SHIV KUMAR SINGH MEMORIAL EDU. TRUST,JHANSI vs. CIT EXMP., LUCKNOW

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ITA 263/AGR/2018Status: DisposedITAT Agra18 July 20193 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee had not filed sufficient documents to substantiate its claim for 80G approval. Therefore, the matter was remanded to the CIT(Exemption) to provide one more opportunity to the assessee to submit supporting documents.

What were the facts?

The assessee, an educational trust, appealed against the CIT(Exemption)'s order refusing registration under Section 80G. The CIT(Exemption) had decided the matter ex parte after the assessee sought an adjournment and later appeared through a CA.

What were the issues?

Whether the CIT(Exemption) erred in refusing registration under Section 80G without providing adequate opportunity to the assessee to submit documents, and whether the assessee had provided sufficient substantiation for its claim.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Before: Shri Laliet Kumar & Dr. Mitha Lal Meena

Hearing: 10.07.19Pronounced: 18.07.2019

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 :

1.

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.

2.

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.

3.

In the facts of the case and in law the CIT(E) has erred in relying on the judgment which are distinguishable.

4.

That the appellant craves to add or alter any other ground of appeal as may be warranted.

ITA No. 263/Agr/2018 2

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.

3.

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.

4.

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

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