CHILD EDUCATION AND VISION FOUNDATION,MUMBAI CITY vs. CIT EXEMPTION, PUNE

Assessee submitted its reply on 21/9/2023 by furnishing a general note on activities such as it provides scholarship, prizes and promotion for getting higher education etc and it also helps the poor students by providing financial assistance for purchase of books, stationery, school uniform etc. For showing the activities certain photographs were uploaded.

Based on these evidences, the learned CIT reached at a conclusion that assessee did not furnish note on activities giving details of activities actually carried out by assessee, the details are general note without activity wise details. With respect to the documentary evidence, he held that photographs do not support the assessee's contention and

Thus the CIT was of the view that he is not satisfied about the genuineness of the activities of the assessee in absence of proper evidence and he rejected application of the assessee for granting registration and the provisional registration granted to the trust on 31/3/2022 under section 12 AB read with section 12 A (1) (ac) (vi) of the act was cancelled. Thus, this appeal.

The learned authorized representative submitted that the assessee has submitted all the three details required by the learned CIT – A by letter dated 21/9/2023 which is placed at page number 46 of the paper book. He referred to that letter and submitted that the assessee has submitted that it is carrying on educational activity providing scholarship and prizes and promoting the students for getting higher education. With respect to the supporting evidences, he referred to paragraph number 2 of that letter stating that copies of photographs are

The learned departmental representative vehemently supported the order of the learned CIT and submitted that when the required details are not furnished by the assessee in the manner in which it is required, without verifying the genuineness of the activities of the trust, the registration application deserves to be rejected and provisional registration also required to be cancelled.

We have carefully considered the rival contention and perused the order of the learned CIT rejecting the application of the assessee for granting registration under section 12 AB of the act and cancelling the provisional registration granted under that section. We find that the learned CIT asked the assessee to submit what are the object and purpose of the trust, the activities carried on by the trust in conformity with the object of the trust and further to produce the bills and vouchers of expenses incurred by the assessee on the object of the trust. However, assessee submitted certain details as per letter

In the result, ITA number 4038/M/2023 is allowed for statistical purposes.

ITA number 4037/M/2023 is against rejecting the provisional approval under section 80 G of the income tax act 1961.

This appeal is delayed by 46 days. The assessee has filed an application for condonation of delays filing an affidavit. The reason of the delay was that the impugned order of CIT (exemption) was handed over to the concerned person of filing appeal before the tribunal. However as the concerned person was preoccupied, he forgot to file the appeal. On enquiry by the advocate, he informed that the appeal has not been filed. On 4/10/2023 the order was given to the concerned person for filing of the appeal and consequently on 6/10/2023 the grounds were prepared and soon thereafter the appeal was filed. The learned authorized representative submitted that the delay is

We have carefully considered the contentions for condoning the delay of 46 days in filing the appeal, we find that by filing an appeal late, the litigant does not derive any benefit but contrary to that, it hampers his legal right. In the present case, the delay is due to oversight, without any mala fide, therefore same is condoned.

Assessee preferred an application for recognition under section 80 G (5) of the act which is rejected by CIT exemption, Pune vide order dated 26/7/2023 for the reason that as per letter dated 12/7/2023 the assessee was intimated the discrepancies that (1) it did not contain the same certified copy of the trust deed to show the nature of objects whether they are eligible for recognition under section 80 G and are in line with the objects of the trust, (2) application is not accompanied with notes on activities giving details of activities actually carried out, (3) application is not accompanied by certified copies of annual accounts relating to earlier three years which were not supplied by the assessee incompleteness along with the annexures and schedules to the accounts. The notice was served to the assessee through e-portal and email however no explanation was furnished. Therefore, the application for recognition under section 80 G (5) of the act was rejected. In the order, the learned CIT also

As the assessee is aggrieved with the above order, preferred this appeal. The learned authorized representative vehemently stated that assessee was already granted provisional approval earlier. He further stated that his application is in time relying on the order of the coordinate bench in ITA number 728/S RT/2023 and 732/SRT/2023 dated 9/1/2024. He referred to paragraph number 13-16 of that decision. He submits that the assessee has filed an application on 15/2/2023 and the show cause notice was issued on 20/05/2023 granting time up to 5/6/2023. This was replied by the assessee on 23/5/2023. Therefore assessee complied with the same and further show cause notice was not noticed by the assessee.

The learned departmental representative vehemently supported the order of the learned CIT in rejecting the application under section 80 G (5).

We have carefully considered the rival contention and perused the order of the learned CIT exemption. We find that when the learned CIT has already cancelled the registration provisionally granted to the assessee and rejected the application of the assessee for registration under section 12 AB of the act on 26/7/2023, against which assessee has filed appeal, which has been restored by us back to the file of the learned CIT with direction to the assessee, naturally the recognition under section 80 G

In the result ITA number 4037/M/2023 is allowed for statistical purposes