LAKSHMINAYAKKANPALAYAM VENUGOPALASWAMY NAYAKKAR TRUST,COIMBATORE vs. CIT (EXEMPTIONS), CHENNAI

PDF · subscribers
ITA 1384/CHNY/2019Status: DisposedITAT Chennai26 August 20193 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal directed the CIT(E) to verify if the application was indeed filed electronically. If confirmed, registration under Section 12AA should be granted if the trust is otherwise eligible.

What were the facts?

The assessee trust filed an application for registration under Section 12AA and approval under Section 80G. The Assistant Commissioner rejected the application because Form 10A was filed manually, not electronically as required by Rule 17A.

What were the issues?

Whether the rejection of the application for registration due to manual filing of Form 10A, when electronic filing was mandatory, was justified. Whether the assessee had actually filed the application electronically.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 80G

AI-generated summary — verify with the full judgment below

Before: Shri Duvvuru RL Reddy & Shri S. Jayaraman

Hearing: 11.07.2019Pronounced: 26.08.2019

O R D E R

PER DUVVURU RL REDDY, JUDICIAL MEMBER:

1.

This appeal filed by the assessee is directed against the order of the Assistant Commissioner of Income Tax (Hq) (Exemptions), Chennai, dated 12.09.2018 passed under Rule 17A of the Income Tax Rules in rejecting the application in Form 10A on the ground that Form 10A was filed manually and not electronically as required under Rule 17A of IT Rules.

2.

By filing copies of acknowledgement of receipt of Form (other than ITR), the ld. Counsel for the assessee has submitted that Form 10A and Form 10G of the Trust were electronically filed on 29.11.2017 for registration of the assessee trust under section 12AA of the Income Tax Act and prayed that the ld. CIT(E) may be directed to grant registration of the Trust under section 12AA of the Act and for approval under section 80G of the Act from the date of e-filing the application form.

3.

On the other hand, the ld. DR fairly conceded that the appeal may be remitted back to the file of the Assessing Officer for verification and if found that the assessee trust applied for registration electronically, the registration may be accorded under section 12AA of the Act, if otherwise, the assessee trust is eligible.

4.

We have heard both the sides, perused the materials available on record and gone through the orders of authorities below. Against the application in Form 10A filed on 04.06.2018, the ACIT (Hq)(Exemptions) noticed that the assessee trust have filed Form 10A manually. As per the provisions of amended Rule 17A of the IT Rules, it is mandatory to file application in Form 10A electronically for registration of charitable or religious trusts, the ACIT(E) directed the assessee-trust to file the application afresh electronically.

4.1 Before the Tribunal, the assessee filed copies of acknowledgement of receipt of Form (other than ITR) evidencing that the assessee trust filed Form 10A as well as Form 10G for grant of Registration under section 12AA of the Income Tax Act on 29.11.2017. Accordingly, we direct the ld. CIT(E) to verify and if found that the assessee trust applied for registration electronically, the registration may be accorded under section 12AA of the Act, if otherwise, the assessee trust is eligible.

5.

In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on the 26th August, 2019 in Chennai.

More judgments on Section 12AA

All 4,243 judgments and leading authorities on Section 12AA →

Recent GST High Court judgments

Search GST case law →