SUSHILA DEVI UMRA vs. INGH PATEL SEVA SANSTHAN,BARWANIVS.CIT EXEMPTION, BHOPAL

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आयकरअपीलीयअिधकरण, इंदौरɊायपीठ, इंदौर
IN THE INCOME TAX APPELLATE TRIBUNAL
INDORE BENCH, INDORE
BEFORE SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER
AND SHRI PARESH M JOSHI, JUDICIAL MEMBER
Sushila
Devi
Umravsingh
Patel Seva Sansthan,
13,
Old
Housing
Board
Colony, Barwani S.O.
Barwani
बनाम/
Vs.
CIT- Exemption
(Assessee/Appellant)
(Revenue/Respondent)
PAN: ABUAS7259P
Assessee by Shri N.D. Patwa, & Shri Ashish Goyal, ARs
Revenue by Shri Raghunath, CIT-DR
Date of Hearing
25.08.2025
Date of Pronouncement
29.08.2025
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/EXM
45/2024-
25/1071627225(1) dated 27.12.2024 of the Ld. CIT(E), whereby it’s application for the registration u/s 12AB of the Act is rejected

Sushila Devi Umravsingh Patel Seva Sansthan
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and the provisional registration granted is cancelled which is hereinafter referred to as the “impugned order”.
2. FACTUAL MATRIX
2.1
That the assessee had applied in the form
10AB for registration u/s 12AB under the New Provision of the Act. That a query letter dated 28.10.2024 was issued to the assessee with a request to furnish the documents/clarifications/information against 22 number of points on or before 11.11.2024. 2.2 That in response to the above notice, the assessee society submitted a reply along with some documents which were considered and placed on record.
2.3
That during the examination of the documents and information so furnished by the assessee society it was noticed at the sr. No.15 of its submission dated 10.11.2024 wherein the assessee had stated that the society is not registered under the CSR Act. However, when the list of donation was perused which was provided by the assessee, it was observed that the assessee had infact received Rs.25 lakhs on 10.04.2023 as and byway of Sushila Devi Umravsingh Patel Seva Sansthan
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CSR donation from Laxmi Civil Eng, Bhopal hence it became evident that the assessee society had in fact received the CSR donation without having CSR Registration certificate which was a clear violation of CSR Rules as per MCA Notification dated
22.11.2021 which attracts violation of section 12AB(1)(6)(i)(B) of the Act by not following any other law for time being inforce and which was material for purpose of the assessee.
2.4 That further vide para 4 of letter dated 28.10.2024 the assessee was also called upon to furnish a note specifying the main area of its charitable/religious activities so carried out during the last 3 years period with the documentary proof, location of activities and photos. In response thereto the assessee only enclosed some News paper clippings. Specific details as sought were not provided with regard to the actual charitable/religious activities of last
3
years with any documentary proof, location of the activities and photos etc.
too were not provided for.
2.5 The Ld. CIT(A) in view of above facts and due to non compliance of the requisite information/documents rejected

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registration u/s 12AB of the Act and so also cancelled the provisional registration.
2.6 That the assessee being aggrieved by the Impugned Order has preferred the instant appeal before this Tribunal and has raised following grounds of appeal in form no.36 against the “Impugned
Order” which are as follows:
“1.The order appealed against is bad-in-law, voidab- initio, barred 1 by limitation, against the principles of natural justice and fair play, illegal and therefore liable to be quashed.
2. Without prejudice, the Ld. CIT Exemption, Bhopal erred in rejecting the application filed for registration u/s 12AB without considering the documents on records and facts and circumstances of the case.
3. Without prejudice, the registration u/s 12AB ought to be granted in the facts and circumstances of the case.
4.The appellant carves leave to add, amend or modify any of the grounds of appeal.”
3. Record of Hearing
3.1
That the hearing in the matter took place on 25.08.2025
when the Ld. AR for and on behalf of the assessee appeared before us and placed on record of this Tribunal a paper book

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containing pages 1 to 55 and a letter dated 25.02.2023 of the