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Facts
The assessee filed an e-application for registration under section 12AB of the Income Tax Act. Despite notices, the assessee provided partial information and remained silent on further queries, leading the CIT(E) to reject the application. The assessee appealed this decision, arguing that they had submitted necessary documents and qualified for registration.
Held
The Tribunal considered the rival submissions and noted that the information furnished by the assessee was not considered by the predecessor CIT(E). The Tribunal restored the issues to the file of the CIT(E) for fresh consideration of the application for grant of registration. For the second appeal, the Tribunal condoned the delay and restored the matter to the CIT(A) for fresh consideration.
Key Issues
Whether the CIT(E) was justified in rejecting the application for registration for non-compliance of notice without considering the provided documents? Whether the CIT(A) rightly rejected the application for registration?
Sections Cited
12AB, 12AA
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Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK
Before: S/SHRI DUVVURU RL REDDY(KZ) & RAJESH KUMAR
Assessment Year: 2025-26 Assessment Year: 2020-21 Jeevan Deepti Trust for Vs. CIT (Exemption), Hyderabad Education & Research Plot No 2788 & 2786, Alisha Complex, Vivekanandan Marg, Bhubaneswar, 751002 PAN/GIR No. AABTJ 3114 B (Appellant) .. ( Respondent) Assessee by : Shri S.K.Jena, Adv, AR Revenue by : Shri Ashim Ku. Chakraborty, CIT DR Date of Hearing : 01 /07/2025 Date of Pronouncement : 01 /07/2025 O R D E R Per Bench The present appeals are directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Exemptions) Hyderabad dated 10/12/2024 in Appeal No. CIT(Exemption),HYD/2024-25/12AA/12745 passed for Assessment Year 2025-26 and dated 18.11.2024 against the order of ld CIT(A), NFAC in Appeal No. NFAC/2019-20/10304812 FOR Assessment Year 2020-21.
P a g e 1 | 4 ITA No.111/CTK/.2025: AY-2025-26
In this appeal, the assessee has filed e-application in Form No.10AB seeking registration u/s.12AB of the Act. Notices were issued to the assessee to produce the copy of Memorandum of Association/Trust deed for verification and to furnish a detailed reply on the specific information. In response to same, the assessee has furnished partial information. However, with regard to further query by the ld CIT(E), assesse remained silent and did not furnish any information. Therefore, ld CIT(E) rejected the application for grant of registration. Hence, the assessee is in appeal before us.
At the time of hearing, ld AR submitted that the assessee has already furnished the submission e-filed through e-proceedings dated 22.7.2024 and 9.9.2024 before his predecessor. Ld CITE) without verifying the same, rejected the application for registration on the ground of non-compliance of notice, which is not correct. It is submitted that the assessee has qualified for all the requisite requirements, therefore, the registration should have been granted. Even otherwise, he prayed that if the matter is remitted back to the file of the ld CIT(E), the assessee will again furnish the required documents for grant of registration.
On the other hand, ld CIT DR supported the order of ld CIT(E)
P a g e 2 | 4
We have considered the rival submissions. From the grounds of appeal, it is revealed that the assessee has furnished the information before the predecessor of ld CIT(E). However, these are not considered before rejecting the application for grant of registration. Be that as it may, now the ld AR has requested to remit the matter back to the file of the ld CIT(E) for fresh consideration of the application and undertake before the Bar that all the information will be furnished. In view of this, in the interest of justice, the issues are restored to the file of ld CIT(E) for reconsideration of application for grant of registration u/s.12AA of the Act. Thus, the grounds of appeal of the assesse are allowed for statistical purposes.
ITA No.125/CTK/2025: AY-2020-2021
The appeal is delayed by 16 days. At the time of hearing, ld AR prayed for condoning the delay of 16 days in filing the appeal as the same was not filed due to illness trustee. Considering the small delay, we condone the delay and admit the appeal for hearing.
We have considered the rival submissions and perused the record of the case. A perusal of the order of the ld CIT(A), NFAC clearly shows that the ld CIT(A) has sent various notices to the assessee to represent its case and also file necessary evidences before the ld CIT(A). Ld AR prayed one more opportunity and requested to remit the matter back to the file of the ld CIT(A) for fresh consideration and undertake to furnish the relevant
P a g e 3 | 4 documents before the ld CIT(A). Considering the request of ld AR of the assessee, we deem it proper to set aside the order of ld CIT(A) and restore the matter again to his file for fresh consideration. The assesse is also directed to furnish all relevant documents in support of the claim of exemption
In the result, appeals of the assessee stand allowed for statistical purposes.
Order dictated and pronounced in the open court on 01/07/2025. Sd/- Sd/- (RAJESH KUMAR) (DUVVURU RL REDDY) ACCOUNTANT MEMBER VICE PRESIDENT Cuttack: Dated 1 /7/2025 B.K.Parida, Sr. PS (OS) Copy of the Order forwarded to : 1. The Appellant : Jeevan Deepti Trust for Education & Research Plot No 2788 & 2786, Alisha Complex, Vivekanandan Marg, Bhubaneswar, 751002 2. The Respondent : CIT (Exemption), Hyderabad 3. The CIT(A)-, 4. Pr.CIT- 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//