CARELEAVERS INNER CIRCLE FORUM,JAIPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), JAIPUR

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ITA 903/JPR/2024Status: DisposedITAT Jaipur11 February 2025AY 2024-2025Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)23 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee failed to provide satisfactory explanations and evidence to the CIT(E) regarding various issues. Therefore, the matter was remanded back to the CIT(E) to grant one more opportunity to the assessee to produce all material documents and evidence.

What were the facts?

The appellant, Careleavers Inner Circle Forum, challenged the rejection of its applications for registration under Section 12AB and approval under Section 80G of the Income Tax Act. The rejection was based on discrepancies in its Article of Association, alleged business objects, benefit to interested persons, and genuineness of activities.

What were the issues?

The key issues were whether the discrepancies in the Article of Association, alleged benefit to interested persons, and lack of evidence regarding the genuineness of activities justified the rejection of the applications for registration and approval.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G,Section 11,Section 12,Section 13(3),Section 13(3A)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES,”A” JAIPUR

For Appellant: CA jktLo dh vksj ls@
Hearing: 10/02/2025Pronounced: 11/02/2025
1.

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.

20.

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

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