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Income Tax Appellate Tribunal, INDORE BENCH, INDORE
Before: SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI BHAGIRATH MAL BIYANI
the order of the Commissioner of Income Tax (Exemption), & 141/Ind/2021 [Swami Ambrish Chetanya Sewa Samiti - 2 - Bhopal (‘CIT(E)’ in short) dated 26.02.2021 & 02.03.2021; respectively.
In these cases, the assessee society registered under M. P. Society Registration Act, 1973 on 8th November 2011 under the name of Swami Ambrish Chetanya Sewa Samiti, Vidisha and the same is registered under S.12AA of the Act. The assessee moved an application for grant of exemption under S.80G of the Act. Thereafter, a notice was issued on 19.10.2020. In response to said notice, submissions were filed by the assesse wherein it is noticed by the learned CIT(E) that copies of audited books of account are not legible and on account of abovesaid reason, application for grant of 80G registration was rejected by the learned CIT(E).
Now assessee is before us by way of statutory appeals.
We have gone through the relevant record and heard both the sides. Now assessee has filed legible copy of audited accounts and same are part of the paper book. Since, now before us grievance of learned CIT(E) has been addressed as assessee has filed legible copy of the audited books of accounts.
Therefore, in the interest of justice, we set aside these matters & 141/Ind/2021 [Swami Ambrish Chetanya Sewa Samiti - 3 - back to the file of the learned CIT(E) to grant 80G registration after considering the documents and legible audited books of accounts and thereafter shall grant exemption under S.80G as
per law. Needless to mention here that the assessee shall cooperate with the learned CIT(E) for speedy disposal of its matters.
In the result, both the captioned appeals are allowed for statistical purposes.
This Order pronounced in Open Court on 19 /07/2022
Sd/- Sd/- (BHAGIRATH MAL BIYANI) (MAHAVIR PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Indore: Dated 19 /07/2022 S.K.SINHA आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. राज�व / Revenue 2. आवेदक / Assessee 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त- अपील / CIT (A) 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाइल / Guard file.