REFERENCE HELP FOUNDATION,AGRA vs. CIT EXEMPTION LUCKNOW, LUCKNOW
Facts
The assessee filed appeals against the order of CIT(E) rejecting its application for approval/registration under sections 12AB(1)(ac)(iii) and 80G(5) of the Income Tax Act, 1961. The CIT(E) denied the registration because the assessee failed to provide details and substantiate the genuineness of its activities.
Held
The Tribunal noted that the assessee failed to provide required details and documents to establish the genuineness of its charitable activities. The Tribunal granted one more opportunity to the assessee to present necessary evidence and restored the matter to the CIT(E) for fresh adjudication.
Key Issues
Whether the CIT(E) was justified in rejecting the registration applications for failure to substantiate the genuineness of activities? Whether more opportunities should be granted to the assessee?
Sections Cited
12AB(1)(ac)(iii), 80G(5), Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA BENCH: AGRA
Before: SHRI SUNIL KUMAR SINGH & SHRI MANISH AGARWAL
IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.69/AGR/2025 (ASSESSMENT YEAR-2025-26) ITA No.70/AGR/2025 (ASSESSMENT YEAR-2025-26) CIT(Exemption), Reference Help Foundation, Lucknow. 41 Jaipur House Market, Vs Shahgunj, . Agra-282010, Uttar Pradesh. PAN-AAHCR9732N (Appellant) (Respondent) Assessee by None Department by Shri Shailendra Srivastava, Sr. DR Date of Hearing 19/05/2025 Date of Pronouncement 29/05/2025 O R D E R [ PER MANISH AGARWAL, AM: Both the appeals are filed by the assessee against the order of the ld. Commissioner of Income Tax (Exemption), Lucknow [CIT(E), in short] dated 18.12.2024 rejecting the approval/registration sought u/s 12AB(1)(ac)(iii) and u/s 80G(5) of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’).
2 ITA No.69 & 70 /Agr/2025 Reference Help Foundation vs. CIT(E) 2. From the perusal of both the orders, it is seen that the Ld. CIT(E) has denied the registration u/s 12AB(1)(ac)(iii) and 80G(5) of the Act as the assessee has failed to provide the details as sought for time to time and thus, the Ld. CIT(E) was of the opinion that the assessee has failed to substantiate the genuineness of its activity.
Before us, the Ld. CIT-DR supported the orders of Ld. CIT(E) and requested for the confirmation of the same. 5. We have heard the rival submissions and from the perusal of the orders of Ld. CIT(E), it is seen that the Ld. CIT(E) on various occasions asked the assessee to file the details of bills and vouchers of the expenses incurred on charitable activities to establish the genuineness of its activity being carried out for charitable purposes. However, the assessee has failed to file any such information before the Ld. CIT(E), thus, the CIT(E) has denied the registration u/s 12AB(1)(ac)(iii) of the Act and further rejected the application for registration u/s 80G(5) of the Act. 6. Under these facts and circumstances of the case and in the interest of justice, one more opportunity is granted to assessee and the matter is restored back to the file of Ld. CIT(E) for fresh adjudication on merits in accordance with law after providing reasonable opportunities to the assessee. The Assesse is also directed to file the necessary evidences before the Ld. CIT(E) in order to establish the genuineness of its activity. With these directions both appeals of the assessee are allowed for statistical purposes.
3 ITA No.69 & 70 /Agr/2025 Reference Help Foundation vs. CIT(E)
In the result, both the appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on 29.05.2025.
Sd/- Sd/- (SUNIL KUMAR SINGH) (MANISH AGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 29.05.2025 PK/Sr. Ps Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT
ASSISTANT REGISTRAR
