GYAN JYOTI VIDHARTHI KALYAN SANSTHAN,CHOMU vs. CIT(E), JAIPUR

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ITA 284/JPR/2023Status: DisposedITAT Jaipur12 July 2023AY 2023-24Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)4 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the orders of the CIT(E) as the assessee failed to provide any controverting documents or submissions. Consequently, both appeals filed by the assessee were dismissed.

What were the facts?

The assessee filed applications for exemption under Section 80G and registration under Section 12AB of the Income Tax Act. The CIT(E) rejected both applications. The assessee did not appear before the ITAT nor filed any written submissions to contest the CIT(E)'s orders.

What were the issues?

Whether the CIT(E) was justified in rejecting the applications for 80G exemption and 12AB registration due to non-compliance and lack of genuineness of activities. Whether the assessee's failure to appear and submit evidence warrants dismissal of appeals.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES, ‘’B” JAIPUR

Pronounced: 12/07/2023

ORDER PER BENCH: Both these appeals have been filed by the assessee against two different orders of the ld. CIT(E), Jaipur dated 25-02-2023 seeking exemption u/s 80G and seeking Registration u/s 12AB of the Income Tax Act, 1961 for which the assessee has filed the following grounds of appeal relating to respective appeals (supra). – U/S

1.

80. G ‘’1. Under the facts and circumstances of te case, the ld. CIT(E) has erred in passing order dated 25-02-2023 rejecting the application u/s 80G of the Act. – U/S 12AB ‘’1. Under the facts and circumstances of the case, the ld. CIT(E) has erred in passing order dated 25-02-2023 rejecting the application for registration u/s 12AB of the Act.

2.1 None appeared on behalf of the assessee nor any written submission was filed by the assessee to controvert the findings of the ld. CIT(E) when the case of the assessee was called out for hearing in respect of both the appeals. 2.2 On the other hand, the ld. DR supported the orders of the ld. CIT(E) relating to both the appeals i.e. u/s 80G and u/s 12AB of the Act. 2.3 The Bench has heard the ld. DR in respect of the above appeals of the assessee who during the course of hearing supported the order of the ld. CIT(E) whereas no written submission as to both the appeals were filed by the assessee to controvert the findings of the ld. CIT(E). The relevant observation of the ld. CIT(E) in respect of each appeals filed by the assessee relating to section 80G and 12AB are exposition as under:- ‘’u/s 80G – ‘’1. The applicant filed online application on 24-09- 2022 in Form No. 10AB for seeking exemption u/s 80G of the Income Tax Act, 1961.

2.

As per rule 11AA of the Income Tax Rules, 1962, the registration u/s 12A/12AA or notification u/s 10(23C) is a precondition for granting approval u/s 80G of the I.T. Act, 1961. Vide this office order No. ITBA/EXM/F/EXM45/2022- 3 Gyan Jyoti Vidharthi Kalyan Sansthan VS CIT (E), Jaipur 23/1050131139(1) dated 25-02-2023 the applicant society/trust/samiti has been denied registration u/s 12AB. Therefore, it is not eligible for exemption u/s 80G of the I.T. Act, 1961.

3.

In view of above discussion, the application in Form No. 10AB seeking exemption u/s 80G is rejected. The applicant is, however, at liberty to apply afresh after completing the requisite details.’’ ‘’u/s 12AB – 4.1……..However, the applicant has failed to comply with the letters, despite being given three opportunities details of which given para -1. In the absence of such documents, it could not be determined whether the applicant is genuinely carrying out charitable activity as per its objects. Therefore, assessee claim of registration u/s 12AB is also liable to be rejected on ground of not proving its genuineness of activity. 5.1 In view of above discussion, assessee’s claim of registration section 12AB is liable to be rejected and thus being rejected on following grounds:- - Incomplete form 10AB - Non registration with RPT Act, 1959 - Genuineness of Activities.’’ The Bench noted that there was no controverting documents/ submissions advanced by the assessee relating to both the appeals (supra). Hence, in view of the materials available on record including the orders of the ld. CIT(A), the Bench has no other option except to confirm the orders of the ld. CIT(E) [supra). Thus both the appeals filed by the assessee are dismissed.

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