R.N. SINGH EDUCATION FOUNDATION,GAUTAM BUDDH NAGAR vs. COMMISSIONER OF INCOME TAX (E), LUCKNOW

The assessee has taken as many as five grounds in the present appeal all of which relate to rejection of application seeking registration u/s Assessment Year:N.A. 2 12AA of the Act. For the sake of brevity, the grounds of appeal are not reproduced.

The brief facts of the case are that the assessee society e-filed its application seeking registration u/s 12A(1) of the Act in Form-10A on 18/03/2019 with the office of CIT (Exemptions), Lucknow. In the course of proceedings learned CIT (Exemptions) sought details in respect of students enrolled where the assessee is carrying on its charitable in a educational institution, during last three years under Right to Education Act, 2009. He also sought copies of relevant approvals/permissions/affiliations received from competent authorities in respect of the charitable activities carried out by the assessee. Learned CIT (Exemptions) noted that the objects of the assessee are to establish, setup and run educational institution like school, college, medical college and coaching classes to impart primary and higher education etc. While considering the submissions of the assessee, learned CIT (Exemptions) noted that there are no compliance by the assessee in respect of achieving the stated objects. He also noted that there are no details available in respect of development of any infrastructure nor any approvals/permissions/affiliations for implementing its objects. While rejecting the instant application, learned CIT (Exemptions) noted that assessee is free to make fresh application for registration after obtaining necessary approvals/permissions/affiliations. Upon specific query by the Bench to learned CIT, D.R. of he having any objection if one more Assessment Year:N.A. 3 opportunity is given to the assessee to substantiate its claim for registration under the impugned application and for which remitting the matter back to the file of learned CIT (Exemptions), he had no such objections for the same. Accordingly, in the interest of justice and fair play, we consider it proper to provide one more opportunity to the assessee by remitting the matter back to the file of learned CIT (Exemptions) who is directed to consider the application of the assessee. The assessee is also directed to furnish all the relevant details and documentary evidence to substantiate and justify its claim for registration under the said application. The assessee is also directed to be diligent in attending the proceedings before the learned CIT (Exemptions) for its expeditious disposal. Accordingly, the appeal of the assessee is allowed for statistical purposes.

In the result, the appeal of the assessee stands allowed for assessment proceedings.