KESHARWANI SHIKSHA SAMITI,JABALPUR vs. COMMISSIONER OF INCOME TAX (EXCEMPTION), BHOPAL

ITA 3/JAB/2025Status: DisposedITAT Jabalpur30 June 20254 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the failure to provide documents was due to the serious illness and subsequent death of the society's president, who possessed the required information. In the interest of justice, the matter was restored to the CIT(E) for a fresh decision.

What were the facts?

The assessee, Kesharwani Shiksha Samiti, applied for registration under Section 12AB. The CIT(E) sought extensive documentation, and while the assessee provided some response, crucial information was missing. The CIT(E) rejected the application and cancelled provisional registration.

What were the issues?

Whether the CIT(E) erred in rejecting the registration application without granting sufficient opportunity, especially considering unforeseen circumstances preventing document submission.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(iii),Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH “DB”, JABALPUR

Before: SHRI KUL BHARAT & SHRI, NIKHIL CHOUDHARY

PER NIKHIL CHOUDHARY, ACCOUNTANT MEMBER.: This is an appeal filed by the assessee against the orders of the learned Commissioner Income Tax (Exemption), Bhopal [hereinafter referred as the "Ld.CIT(E)"], rejecting the application of the assessee in Form No. 10AD for registration u/s 12A(1)(ac)(iii) of the Act. The grounds of appeal are as under:

1.

"On the facts and in the circumstances in the case and in law, Learned CIT(Exemption) have erred in not granting the registration u/s 12AB of IT Act 1961, not gave further opportunity of being heard/compliance, by rejecting the application f

The order continues below.

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