BOLO INDIA TRUST,KARNAL, HARYANA vs. CIT EXEMPTIONS, CHANDIGARH
आयकर अपीलीय अिधकरण,चǷीगढ़ Ɋायपीठ “A” , चǷीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”,
CHANDIGARH
HEARING THROUGH: PHYSICAL MODE
ŵी लिलत कुमार, Ɋाियक सद˟ एवं ŵी मनोज कुमार अŤवाल, लेखा सद˟
BEFORE: SHRI. LALIET KUMAR, JM & SHRI MANOJ KUMAR AGGARWAL, AM
आयकर अपील सं./ ITA No. 1062/Chd/ 2024
िनधाŊरण वषŊ / Assessment Year : 2022-23
u/s 12AA
Bolo India Trust,
380, Sector 3 Extension,
HSIIDC,
Karnal 132001
बनाम
CIT Exemptions,
Chandigarh
˕ायी लेखा सं./PAN NO: AACTB4326J
अपीलाथŎ/Appellant
ŮȑथŎ/Respondent
&
आयकर अपील सं./ ITA No. 1063/Chd/ 2024
िनधाŊरण वषŊ / Assessment Year : 2022-23
u/s 80G
Bolo India Trust,
380, Sector 3 Extension,
HSIIDC,
Karnal 132001
बनाम
CIT Exemptions,
Chandigarh
˕ायी लेखा सं./PAN NO: AACTB4326J
अपीलाथŎ/Appellant
ŮȑथŎ/Respondent
िनधाŊįरती की ओर से/Assessee by :
None
राजˢ की ओर से/ Revenue by :
Sh. Rajat Kumar Kureel, CIT DR
सुनवाई की तारीख/Date of Hearing :
30/09/2025
उदघोषणा की तारीख/Date of Pronouncement : 30/09/2025
आदेश/Order
PER LALIET KUMAR, J.M:
Both the above appeals by the assessee are directed against two separate intimation letters dated 30.09.2024 passed by the Ld. CIT
(Exemptions), Chandigarh, whereby the assessee’s applications filed in Form 10AB seeking registration u/s 12A(1)(ac)(iii) and approval u/s 80G(5)(iii) of the Income-tax Act, 1961 were cancelled on the ground that earlier applications had been rejected for non-compliance in September
2022, and therefore, fresh applications were not maintainable.
2. The brief facts are that the assessee-trust filed fresh applications in Form 10AB on 26.04.2024 both for registration u/s 12A and for approval u/s 80G. In response to the questionnaire issued by the department on 22.08.2024, the assessee filed detailed replies along with requisite documents and evidences on 02.09.2024. However, the Ld.
CIT(Exemptions) cancelled both applications holding them as non- maintainable, merely for the reason that the earlier applications had been rejected for non-compliance, and once rejected, a fresh application could not be entertained
3. None appeared on behalf of the assessee at the time of the hearing of the appeals. It is clear from the record that the rejection of the assessee’s earlier applications in 2022 was not on merits but only for technical non-compliance. The present applications were accompanied by complete details, and therefore, the CIT(Exemptions) was duty-bound to examine the same on merits. Further the scheme of the Act does not bar an assessee from making a fresh application, especially when the earlier rejection was not after examination of the objects and genuineness of activities of the trust. The AR placed reliance on various judicial precedents to contend that denial of registration/approval on such technicalities defeats the benevolent purpose of the statute.
On the other hand, the Ld. DR supported the action of the CIT(Exemptions). 5. We have considered the rival submissions and perused the record. The short controversy before us is whether the Ld. CIT(Exemptions) was justified in dismissing the assessee’s applications as non-maintainable without entering into the merits of the case. It is an admitted position that the earlier applications filed by the assessee were rejected due to non- compliance. It is equally admitted that in the fresh applications filed in April 2024, the assessee submitted replies and supporting documents to the CIT (Exemptions). Thus, there was no justification in law to hold that a fresh application was not maintainable. 6. In our considered view, the rejection of an earlier application on account of default in compliance cannot bar the assessee from seeking registration/approval afresh. What is required under the Act is an examination of the trust's or institution's genuineness in terms of its objects and activities. Once the assessee has placed the relevant material on record, the CIT(Exemptions) ought to have adjudicated the issue on merits. The approach of dismissing the applications in limine without such examination is contrary to the scheme of sections 12A and 80G. The authorities should keep in mind, while dealing with charitable societies like the assessee that this chapter is benevolent in nature and societies are doing charitable work for the benefit of society at large, and therefore authorities below should avoid a pedantic and hyper-technical approach in dealing with such applications. 7. In view of the above, we deem it appropriate to set aside the impugned orders and restore both matters to the file of the Ld.
CIT(Exemptions), Chandigarh, with a direction to decide the assessee’s applications for registration u/s 12A(1)(ac)(iii) and approval u/s 80G(5)(iii) afresh on merits, in accordance with law, after affording adequate opportunity of being heard to the assessee. Accordingly, both the appeals are allowed for statistical purposes.
8. In the result, both the appeals of the Assessee are allowed for statistical purposes.
Order Pronounced in the open Court on 30 /09/2025. मनोज कुमार अŤवाल
लिलत कुमार
(MANOJ KUMAR AGGARWAL)
(LALIET KUMAR)
लेखा सद˟/ ACCOUNTANT MEMBER Ɋाियक सद˟ /JUDICIAL MEMBER rkk
आदेश की Ůितिलिप अŤेिषत/ Copy of the order forwarded to :
1. अपीलाथŎ/ The Appellant
2. ŮȑथŎ/ The Respondent
3. आयकर आयुƅ/ CIT
4. िवभागीय Ůितिनिध, आयकर अपीलीय आिधकरण, चǷीगढ़/ DR, ITAT,
CHANDIGARH
5. गाडŊ फाईल/ Guard File
सहायक पंजीकार/