SHREE RADHA KRISHAN GAUSHALA SAMITI,HAPUR vs. CIT(E), LUCKNOW

The present appeal has been filed by the assessee against the order of the ld. CIT(E), Lucknow dated 16.01.2018.

None appeared on behalf of the assessee. The ld. CIT(E) denied registration u/s 12AA /80G of the Income Tax Act, 1961 holding that the assessee is undertaking any charitable work and doing a mere pretence of charity.

We have gone through the record, the assessee is involved in running a Gaushala for the deserted, stray animals. We find that the registration was not granted owing to lack of proper compliance from the assessee. Hence, we hold that in the interest of justice, the matter needs to be examined afresh. We 2 Radha Krishan Gaushala Samiti also direct the assessee to comply to the notices issued by the ld. CIT(E) promptly and submit all the details needed by the revenue authorities.

In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 30/12/2021.