SWARGIYA SHRI MANIKLALJI HARKUT EDUCATION ADN WELFARE SOCIETY,AMRAVATI vs. COMISSIONR OF INCOME TAX(EXEMPTION ), PUNE

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:

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.

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.”

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]