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Facts
The assessee society was denied expenses by the Assessing Officer for not being registered under Section 12AB of the Income Tax Act. The appeal against the assessment order was dismissed by the CIT(A).
Held
The Tribunal noted that the society obtained registration under Section 12A and 80G on 25.07.2025, after the assessment order and the CIT(A) order. The Tribunal restored the matter to the Assessing Officer for fresh decision, considering the registration.
Key Issues
Whether the assessee is eligible for claimed expenses when registration under Section 12AB was obtained post-assessment and CIT(A) order, and if the matter should be remanded for reconsideration.
Sections Cited
12AB, 12A, 80G, 250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JAIPUR BENCHES,”SMC” JAIPUR
Before: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 846/JPR/2025
fu/kZkj.k o"kZ@Assessment Year : 2022-23 Shri Gusai Baba Gaushala Samiti Cuke The ITO, Vs. Gothra Tegelan Sikar Ward-1, Gothra Tegelan Teh. Dodh Sikar. Sikar, Sikar. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABAAS0888A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. Shrawan Kumar Gupta, Adv. jktLo dh vksj ls@Revenue by: Sh. Gautam Singh Choudhary, JCIT lquokbZ dh rkjh[k@Date of Hearing : 20 /08/2025 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 21/08/2025 vkns'k@ORDER PER: Narinder Kumar, Judicial Member, Appellant society has challenged order dated 15.05.2025, passed by Learned CIT(A). Vide impugned order, the appeal filed by the assessee assailing assessment order dated 22.01.2024, relating to the assessment year 2022-23, came to be dismissed. Vide above mentioned assessment order, the Assessing Officer made an addition of Rs. 6,37,253/- under the “head income from other Shri Gusai Baba Gaushala Samiti Gothra Tegelan Sikar, Sikar. sources”, while observing that the assessee was not entitled to claim any expenses, as per its claim, the reason being that the assessee was not registered u/s 12AB of the Income Tax Act.
Argument heard. File perused.
Ld. AR for the appellant has submitted that the appellant presently stands registered under section 12 AB of the Act. In this regard, he has submitted a paper book. At serial No. 2 of the paper book, there are copies of order regarding approval for registration u/s 12A and 80G of the Act.
The applications for registration of the society under said provisions have been allowed vide order dated 25.07.2025. Assessment order was passed on 22.01.2024. The impugned order u/s 250 of the Act was passed on 15.05.2025. This goes to so that the appellant society had no registration u/s 12A and 80G of the Act as on the date of passing of the assessment order and the dismissal of the appeal filed by the assessee.
In the given situation, the only prayer made by ld. AR for the appellant society is that the matter may be remanded to the Assessing Officer for decision afresh, taking into consideration the factum of registration of the society u/s 12AB & 80G of the Act.
Shri Gusai Baba Gaushala Samiti Gothra Tegelan Sikar, Sikar.
A perusal of the impugned order would reveal that five notices were issued by the office of Learned CIT(A), NFAC. On said notices, request for adjournment was made for two dates i.e. 14.10.2024 and 26.11.2024, but there was no response from the appellant to the subsequent two notices dated 06.03.2025 and 06.05.2025.
It appears that the representative of the appellant society neither appeared nor submitted any response or any request for adjournment, as regards last two notices are concerned, perhaps knowing well the fate of the appeal when the society had no registration u/s 12A and 80G of the Act by then. In case, reply was not ready, at least someone should have represented the appellant society before Learned CIT(A), but, the fact remains that there was no compliance or response to the last mentioned two notices issued by the office of CIT(E). Result 8. In the given situation, the appeal is disposed of, for statistical purpose and in the interest of justice, the matter is restored to the files of the Assessing Officer for decision afresh, after taking into consideration the factum of registration of the society u/s 12A and 80G of the Act.