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Income Tax Appellate Tribunal, LUCKNOW BENCH “A”, LUCKNOW
Before: SHRI. A. D. JAIN & SHRI T. S. KAPOOR
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) &
ITA No.532/LKW/2019 Page 2 of 2
17A(1)(c) has not been made. To that extent, the application u/s 12A(1) is deficient.”
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.
Sd/- Sd/- [T. S. KAPOOR] [A. D. JAIN] ACCOUNTANT MEMBER VICE PRESIDENT DATED:10/01/2020 JJ:0701 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT(A) 4. CIT 5. DR By order
Assistant Registrar