M/S. ACADEMY OF MASS COOMUNICATION,LUCKNOW vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

ITA 647/LKW/2018Status: DisposedITAT Lucknow20 September 20198 pages
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What did the Tribunal hold?

The Tribunal held that once an institution is registered under Section 12AA, and this registration has not been revoked, the CIT(Exemption) cannot reject an application for 80G approval by re-examining the genuineness of activities. The CIT's role in 80G approval is not to act as an Assessing Officer.

What were the facts?

The assessee, an entity registered under Section 12AA, applied for approval under Section 80G(5)(vi). The CIT(Exemption) rejected the application, citing a lack of evidence regarding the genuineness of the assessee's charitable activities and suggesting the activities were profit-oriented.

What were the issues?

Whether the CIT(Exemption) can deny 80G approval based on re-evaluation of charitable activities when the assessee already holds a valid 12AA registration. Whether the CIT's scope of inquiry for 80G approval extends to acting as an Assessing Officer.

Which sections of the Income-tax Act were involved?

Section 80G(5),Section 12AA

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Income Tax Appellate Tribunal, LUCKNOW BENCH “B”, LUCKNOW

Before: SHRI. A. D. JAIN & SHRI T. S. KAPOOR

For Appellant: Shri Samrat Chanrda, FCA
For Respondent: Shri S. K. Madhuk, CIT (DR)

PER A. D. JAIN, V.P.:

This is assessee’s appeal against the order of the ld. CIT (Exemption), Lucknow dated 13/7/2018, passed under section 80G(5)(vi) of the Act. The following grounds have been raised:

1.

Because, on the facts and in the circumstances of the case, the learned Commissioner of Income Tax (Exemption) is not justified in dismissing the appeal of the assessee u/s 80G(5) of the Income Tax Act, as no due and proper opportunity of hearing was afforded before the passing of the impugned order.

2.

Because, on the facts and in the circumstances of the case, the instant assessee being an entity duly registered u/s 12AA, there was no occasion for the Ld. CIT (Exemption) to treat the same acti

The order continues below.

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