THE DIVYA JYOTI SEVA SANSTHAN,PRATAPGARH vs. COMMISSIONER OF INCOME TAX (E), LUCKNOW

ITA 463/LKW/2019Status: DisposedITAT Lucknow07 January 20205 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT erred by not examining the objects of the society and by rejecting the application ex-parte without affording a proper opportunity of hearing. The matter was restored to the CIT for re-adjudication.

What were the facts?

The assessee applied for registration under section 12A and approval under section 80G. The CIT (Exemptions) rejected the applications without a proper hearing, citing lack of material on activities and inability to produce books of account and vouchers.

What were the issues?

Whether the CIT properly examined the objects of the society and afforded due opportunity of hearing before rejecting the applications for registration and approval.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G

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: Ms. Shweta Mitta, FCA
For Respondent: Shri S. K. Madhuk, CIT (DR)

PER A. D. JAIN, V.P.: These are assessee’s appeals against the orders of the ld. CIT (Exemptions), Lucknow, both dated 10/6/2019, rejecting the applications, for registration under section 12A(a) of the Income Tax Act, 1961, and grant of approval under section 80G(5)(vi) of the Act.

2.

The facts of the case are that the assessee filed an application for registration under section 12A(a) of the Income- tax Act, 1961 on 27/12/2018 with the CIT (Exemptions), Lucknow. The ld. CIT (Exemptions) issued a letter dated 22/5/2019 to the assessee calling for specific queries regarding its application for registration under section 12A of the Act, for compliance on 10/6/2019. On this date, i.e., 10/6/2019, neither anybody appeared b

The order continues below.

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