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Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI
Before: SH. N. K. BILLAIYA & SH. KUL BHARAT
PER N. K. BILLAIYA, AM:
1. This appeal by the assessee is directed towards the order of the CIT(Exemption), Lucknow dated 07.08.2018 framed u/s. 12 AA (1) (b) (ii) of the IT Act.
The grievance of the assessee read as under :-
That no proper and reasonable opportunity give by the CIT(Exemption), Lucknow to the assessee. Even he has not considered his proper documents relating to Section 12A furnished before CIT((Exemption). Lucknow). At the time of filing of application form vide U/s 10A of I.T. Act 1961 2. That CIT(Exemption) has not considered that objects of the trust of education only. The Trust is having much below the receipt and exemption also qualifying Section 10(23C) of I.T. Act. Therefore, application of rejection U/s 12A is unjustified. 3. That in Para No. 9, the order of CIT(Exemption) has stated incorrect fact, sufficient material to corroborate the charitable nature of the objects and genuineness of the activities, not furnished he has totally ignored the income & Expenditure of the Trust. Hence, ex-party order rejection of the trust cannot be justified. 4. That the assessee has right to add, modify or delete any ground during the appeal proceeding.
Representatives of both the sides were heard at length. Case records carefully perused. We find that the querries raised by the CIT (Exemption) was not properly replied by the assessee. We find that on the specific request of the CIT(Exemption) the assessee did not produce the books of accounts from which the CIT (Exemption) could deduce the charitable nature of the assessee.
In the interest of justice and fair play we restore the issue relating to the registration u/s. 12 AA of the Act to the files of the CIT (Exemption). The assessee is directed to comply the querries of the CIT(Exemption) and should produce books of accounts for verification. The CIT(Exemption) is directed to examine the issues afresh in the light of documentary evidence to be furnished by the assessee after giving a reasonable and sufficient opportunity of being heard to the assessee.
In the result, the appeal filed by the assessee is allowed for statistical purpose. 6. Decision announced in the open court in the presence of both the representatives on 04.10.2021.