2019Status: DisposedITAT Delhi03 March 20222 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that registration under Section 12AA is a prerequisite for obtaining approval under Section 80G. Therefore, the assessee must first obtain Section 12AA registration before reapplying for Section 80G approval.

What were the facts?

The assessee filed an application for approval under Section 80G(5)(vi) of the Income Tax Act. The CIT(E) noted that the assessee's application for registration under Section 12AA had been rejected.

What were the issues?

Whether registration under Section 12AA is mandatory for obtaining approval under Section 80G. Whether the CIT(E) correctly rejected the 80G application due to the absence of 12AA registration.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘B’, NEW DELHI

Before: Sh. Kul BharatDr. B. R. R. Kumar

For Respondent: Ms. Yagyasaini Kakkar, CIT DR
Hearing: 20.01.2022Pronounced: 03.03.2022

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeal has been filed by the assessee against the order of ld. CIT(E), Chandigarh dated 28.05.2019.

2.

The assessee filed application u/s 80G(5)(vi) of the Income Tax Act, 1961 before the ld. CIT(E) who held that the application u/s 12AA has been rejected in the case of the assessee and in the absence of any registration u/s 12AA/10(23)/10(23C), the assessee doesn’t need the requirement for approval as mandated by Section 80G(5)(vi) of the Income Tax Act, 1961 read with Rule 11AA of Income Tax Rules, 1962.

3.

There is no dispute that registration u/s 12AA of the I.T. Act is a sine qua non for granting of approval u/s 80G. Hence, we hereby direct that the assessee to approach the ld. CIT(E) afresh after obtaining the registration u/s 12AA.

4.

In the result, the appeal of the assessee is dismissed. Order Pronounced in the Open Court on 03/03/2022.

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