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आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ िनधा"रण वष" / Assessment Year : 2023-24 The Ambala Board of Education बनाम The CIT(Exemptions), C/o Shri Tejmohan Singh, Advocate Chandigarh # 527, Sector 10D, Chandigarh "ायी लेखा सं./PAN NO: AABAT0668H अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Tejmohan Singh, Advocate राज" की ओर से/ Revenue by : Smt. Kusum Bansal, CIT, DR सुनवाई की तारीख/Date of Hearing : 20/06/2024 उदघोषणा की तारीख/Date of Pronouncement : 27/06/2024 आदेश/Order PER PARESH M. JOSHI, J.M. :
This is an appeal filed by the Assessee under section 253 of the Income Tax Act, 1961 who is aggrieved by order of CIT(Exemptions) Chandigarh bearing No. ITBA/EXM/EXM45/2023-2024/1054593452(1) DT. 26/07/2023 which is hereinafter referred to as “impugned order” for the sake of brevity. Factual Matrix 2. An application for registration under section 12A(1)(ac)(iii) of the Income Tax Act, 1961 was filed by the assessee on 14/02/2023.
That the assessee had furnished following documents alongwith Form 10AB which is a statutory form required to be filled in: i) Trust Deed ii) Certificate of registration of societies 4. That upon scrutiny of above, it was found by CIT(E) that the documents provided by assessee are not sufficient for assessing the genuineness of the activities of the trust. That it could not be verified from the available documents whether the applicant is complying the objects mentioned in the trust deed or not.
Therefore, in order to examine and verify the objects of the trust or the institution, the genuineness of its activities and compliance with such requirements of any other law for the time being in force as are material for the purpose of achieving its objects, a questionnaire was issued electronically on 24.04.2023 requesting the applicant to furnish the following documents/details online through e-proceedings on e-filling portal along with the supporting documents/evidence, point wise in the sequence by 09.05.2023:-
Whether the trust/society/company has been granted provisional registration u/s 12AB? If yes, please furnish the self-certified copy of the Form 10AC issued by CPC, Bangalore.
Please specify the date of commencement of activities and furnish documentary evidence(s) to prove beyond doubt that the activities as mentioned in the MoA/trust deed/registration certificate under Societies Registration Act had actually commenced on the above mentioned date along-with the bank(s) statements to substantiate your claim. 3. Provide documentary evidences e.g. Photos, vouchers, bills of the expenses etc. of charitable or religious activities carried out in the last one year, towards fulfillment of aims and objects mentioned in the MoA/Trust deed. Also furnish the legible copy of bank statements of last one year and corroborate the above said expenses highlighting the same in the bank statements. 4. Whether the application in Form 10AB has filed within six months from the commencement of activities or within the extended time limit provided vide CBDT instruction/circular/notification, if any? 5. Please furnish the self-certified copy of MoA/Trust Deed i.e. document creating or establishing the applicant. Also furnish the proofs of the identities of the main / managing trustees/ directors/ president/ secretary of the institution.
Please furnish a self-certified copy of registration with