SHREE DEWAN SHIKSHA SAMITI,JIND vs. CIT(E), CHANDIGARH

PDF

ITA 8406/DEL/2019Status: DisposedITAT Delhi30 April 2024Bench: us. Considering the fact that the assessee has been continuously absent, we find it appropriate to hear the Ld. Departmental Representative and decide the Appeal on verifying the material available on record.9 pages

AI SummaryDismissed

Facts

The assessee, Shree Dewan Shiksha Samiti, appealed the CIT(E)'s rejection of its application for 80G registration. The CIT(E) cited multiple reasons, including discrepancies in land ownership/lease versus building construction, continuous surplus and increase in fixed assets, unexplained cash deposits during demonetization, high fee structure along with significant donations, and the assessee's failure to provide requested documents and clarifications regarding various financial aspects and activities.

Held

The Income Tax Appellate Tribunal upheld the CIT(E)'s decision, finding that the assessee failed to satisfy the requirements for 80G approval under the Income Tax Act and Rule 11AA. The Tribunal noted that no material or submission was brought forth to contradict the CIT(E)'s findings, and the assessee's activities were not in line with its stated aims and objects, despite having 12AA registration.

Key Issues

Rejection of application for 80G registration due to lack of justification for activities, non-compliance with information requests, and discrepancies in financial reporting including fixed assets and cash deposits.

Sections Cited

Section 80G of the Income Tax Act, 1961, Section 12AA of the Income Tax Act, 1961, Rule 11AA of the Income Tax Rules, 1962

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH’ G’: NEW DELHI

Hearing: 30/04/2024Pronounced: 30/04/2024

per society's Memorandum of Association, based on which the

applicant was granted 12AA registration. The Ld. CIT(A) done

thorough examination and found that the appellant has completely

failed to satisfy the requirements for approval under section 80G of

the Act which have been provided under Rule 11AA of the Income

Tax Rules, 1962. There is no material brought or submission made

brought before us to contradict the findings and conclusion of the

Ld. CIT(E), therefore, we find no reason to interfere with the

impugned order of the Ld. CIT(E), accordingly, we find no merit in

the Grounds of Appeal of the assessee.

In the result, the Appeal filed by the assessee is dismissed.

Order pronounced in open Court on 30th April, 2024

Sd/- Sd/- (S. RIFAUR RAHMAN (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 30/04/2024 R.N, Sr.ps

9 ITA No. 8406/Del/2019 Shree Dwean Shiksha Samiti Vs. CIT(E)