GAYATRI PARIVAR TRUST,BHATAPARA vs. COMMISSIONER OF INCOME TAX(EXEMPTION), BHOPAL

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ITA 220/RPR/2019Status: DisposedITAT Raipur12 December 2022AY 2019-203 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(E) and remanded the matter back for denovo adjudication. The assessee was directed to provide all necessary details to the CIT(E).

What were the facts?

The assessee, Gayatri Parivar Trust, applied for registration under Section 12AA of the Income Tax Act. The Commissioner of Income Tax (Exemption) rejected the application, stating that the required documents were not provided by the assessee.

What were the issues?

Whether the Commissioner erred in rejecting the registration application without granting a proper opportunity to the assessee to furnish required documents.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR

Before: SHRI RAVISH SOOD & DR. DIPAK P. RIPOTE

For Respondent: Shri Debashish Lahiri – CIT(DR)
Hearing: 02/11/2022Pronounced: 12/12/2022

ORDER

PER DR. DIPAK P. RIPOTE, AM:

1.

This appeal filed by the Assessee is directed against the order of ld. Commissioner of Income Tax(Exemption), Bhopal, passed under section 12AA of the Income Tax, 1961 dated 27.09.2019 . The Assessee has raised the following grounds of appeal: “1. That the order of Commissioner of Income(Exemption) dated 27.09.2019 under section 12AA(1)(b)(ii) declining registration u/s 12AA is bad in law as well as on facts.

2. That the Commissioner of Income(Exemption) has grossly erred in Law and on facts in rejecting the grant of registration under section 12AA of the Income Tax Act without granting proper opportunity of being heard.

3. On the facts and circumstances of the case, the appellant society ought to have been granted registration under section 12AA of the Income Tax Act, 1961.

4. That any other relief/deduction which the Hon’ble Tri8bunal may deem fit be granted to the appellant.

5. That the appellant craves, leave to urge, add, amend, alter, enlarge, modify, substitute and delete any of the Ground or Grounds and to adduce fresh evidence at the time of hearing of the appeal.”

2.

We have heard ld.Departmental Representative(ld.DR) of the Revenue. The only issue involved in this case is rejection of application made by assessee trust for registration under section 12AA of the Act. The ld.CIT(E) has rejected the application of the assessee following grounds : “6. The society has not complied to the details as stated in Para- 3 above. In view of the facts & circumstances of the case as mentioned above, and in the absence of verification of its objects and activities, the applicant society is not entitled for registration u/s 12AA of the I.T.Act, 1961.”

3. Thus, the ld.CIT(E) has rejected the application on the ground that the document called for were not filed by the appellant assessee. In these facts and circumstances of the case, we are of the opinion that appellant assessee should be given one more opportunity, therefore, we set-aside the order of ld.CIT(E) under section 12AA of the Act to ld.CIT(E) for denovo adjudication. The appellant assessee shall file all the details before the ld.CIT(E). The ld.CIT(E) shall pass the order after giving opportunity to the assessee. Accordingly, appeal of the assessee is allowed for statistical purpose.

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