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Income Tax Appellate Tribunal, INDORE BENCH, INDORE
Before: SHRI BHAGIRATH MAL BIYANI & SHRI PARESH M JOSHI
आदेश/ O R D E R
Per Paresh M Joshi, J.M.:
This is an appeal filed by the Assessee Under Section 253 of the Income Tax Act, 1961 (hereinafter referred to as the Act for sake of brevity) before this Tribunal. The assessee is aggrieved by the order bearing Number: ITBA/EXM/F/EXM45/2024- 25/1071269250(1) dated 16.12.2024 passed by the Ld. CIT(E), Bhopal by virtue of which applications of the assessee in the form 10AB for grant the registration/approval u/s 12AB & 80G(5) of Page 1 of 10 granted earlier were cancelled. The aforesaid order is hereinafter referred to as the “impugned order”.
FACTUAL MATRIX 2.1 The assessee had applied in form 10AB for registration u/s 12AB & 80G under the New Provision of the Income Tax Act 1961.
2.2 The assessee is a society registered under the societies Act. 2.3 That the in the “Impugned Order” the Ld. CIT(E) has recorded as under: “Annexure (mentioned in row-9 above)
The assessee has applied in Form 10AB for registration u/s 12AB & 80G under the new provision of Income Tax Act, 1961. Consequently, opportunity letters were issued to the assessee and various documents/details were called for; to process the said application and to verify the objects and activities of the assessee. The details of opportunity letters and response received in compliance thereof are as under;
S.N. Details of notices issued in respect of registration u/s 12AB & 80G Separately Page 2 of 10 Date of Hearing fixed Reply status opportunity on letter issued 1 04.10.2024 17.10.2024 No reply 2 22.01.2024 07.11.2024 Part reply received 3 07.12.2024 12.12.2024 No reply received
2-Vide above referred letters various documents/information were called to ascertain the genuineness of the activities of the assessee society and its suitability to obtain registration/approval u/s 12AB & 80G of the Act The assessee has submitted some documents/information in response to query letter dated: 04.10.2024 issued by this office. However, remaining documents and some clarifications/additional documents were sought vide this office letter dated: 07:12:2024 as under "Please refer to your application in Form 10AB filed for registration/approval u/s 12AB & 80G under the new provisions of the Income Tax Act, 1961. In response to this office opportunity letter(s), you have submitted reply along with various documents. Your submission has been perused by this office and you are required to provide following details/information/documents: 1-Audit Reports submitted by you in last submission are not legible. Therefore, you are requested to kindly furnish complete legible copies of Audit Reports with all annexures of the society and its 3 units (Schools) for last three years Le. FY 2021-22, FY 2022-23 and FY 2023-24"
M.P. Anusuchit Jaati Jan Jaati Evam Pichhada Varg Kalyan Sangh A.Y. NA - on perusal of Audit Reports submitted by you, it is found that they are not certified by the Auditing Chartered Accountant by generating Unique Document Identification Number (UDIN)? Due to the aforesaid reason the Reports are not valid. Please submit your justification/valid copies of Audit Reports. 2- Kindly furnish certified copies of grant letters/work allocation order in support of the receipts under head "Grant in Aid" mentioned in your Audit Reports. 3-Vide S.No. 11 of this office letter dated: 04.10.2024, details in respect of educational institute was called as under "If educational institutions are running then produce copy of affiliation to run educational institution, number of students in each class, No. of RTE students, and list of teaching & non-teaching staff with PAN and complete Address". However, details in respect of educational institution as above has not been enclosed with the submission. You are once again requested to provide the requisite details in respect of educational institutions as above. 4- Vide S.No. 17 of this office letter dated 04.10.2024, Bank Account Statement for last 3 Financial Years was sought, however the same has not been enclosed with the submission. You are once again requested to provide the Bank Account Statement of all the accounts held by the society for the period from 01.04.2021 to till date 5- As per Point No. 12 of this office letter dated: 04.10.2024 following document was sought: "Certified copy of Title deeds/Rent Agreement where activities are being carried out." However, the same has not been enclosed with your above submission. Please provide a copy of the same along with a photograph of the premise from where the activities are being carried out."
M.P. Anusuchit Jaati Jan Jaati Evam Pichhada Varg Kalyan Sangh A.Y. NA 3-However, in response to the query letter dated: 07.12.2024, the assessee has not submitted the required details/documents/information till date Vide aforesaid letter it was also communicated to the assessee that the matter is already barred by limitation on 31.12.2024 and hence it was requested to submit the requisite details/clarification/documents within the time specified in the letter as under: "-As the matter is barred by limitation on 31.12.2024 this may kindly be treated as last and final opportunity to submit requisite documents/clarification/information. -In case of non-compliance, the decision may be made based on the documents available with this office. -This may also be noted that personal hearing is not required and the submission may be made through electronic modes like through portal/e-mail mentioned at the bottom of this letter." 4-Due to non-compliance of required documents/information filed by the assessee, the application of the assessee in Form 10AB for grant of registration u/s 12AB of the Act is hereby rejected and the provisional registration u/s 12AB in Form 10AC granted by CPC vide URN: AABAM1737CE20219 Dated: 23.03.2022 is also hereby cancelled on the ibid grounds as per the provisions of section 12AB(1)(b)(ii)(B) of the IT Act. -Due to non-compliance of required documents/information filed by the assessee, the application of the assessee in Form 10AB for grant of approval u/s 80G of the Act is also hereby rejected and the provisional registration u/s 80G in Form 10AC granted by CPC vide URN: AABAM1737CF20225, Dated: 31.03.2022 is also hereby cancelled on ibid grounds as per the second proviso to section 80G(5) of the Act.”
Page 5 of 10 has preferred the Instant Appeal before this Tribunal & has raised following the grounds of appeal in the form No.36 against the “Impugned Order” which are as under:-
“Hon CIT has rejected the registration U/s 12AB and also rejected the registration U/s 80G of the Income tax Act 1961 by mentioning the below mentioned grounds of rejection-
1. 1. Audit Reports submitted by you in last subinission are not legible not valid 2. Non availability of grant letters mentioned in report.
3. Details in respect of education institute.
4. Non availability of Bank Statement 5. Non availability of Title deeds. Also mentioned non compliance of notice and non availability of required documents, the registration has been rejected which is not justified and liable to be set aside.”
Record of Hearing 3.1 The hearing in the matter took place before this Tribunal on 27.11.2025 when the Ld. AR for and on behalf of the assessee appeared before us and placed on record of this Tribunal a paper book containing pages 1 to 153. Our attention was brought to the “Impugned Order” on page 5 of PB. The “Impugned Order” is dated 16.12.2024. The date of receipt of “Impugned Order” in the form 36 is shown as 21.12.2024. The date of filling of the appeal is dated 30.04.2025. The registry in the “Order sheet”
Page 6 of 10 record of this Tribunal a condonation of delay application which is at pages 1 to 2 of the paper book. An Affidavit in support dated 24.04.2025 of the secretary of the assessee is too placed on record in support of condonation of delay application which at page 3 of PB. It was submitted that delay of 61 days was not deliberate as the secretary of the assessee society was not keeping good health. He had undergone a byepass surgery. Due to health reason he could not file the appeal in time and also could not contact assesee society authorized representative between date of “Impugned Order” & date of filing of Instant Appeal. It was clear that the assessee society secretary was not much aware of the process of filing the appeal. Medical file was produced & was perused by us. Secretary has appeared in person too. The Ld. DR however has left the issue of delay to the wisdom of the tribunal whether it should be condoned or not.
After hearing both the parties & perusing the record the delay is condoned and the appeal is admitted.
3.2 The Ld. AR then contended that some documents requisitioned by the CIT(E) were filed & some are pending filing &
Page 7 of 10 then they would definitely file the same. It was finally prayed that the “Impugned Order” should be set aside & the matter should be remanded back to the file of the CIT(E) on denovo basis. The Ld. DR appearing for & on behalf of the Revenue contended that the Ld. CIT(E) gave 2 to 2.5 months as & by way of opportunities but the assessee could not make use of those opportunities to file requisite documents as was sought by him. The CIT(E)
“Impugned Order” is without any infirmities & should not be set aside.
Observation Finding & conclusions 4.1 We now have to decide the legality validity & the proprietary of the “Impugned Order” basis records of the case & rival contentions canvassed before us.
4.2 We have carefully perused the records of the case as presented to this Tribunal by both the Ld. AR & the Ld. DR to determine the legality, validity of the “Impugned Order” basis law & by following the due process.
Page 8 of 10 examining the contentions are of the considered view that in the peculiar facts & circumstances of the case one more opportunity should be provided to the assessee as & by was of a last chance so that all the necessary material particulars/documents as sought by the Ld. CIT(E) vide his letter dated 04.10.2024 which has remained to be filed could be filed by the assessee society now. Accordingly, in order to meet the ends of justice we deem it fit to set aside the “Impugned Order” & remand the proceedings back to the file of CIT(E) on denovo basis. Assessee society is directed to fully Cooperate with the Department & not to seek any adjournments on flimsy grounds.
Order 5.1 In the premises drawn up by us the “Impugned Order” is set aside & case of the assessee society is remanded to the Ld.
CIT(E) on denovo basis. Page 9 of 10 statistical purposes. Order pronounced in open court on 04.12.2025.