SRI SRI SITARAMJI BHAWAN (ESTATE),KOLKATA vs. CIT(E), KOLKATA, KOLKATA

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ITA 2455/KOL/2017Status: DisposedITAT Kolkata31 July 20182 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee's representative had not withdrawn the registration application. Therefore, the assessee deserved another opportunity to have its application adjudicated on merit.

What were the facts?

The assessee, a trust established in 1966, applied for registration under Section 12AA. The CIT(E) rejected the application, stating the assessee had agreed to withdraw it due to non-compliance. However, the assessee's representative denied withdrawing the application.

What were the issues?

Whether the CIT(E) was correct in rejecting the registration application as withdrawn without proper evidence of withdrawal. The genuineness of the assessee's activities was also implicitly an issue.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “B” KOLKATA

Before: Shri S.S.Godara & Shri, M. Balaganesh

Shri V.N. Purohit, FCA अपीलाथ� क� ओर से/By Appellant Shri S. Dasgupta, Addl. CIT-DR ��यथ� क� ओर से/By Respondent 23-07-2018 सुनवाई क� तार�ख/Date of Hearing 31-07-2018 घोषणा क� तार�ख/Date of Pronouncement आदेश /O R D E R PER S.S.Godara, Judicial Member:- This assessee’s appeal arises against Commissioner of Income Tax (Exemptions), Kolkata’s order dated 17.10.2017 involving proceedings 12AA of the Income Tax Act, 1961; in short ‘the Act’. Heard both the parties. Case file perused.

2.

This assessee came into existence as a trust on 21.08.1966 vide its corresponding trust deed. It sought for section 12AA registration vide application submitted Form 10A dated 19.04.2017. This followed that the relevant enquiries at the CIT(E)’s end. The assessee filed all details of its donation received which were treated as corpus donation, balance-sheet along with income and expenditure account as well as the other documents sought therein. Learned CIT(E) lastly concluded in his order under challenge Sri Sri Sitaramji Bhawan (Estate) Vs. CIT(E), Kolkata Page 2 that the assessee had agreed for withdrawing its registration application on account of non compliance of the earlier directions seeking to treat its activities to be non genuine. He has therefore rejected assessee’s registration application in limine as withdrawn. This leaves the assessee agreed.

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