MAWAI DHAM UTTHAN SAMITI,AMETHI vs. COMMISSIONER OF INCOME TAX (E), LUCKNOW

Brief facts are that the assessee is a society registered with the Registrar of firm’s society and chits under the Societies Registration Act, 1860 vide Registration Certificate No.971/1993-94 dated 01.3.1994 and which was again renewed for further five years w.e.f. 01.03.2019 vide renewal No.213/2019-2020 dated 15.05.2019. The assessee was also registered u/s. 12AA of the Act w.e.f. A.Y.2019-20 vide Registration No.CIT Exemption, Lucknow/12AA/2019- 20/A/10082 dated 29.05.2019.

In the given facts, the assessee moved an application for registration u/s. 80G(5) of the Act dated 8.8.2019, which was rejected by CIT (Exemption), Lucknow ex-parte. As the CIT(Exemption) has not at all deliberated on the reply of the assessee as Shri Brijesh Chandra Singh, Secretary of the society appeared and filed reply. The CIT(Exemption) noted that no evidences like bills, vouchers, details of beneficiaries or its activities were not substantiated. Accordingly, CIT(Exemption) rejected the application by observing in Paras 4 and 5 as under: “4. Therefore, it is evident from the above facts that the applicant has not provided sufficient material to full the requirements as enumerated in Rule 11AA mentioned above. Thus there is no material available on record so as to form any satisfaction regarding the genuineness of the activities carred out if any, by the applicant. It is imperative on the part of the applicant society to provide corroborating evidences that form the satisfaction regarding the genuineness of the activities of the applicant which is mandated by law. 5 In view of the above discussion, it is clear that the applicant has failed to provide the sufficient material to corroborate the genuineness of the activities. Hence the applicant is not entitled for approval u/s 80G of the IT Act 1961 Accordingly the application in from no 10G seeking approval u/s 80G is hereby rejected and approval sought us 80G is further rejected.”