SAINT XAVIER EDUCATIONAL & CHARITABLE TRUST,KHURDA vs. CIT(EXEMPTION), HYDERABAD
Facts
The assessee filed an e-application for registration under Section 12AB of the Income Tax Act. The CIT(E) rejected the application, stating that the assessee could not produce the required documents. The assessee argued that their activities are charitable and they have supporting documents, requesting another opportunity.
Held
The Tribunal considered the submissions and perused the order. It was noted that the CIT(E) rejected the application because the assessee failed to produce necessary documents. To ensure justice, the issues were restored to the CIT(E) for fresh adjudication after providing the assessee with an adequate opportunity to be heard.
Key Issues
Whether the rejection of the application for registration under Section 12AB of the Act by the CIT(E) was justified due to the non-production of documents, and if a fresh opportunity should be granted.
Sections Cited
12AB
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(Exemption), Hyderabad, dated 09.12.2024, passed in ITBA/EXM/F/EXM45/2024-25/1071002171(1) for the assessment year 2021-2022. 2. It was submitted by the ld AR that the assessee filed an e- application in Form No.10AB seeking registration u/s.12AB of the Act, however, the ld. CIT(E) has rejected application for registration u/s.12AB of the Act. It was the submission that the activities of the assessee trust are charitable in nature and the assessee is having all such documents to substantiate the same, if one more opportunity is granted for producing the same before the ld. CIT(E).
2 ITA No.90/CTK/2025 3. In reply, ld CIT-DR submitted that proper opportunities were allowed and the assessee could not produce the documents as required. It was submitted that the application of the assessee for registration u/s.12AB of the Act has rightly been rejected by the ld. CIT(E). 4. We have considered the rival submissions. A perusal of the impugned order shows that the ld. CIT(E) rejected the application of assessee applied for registration u/s.12AB of the Act on account of the fact that the assessee was unable to produce the required documents before him. In view of the above, in the interest of justice, the issues in this appeal are restored to the file of the ld.CIT(E) for deciding the issue afresh after granting the assessee adequate opportunity of being heard. 5. In the result, appeal of assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 09/04/2025. Sd/- Sd/- (राजेश कुमार) (जाजज माथन) (RAJESH KUMAR) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 09/04/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : 1. अपीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- आयकर आयुक्त(अपील) / The CIT(A), 3. 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कटक / DR, ITAT, Cuttack आदेशािुसार/ BY गार्ज फाईल / Guard file. 6. ORDER, सत्यापपत प्रयत //True Copy// (Assistant Registrar) आयकर अपीलीय अधिकरण, कटक/ITAT, Cuttack
3 ITA No.90/CTK/2025
Date Initial 1. Draft dictated on 09.04.25 Sr.PS 2. Draft placed before author 09.04.25 Sr.PS 3. Draft proposed & placed before the second JM/AM member 4. Draft discussed/approved by Second Member. JM/AM 5. Approved Draft comes to the Sr.PS/PS Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. File sent to the Bench Clerk Sr.PS 8. Date on which file goes to the OS 9. Date on which file goes to the AR 10. Date of dispatch of Order.
