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Facts
The appellant, Careleavers Inner Circle Forum, challenged two orders passed by the CIT(E) rejecting its applications for registration under section 12AB and 80G of the Income Tax Act. The rejection was based on discrepancies in the Article of Association, non-charitable business objects, and the applicant's failure to provide explanations and evidence for its activities and financial transactions.
Held
The Tribunal noted that the applicant failed to furnish necessary explanations and evidence. However, considering the interest of justice and the fact that the applicant has applied for amendments to its Article of Association, the matter was remanded back to the CIT(E) for fresh consideration.
Key Issues
Whether the applicant's Article of Association and business activities are in line with charitable purposes and whether the applicant has taken benefit of sections 11 and 12 in prior years, making it ineligible for registration.
Sections Cited
12AB, 80G, 11, 12, 10, 13(3), 13(3A), 12A, 8(9)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JAIPUR BENCHES,”A” JAIPUR
However, keeping in view the failure on the part of the assessee to produce a number of relevant documents and evidence before Learned CIT(E), for which no satisfactory explanation was put forth, the appellant is burdened Relief Fund. Receipt to be produced before Learned CIT(E) before commencement of the proceedings on remand.
In view of the decision in above, the consequential impugned order passed on application under section 80G of the Act, rejecting the same, is hereby set aside, and the application is restored to the files of Learned CIT(E), who shall decide the application afresh after providing one more opportunity of being heard to the assessee, with a chance to produce all the material documents.
However, keeping in view the failure on the part of the assessee to produce a number of relevant documents and evidence before Learned CIT(E), for which no satisfactory explanation was put forth, the appellant is burdened with costs of Rs.1,500/-. Costs to be deposited in Prime Minister’s National Relief Fund. Receipt to be produced before Learned CIT(E) before commencement of the proceedings on remand.
No.904/JP/2024.
Appeal files be consigned to the record room after the needful is done by the office.
Order pronounced in the open court on 11/02/2025.
Sd/- Sd/- ¼xxu xks;y ½ ¼ujsUnz dqekj½ (GAGAN GOYAL) (NARINDER KUMAR) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 11/02/2025 *Ganesh Kumar, Sr. PS आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. The Appellant- Careleavers Inner Circle Forum, Jaipur 2. izR;FkhZ@ The Respondent- Commissioner of Income Tax (Exemption), Jaipur 3. vk;dj vk;qDr@ The ld CIT vk;dj vk;qDr¼vihy½@The ld CIT(A) 4. 5. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 6. xkMZ QkbZy@ Guard File (ITA Nos. 903 & 904/JP/2024) vkns'kkuqlkj@ By order,
सहायक पंजीकार@Aेेज. त्महपेजतंत