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

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ITA 782/DEL/2018Status: DisposedITAT Delhi30 December 20212 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee is involved in running a Gaushala for stray animals. However, registration was not granted due to the assessee's lack of proper compliance. The matter was remanded for fresh examination, with a direction for the assessee to comply promptly with the CIT(E)'s notices.

What were the facts?

The assessee, Shree Radha Krishan Gaushala Samiti, appealed against the denial of registration under sections 12AA/80G by the CIT(E). The CIT(E) denied registration, holding that the assessee was not undertaking charitable work and was merely pretending to do so.

What were the issues?

Whether the assessee is entitled to registration under sections 12AA/80G for running a Gaushala, and the impact of non-compliance on the registration process.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI

Before: Sh. Kul BharatDr. B. R. R. Kumar

Hearing: 29.12.2021Pronounced: 30.12.2021

Per Dr. B. R. R. Kumar, Accountant Member:

1.

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

2.

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.

3.

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.

4.

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

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