GRAMEEN VIKAS SANSTHAN,MAHARAJGANJ vs. CIT EXEMPTION, LUCKNOW
Facts
The assessee trust applied for registration under section 12AB of the Income Tax Act. The CIT (Exemptions) requested clarifications to verify activities and genuineness but rejected the application under section 12A as the assessee failed to provide the requested documentary evidence.
Held
The Tribunal set aside the CIT (Exemptions)'s order and restored the matter for a de novo order. The CIT (Exemptions) is directed to reconsider the application for registration under sections 12A/12AA after providing the assessee a reasonable opportunity to present its case.
Key Issues
Whether the CIT (Exemptions) was justified in rejecting the registration application without providing the assessee a reasonable opportunity to submit required details.
Sections Cited
12AB, 12A, 12AA, 12AB((1)(b)(ii)(B))
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Income Tax Appellate Tribunal, ALLAHABAD BENCH, ALLAHABAD
Before: SHRI ANADEE NATH MISSHRA & SHRI SUBHASH MALGURIA
PER ANADEE NATH MISSHRA, A.M.
(A) This appeal vide I.T.A. No.166/Alld/2024 has been filed by the assessee, against the impugned order dated 27/09/2024 passed by learned CIT (Exemptions), Lucknow u/s 12AB((1)(b)(ii)(B) of the Income Tax Act, 1961 (“the Act” for short).
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(B) The facts of the case, in brief, are that the assessee trust filed application for registration of the trust u/s 12AB of the Act on 29/03/2024 in Form No. 10AB under Rule 17A of the I.T. Rules, 1962. The learned CIT (Exemptions) issued letters to the assessee calling for certain clarifications to verify the genuineness of the activities, as per object of the trust deed as well as charitable nature and commencement of the activities. In response to the said letter, no response was received by the learned CIT (Exemptions) from the assessee’s side. The learned CIT (Exemptions) rejected the application of the assessee for registration u/s 12A of the Act on the ground that the assessee has failed to file documentary evidences to enable him to satisfy himself about the genuineness & commencement of its charitable activities.
(C) At the time of hearing before us, the learned Authorized Representative of the assessee submitted that the learned CIT (Exemptions) rejected the assessee’s application u/s 12A without providing reasonable opportunity for providing the details called for by the learned CIT (Exemptions). He further submitted that the matters in dispute in this appeal in respect of assessee’s applications u/s 12A should be restored back to the file of the learned CIT (Exemptions) with the direction to pass de novo order in accordance with law after providing reasonable opportunity to the assessee. The learned Departmental Representative for Revenue expressed no objection to this. In view of the foregoing and in the specific facts and circumstances of the present appeals before us; we set aside the impugned order of learned CIT (Exemptions) and restore the matter regarding the assessee’s applications u/s 12A/12AA of the Act; back to his file with the direction to consider the application of the assessee for
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registration u/s 12A/12AA of the Act afresh, and to pass de novo order after giving reasonable opportunity to the assessee.
(D) In the result, the appeal of the assessee stands allowed for statistical purposes.
(Order pronounced in the open court on 22/09/2025)
Sd/. Sd/. (SUBHASH MALGURIA) (ANADEE NATH MISSHRA) Judicial Member Accountant Member
Dated:22/09/2025 *Singh
Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., Allahabad
