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Before: Shri Laliet Kumar & Dr. Mitha Lal Meena
In the Income-Tax Appellate Tribunal, Agra Bench, Agra
Before : Shri Laliet Kumar, Judicial Member And Dr. Mitha Lal Meena, Accountant Member
ITA No. 263/Agr/2018
Sh. Shiv Kumar Singh Memorial vs. C.I.T. (Exemption), Educational Trust, B-5, Avas Vikas Lucknow. Colony, Kanpur Road, Jhansi. PAN- AARTS4406K (Appellant) (Respondent)
Appellant by None Respondent by Sh. Waseem Arshad, Sr. DR
Date of Hearing 10.07.19 Date of Pronouncement 18.07.2019
ORDER Per Laliet Kumar, J.M.: This appeal is being filed by the assessee against the order dated 10.01.2018
passed by CIT(Exemption), Lucknow, on the following grounds :
That appellant Trust enjoys exemption u/ 12AA and in absence of any adverse material about the genuineness of Trust, objects and activities in pursuance there to found by the CIT(E), refusal of grant of registration u/s 80 G is illegal and arbitrary.
In the facts of the case and in law the Id. CIT(E) has erred in refusing to grant registration sought u/s 80G(5)of IT Act.
In the facts of the case and in law the CIT(E) has erred in relying on the judgment which are distinguishable.
That the appellant craves to add or alter any other ground of appeal as may be warranted.
ITA No. 263/Agr/2018 2
None is present on behalf of the assessee and therefore, we are constrained to
decide the appeal in absence of the ld. AR for the assessee/assessee.
On perusal of record, it appears that the ld.CIT(E) had decided the matter in
absence of the assessee(ex parte). The ld. CIT(E) in paragraph No. 2 had recorded
that notice dated 12.12.2017 was sent to the applicant raising specific queries
regarding approval u/s. 80G for compliance on 02.01.2018. On 02.01.2018, an
application for adjournment was received in the office of CIT(E) and the date of
hearing was fixed on 10.01.2018. For 10.01.2018, information was sent through
telephone to Shri Amit Kumar. On 10.01.2018, Shri S.K. Jain, CA appeared and filed a
letter and gave the details. In fact, the appellant before us had not filed any
document substantiating its claim for grant of approval u/s. 80G. Only some
documents were filed before the ld. CIT(E). As none was available on behalf of the
assessee, therefore, considering the totality of circumstances, we remand the matter
to the file of ld. CIT(E) with the direction to grant one more opportunity to the
assessee and to decide the matter in accordance with law within a period of six
months from the date of passing of this order. The assessee is also directed to file all
the supporting documents as called upon by the ld.CIT(E) showing that the assessee
is entitled to approval u/s. 80G. If the needful was not done by the assessee within
ITA No. 263/Agr/2018 3
the time given by the ld. CIT(E), the CIT(E) shall be duty bound to pass order in
accordance with law.
In the result, the appeal is allowed for statistical purposes.
Order pronounced in the open court.
Sd/- Sd/- (Dr. Mitha Lal Meena) (Laliet Kumar) Accountant Member Judicial member
Dated: *aks* Copy of order forwarded to: (1) The appellant (2) The respondent (3) Commissioner (4) CIT(A) (5) Departmental Representative (6) Guard File By order Assistant Registrar Income Tax Appellate Tribunal Agra Bench, Agra