M/S. CHITRA LEKHA SHIKSHA SEWA SAMITI,KANPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), LUCKNOW

ITA 159/LKW/2019Status: DisposedITAT Lucknow11 July 2024Bench: SHRI G. D. PADAMAHSHALI (Accountant Member), SHRI SUBHASH MALGURIA (Judicial Member)4 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT remitted the matter back to the CIT (Exemption) for re-adjudication. It directed the CIT (Exemption) to provide the assessee a reasonable opportunity of hearing and allow the submission of all required documents before deciding the application for registration.

What were the facts?

The assessee's application for registration under Section 12A was rejected ex-parte by the CIT (Exemption). The rejection was based on the non-furnishing of books, vouchers, and land ownership documents, and a lack of material to prove the genuineness of the applicant's activities.

What were the issues?

Whether the CIT (Exemption) erred in rejecting the Section 12A registration application ex-parte without affording the assessee an opportunity of being heard, thereby violating principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 12A,Section 12AA(1)(b)(ii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH “A”, LUCKNOW

Before: SHRI G. D. PADAMAHSHALI & SHRI SUBHASH MALGURIAShri Swaran Singh, C.A.

For Appellant: Shri Swaran Singh, C.A
For Respondent: Smt Namita S Pandey, CIT (DR)

PER SUBHASH MALGURIA, J.M.:

This is assessee’s appeal against the order of the ld. CIT (Exemption), Lucknow dated 12.12.2018 passed under section 12AA(1)(b)(ii) of the Income Tax Act, 1961. The assessee has raised the following grounds of appeal:

1.

That the Ld. Commissioner of Income Tax (Exemption), Lucknow, has erred in law and on facts in rejecting the application filed on the prescribed Form 10A under Rule 17A of I.T. Rules, 1962 read with Clause (aa) of Sub Section (1) of Section 12A of the Income Tax Act, 1961 dated 19.06.2018 for registration of a society under Section 12A of the Income Tax Act, 1961. 2. That the Ld. Commissioner of Income Tax (Exemption), Lucknow, has erred in law and on facts in passing an Ex- parte order dated 12.12.

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 12A

All 6,064 judgments and leading authorities on Section 12A →

Recent GST High Court judgments

Search GST case law →