M/S. LIONS CLUB ASHOKNAGAR CHARITABLE TRUST,MANGALORE vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), BANGALORE

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ITA 30/BANG/2020Status: DisposedITAT Bangalore03 December 2020AY 2019-202 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that a similar issue regarding section 12AA registration was previously remitted back to the CIT(E) for reconsideration. Therefore, the Tribunal decided to remit the current issue of 80G recognition back to the CIT(A) for examination with similar directions.

What were the facts?

The assessee, M/s. Lions Club Ashoknagar, appealed against the rejection of its application for recognition under section 80G of the Income Tax Act. The rejection was based on the trust not having been granted registration under section 12A of the Act.

What were the issues?

Whether the application for 80G recognition can be rejected solely on the ground that the trust has not yet obtained registration under section 12A. The appropriateness of remitting the matter for reconsideration in light of previous similar orders.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12A,Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B’’ BENCH: BANGALORE

Before: SHRI CHANDRA POOJARI & SMT. BEENA PILLAI

For Appellant: Shri. S. V. Ravishankar, Advocate
For Respondent: Shri. Elamurusu G, JCIT (DR)(ITAT)
Hearing: 02.12.2020Pronounced: 03.12.2020

O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER:

This appeal is by the assessee directed against the order of CIT(E) dated 11.11.2019.

2.

The assessee is in appeal before us challenging the rejection of application filed for recognition under section 80G of the Income Tax Act, 1961 (hereafter called ‘the Act’). At the time of hearing, learned AR submitted that in similar circumstances, assessee’s application for registration under section 12AA of the Act was also rejected by CIT(E) against which assessee has come in appeal before us and the Tribunal in Page 2 of 2 vide 14.02.2020, remitted the matter back to the file of CIT(E) for reconsideration. In the present case, the rejection of approval for recognition under section 80G of the Act was that trust has not been granted registration under section 12A of the Act. Being so, in our opinion, it is appropriate to remit the issue in dispute to the file of CIT(A) for examination with similar directions as in ITA No.2463/Bang/2019.

9.

In the result, appeal of the assessee is partly allowed for statistical purposes.

Pronounced in the open court on the date mentioned on the caption page.

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