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Income Tax Appellate Tribunal, NAGPUR BENCH : : NAGPUR
Before: SHRI S.S.GODARA & DR. DIPAK P. RIPOTE
Assessee by None Revenue by Shri Kailash Kanojiya – Sr.DR Date of hearing 25/08/2023 Date of pronouncement 31/08/2023 आदेश/ ORDER
PER DR. DIPAK P. RIPOTE, AM:
This appeal filed by the Assessee i.e. Swargiya Shri Maniklalji Harkut Edcation adn Welfare Society, Nagpur is directed against the order of ld.Commissioner of Income Tax(Exemption), Pune under section 12AA(1)(b)(ii) of the Swargiya Shri Maniklalji Harkut Edcation adn Welfare Society [A] Income Tax Act, 1961 dated 31.08.2019. The assessee has raised the following grounds of appeal : “1. Whether on the facts and circumstances of the case the CIT(Exemptions), Pune was justified in rejection of application of registration of trust u/s 12AA(1)(b)(ii) of the Income Tax Act, 1961.
2. The Appellant craves leave to add or alter any other ground that may be taken at the time of hearing.”
The appeal came up hearing on 28th Aug, 2023. At the 2. time of hearing, no one appeared on behalf of the assessee.
Brief facts of the case : 3. The Assessee is a Trust registered under BPT Act, 1950 vide registration number F-3328(AMRAVATI) dated 22.07.1993. The assessee trust applied for 12AA(1)(b)(ii) of the Income Tax Act, 1961.
On perusal of the trust documents, charitable activities carried out and utilization of funds towards the charitable activities the ld.CIT(E) held as under : “7. In view of the above, the applicant trust has not furnished requisite details on the ITBA portal or complied with the notice issued on 09/03/2019 to process the application for granting registration u/s 12AA of the Act. Therefore, I am not satisfied about the charitable nature of objects as well as the Swargiya Shri Maniklalji Harkut Edcation adn Welfare Society [A]
genuineness of activities of the trust / institution and therefore, the request for grant of registration u/s 12AA of the Income-tax Act, 1961 cannot be accepted.”
The ld.DR relied on the order of the ld.CIT(E).
Findings and Analysis : 6. We have heard ld.DR for the Revenue and perused the records. It is observed that ld.CIT(E) has rejected assessee’s application on the ground that no credible evidence regarding activities carried out by assessee has been filed, therefore, ld.CIT(E) stated that he was unable to draw any satisfactory conclusion about genuineness of the activities. However, the ld.CIT(E) has neither discussed about the objects of the Trust nor nature of activities carried out by the Assessee. In these facts and circumstances of the case, we set-aside the order of the ld.CIT(Exemption) to the ld.CIT(Exemption) for denovo adjudication. The ld.CIT(Exemption) shall discuss objects of the assessee, activities of the assessee trust and give categorical findings whether they are charitable or not! The ld.CIT(Exemption) shall provide opportunity to the assessee before passing the order. Accordingly, grounds of appeal raised by the assessee are allowed for statistical purpose. Swargiya Shri Maniklalji Harkut Edcation adn Welfare Society [A]
In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open Court on 31st August, 2023.