ATHARVA BHARAT FOUNDATION,SITAPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

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ITA 82/LKW/2025Status: DisposedITAT Lucknow30 April 20253 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that at the time of hearing, the assessee's Authorized Representative filed a letter dated 26.04.2025 expressing the assessee's desire to withdraw the appeals. The Learned Departmental Representative for the Revenue stated that they had no objection to the withdrawal of these appeals. Consequently, the Tribunal permitted the assessee to withdraw the appeals. The appeals were accordingly dismissed as withdrawn. The Tribunal did not decide on the merits of the grounds raised by the assessee regarding the rejection of registration under Section 12AB and approval under Section 80G(5).

What were the facts?

The assessee, Atharva Bharat Foundation, filed two appeals (ITA Nos. 82 & 86/LKW/2025) before the Income Tax Appellate Tribunal (ITAT), Lucknow Bench. These appeals challenged separate orders dated 30/12/2024 and 31/12/2025, passed by the Commissioner of Income Tax (Exemptions) - Lucknow (Ld. CIT(E)). The Ld. CIT(E) had rejected the assessee's applications for registration under Section 12AB and approval under Section 80G(5) of the Income Tax Act, 1961. The assessment years were not recorded. The assessee's representative was absent during the hearing, but a letter dated 26.04.2025 was filed stating the assessee's intention to withdraw the appeals. The Revenue had no objection to this withdrawal.

What were the issues?

1. Whether the Ld. CIT(E) erred in rejecting the application for registration under Section 12AB of the Income Tax Act, 1961, read with Rule 17A of the Income-tax Rules, 1962, by wrongly holding that the assessee society was not carrying on any charitable activity and failed to demonstrate its activities with supporting documents, thereby erroneously cancelling provisional registration and rejecting the application for grant of registration. Assessee's contentions: The Ld. CIT(E) erred on facts and law by rejecting the application for registration under Section 12AB. The assessee argued that the Ld. CIT(E) failed to appreciate the facts and circumstances and the explanations furnished, arbitrarily holding that the society was not carrying on charitable activities and had not demonstrated them with supporting documents. The assessee also contended that all necessary explanations and evidence were furnished without fault, and thus the provisional registration should be restored and the registration granted. Revenue's contentions: The judgment records no specific contentions from the Revenue regarding the rejection of the applications, other than their no objection to the withdrawal of the appeals.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12A,Section 80G(5)

AI-generated summary — verify with the full judgment below

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

Before: SHRI KUL BHARAT & SHRI NIKHIL CHOUDHARY

For Respondent: Shri R.K. Agarwal, CIT(DR)

PER KUL BHARAT, VICE PRESIDENT.:

1.

These two appeals, filed by the assessee, against the separate order dated 30/12/2024 for and order dated 31/12/2025 for of learned Commissioner of Income Tax (Exemptions)- Lucknow [hereinafter referred as the “Ld. CIT(E)”] rejecting the applications of the assessee for registration u/s 12AB as well as 80G(5) of the Income Tax Act, 1961 (“the Act”, for short). The assessee has raised the following grounds of appeal: -

1. Because the CIT(E) has erred in facts and law in rejecting the application for registration in Form No.10 AB under sub clause (iii) Of clause (ac) of sub-section (1) of section 12A of the Income-tax Act, 1961, read with Rule 17A of the Income-tax Rules, 1962, seeking a registration u/s 12AB of the Act, which order passed rejecting the registration is contrary to facts bad in law the same be set aside and registration be granted. & 86/LKW/2025 Page 2 of 3

2. Because the CIT(E) has failed to appreciate the facts and circumstances of the case as well as the explanations furnished and has arbitrarily held that the assessee society was not carrying on any charitable activity, and had failed to demonstrate the activities carried on by it with supporting documents, such finding is contrary to facts erroneous, the registration as sought for be granted.

3. Because all necessary explanations and evidences having being furnished and no fault in the same having been found, the CIT(E) has erred on facts and in taw in cancelling the provisional registration, as granted and also rejecting the petition for Grant of registration the order Passed by the CIT(E) be set aside, the provisional registration as granted be "stored and the registration as sought for be granted.”

1. Because CIT(E) has erred on facts and law in arbitrarily rejecting and cancelling the order under proviso to the sub-section (5) of section 80G of the Income Tax Act, 1961 which order is contrary to facts bad in law be set aside and the approval as sought for under section 80G(5) of the Income- tax Act be granted.”

2.

At the time of hearing before us, the Ld. Authorized Representative of the assessee has filed a letter dated 26.04.2025 stating that the assessee wants to withdraw the aforesaid appeals. The Learned Departmental Representative for the Revenue has no objection for withdrawal of these appeals.

3.

In view of the submissions made hereinabove, we permit the assessee to withdraw these appeals. Accordingly, the appeals are dismissed as withdrawn.

4.

In the result, the appeals of the assessee are dismissed as withdrawn. Order pronounced in the open Court on 30/04/2025.

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