GHAZIABAD CHRISTIAN SOCIETY,GHAZIABAD vs. CIT (EXEMPTIONS), LUCKNOW
What did the Tribunal hold?
The Tribunal set aside the CIT(Exemptions)'s order and restored the issue back to the CIT(Exemptions). The assessee was directed to produce all requested books, vouchers, and documents to prove the genuineness of its activities.
What were the facts?
The assessee's application for registration under Section 12A(a) was rejected by the CIT(Exemptions) because it failed to produce its books of accounts and vouchers. The CIT(Exemptions) needed these documents to verify the genuineness of the society's activities.
What were the issues?
Whether the CIT(Exemptions) was justified in rejecting the registration application solely on the non-production of books and vouchers, and whether the assessee should be given another opportunity to produce the required documents.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCHES ‘B’ DELHI
Before: SHRI P.K.BANSAL & SH. AMIT SHUKLA
PER P.K.BANSAL, VICE PRESIDENT This appeal filed by the assessee against the order dated 11.01.2016 of the CIT(Exemptions), Lucknow. The CIT(Exemptions) has rejected the application of the assessee seeking registration u/s 12A(a) of the Income Tax Act, 1961.
After hearing the rival submissions and going through the order of the CIT(Exemptions), we noted that the CIT(Exemptions) has rejected the application of the assessee as the assessee could not produce the books of accounts and vouchers. In the absence of the production of the books and vouchers, the CIT(Exemptions) was not in a position to look into the genuineness of the activities carried out by the assessee’s society. In our view, for granting the registration u/s 12A(a), it is necessary by the CIT(Exemptions) be satisfied about the genuineness of the activities and the object of the assessee’s society for ascertaining the genuineness of the activities carried out by the assessee. The CIT(Exemptions) is within his power to call for the books of accounts as well as the vouchers. We, therefore, in the interest of justice and fair play to both the parties, set aside the order of the CIT(Exemptions) and restore the issue to the CIT(Exemptions). The assessee is directed to produce all the books of accounts, the vouchers and the documents whatever are desired by the CIT(Exemptions) for the purpose of proving the genuineness of the activities carried out by the assessee’s society. The CIT(Exemptions) is also directed to look into the books of accounts and the vouchers and give a concrete finding in case he rejects the application of the assessee by way of passing a speaking order. How the activities carried out by the assessee’s society are not genuine and not in accordance with the objects of the society. Thus, the appeal of the assessee is statistically allowed.
In the result, the appeal filed by the assessee is statistically allowed.
The order is pronounced in the open court on 21 September, 2017.
More judgments on Section 12A(a)
- Ramkrishna Bajaj Charitable Trust, Mumbai vs Deputy Commissioner of Income-Tax, Circle…ITA 66/MUM/2026[2016-17]Status: Disposed29 Sept 2026AY 2016-17
- Thiaga Sastha Trust, Chennai vs CIT(Exemption), ChennaiITA 3391/CHNY/2025[-]Status: Disposed4 May 2026
- Vatva Industries Association Charitable… vs I.T.O. Ward 2 Exemption, AhmedabadITA 760/AHD/2025[2020-21]Status: Disposed25 Feb 2026AY 2020-21
- Virudhunagar Hindu Tholan, Virudhunagar vs CIT Exemptions, ChennaiITA 67/CHNY/2025[-]Status: Disposed26 Sept 2025
- Virudhunagar Hindu Tholan, Virudhunagar vs CIT, Exemptions, ChennaiITA 1943/CHNY/2025[-]Status: Disposed26 Sept 2025
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