SHRI DIGAMBER JAIN SENGAN MANDIR,NAGPUR vs. ITO WARD-1 EXEMP, NAGPUR

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ITA 299/NAG/2025Status: DisposedITAT Nagpur24 June 2025AY 2019-20Bench: SHRI NARENDER KUMAR CHOUDHRY (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that the assessee had provided proof of registration under Section 12AA dated 28/06/2017, which was still in existence and not cancelled. Considering the facts, the case was remanded to the Assessing Officer for a fresh assessment.

What were the facts?

The assessee, Shri Digamber Jain Sengan Mandir, appealed against an order that denied a benefit claimed under Section 11 of the Income Tax Act. The denial was based on the assessee not having registration under Section 12A/12AA of the Act.

What were the issues?

Whether the assessee was entitled to the benefit under Section 11 of the Act when it possessed a valid Section 12AA registration. The primary issue was the validity and existence of the assessee's registration for claiming exemptions.

Which sections of the Income-tax Act were involved?

Section 250,Section 11,Section 12A,Section 12AA,Section 10(23C)(iv),Section 10(23C)(v),Section 10(23C)(vi),Section 10(23C)(via)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR “SMC” BENCH : NAGPUR

Before: SHRI NARENDER KUMAR CHOUDHRY

Hearing: 24.06.2025Pronounced: 24.06.2025

This appeal has been preferred by the assessee against the order dated 20/03/2025 impugned herein passed by the Ld. ADDL/ JCIT(A), Panaji (for short, “Ld. Commissioner”) u/sec. 250 of the Income Tax Act, 1961 (for short, “the Act”) for the Assessment Year (for short, “AY”) 2019-20.

2.

In this case, CPC vide intimation dated 11/05/2020 denied the benefit claimed by the assessee u/sec. 11 of the Act mainly on the reason that assessee neither registered u/sec. 12A/12AA nor

2 ITA.No. 299/NAG/2025 approved u/sec. 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or 10(23C)(via) of the Act. The assessee, by filing paper book (at page Nos.26–27), has demonstrated that it has already having registration u/sec. 12AA vide order dated 28/06/2017, which is still in existence and has not been cancelled so far. This Court record the statement of ld.counsel for the assessee at bar. Thus, considering the peculiar facts and circumstances, the instant case is remanded to the file of the Jurisdictional Assessing Officer for passing fresh assessment order by considering the relevant documents and verifying the return filed by the assessee along with the claim u/sec. 11 as well as registration certificate referred to above.

3.

In the result, appeal of the Assessee is allowed for statistical purposes. Order pronounced in the open Court on 24.06.2025.

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