KAILASH KUNJ DWADASH JYOTIRLING CHARITABLE TRUST,LUCKNOW vs. COMMISSIONER OF INCOME TAX (E), LUCKNOW

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ITA 532/LKW/2019Status: DisposedITAT Lucknow10 January 20202 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that all documents were furnished, but lacked the required signatures. Therefore, the CIT's order was set aside, and the matter was restored for fresh decision, with a direction for the assessee to submit duly signed documents.

What were the facts?

The assessee trust applied for registration under section 12A of the Income Tax Act. The CIT (Exemptions) rejected the application because the bye-laws/memorandum were not signed by the authorized signatory.

What were the issues?

Whether the application for registration under Section 12A can be rejected solely on the ground of unsigned bye-laws/memorandum, and if the defect is curable.

Which sections of the Income-tax Act were involved?

Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH “A”, LUCKNOW

Before: SHRI. A. D. JAIN & SHRI T. S. KAPOOR

For Appellant: Shri P. K. Kapoor, C.A
For Respondent: Shri S. K. Madhuk, CIT (DR)

PER A. D. JAIN, V.P.: This is assessee’s appeal against the order of the ld. CIT (Exemptions), Lucknow, dated 30/7/2019, refusing grant of registration under section 12A of the Income Tax Act, 1961. 2. The facts of the case are that the assessee filed an application for registration under section 12A(1) of the Income- tax Act, 1961 in Form 10A on 8/1/2019 with the CIT (Exemptions), Lucknow. The ld. CIT (Exemptions) rejected the application of the assessee, vide his order dated 30/8/2019, observing, as under: “4. From a perusal of the documents filed in the written submission, it is noticed that the copy of the bye- laws/memorandum, is not signed/certified by the Authorized Signatory of the trust. Thus, compliance to Rule 17A (1)(a) &

17A(1)(c) has not been made. To that extent, the application u/s 12A(1) is deficient.”

3.

Heard. We find that the applicant society had furnished all the documents as sought for by the ld. CIT (Exemptions), for registration under section 12A of the Act, but the documents so furnished, were without the signature of the authorized signatory of the society/trust. This was the sole reason for rejecting the application for registration under section 12A of the Act. We, therefore, in the interest of justice, set aside the order of the ld. CIT (Exemptions) and restore the matter to his file with a direction to re-decide the same afresh. The assessee is also directed to furnish the documents duly signed by the authorized signature of the society/trust.

4.

In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the open Court on 10/01/2020.

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