DIGNITY EDUCATION SOCIETY,RAIPUR vs. COMMISSIONER OF INCOME TAX(EXEMPTION), BHOPAL

ITA 31/RPR/2019Status: DisposedITAT Raipur09 June 2022AY 2018-199 pages
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What did the Tribunal hold?

The Tribunal held that since the assessee already had registration under Section 12AA, which had not been revoked, and considering previous judicial precedents, the denial of 80G approval solely on the grounds of surplus income and minor procedural issues was not justified. The Tribunal set aside the order of the CIT(E).

What were the facts?

The assessee, Dignity Education Society, applied for exemption under Section 80G of the Income Tax Act. The CIT(E) denied the approval, citing that the society was primarily engaged in educational activities, charged substantial fees, generated significant surplus income, and had discrepancies like no visible signboard and an inability to produce audited accounts for the relevant year.

What were the issues?

Whether the denial of 80G approval is justified when the assessee holds a valid 12AA registration and the reasons for denial are primarily surplus income and minor procedural lapses.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12AA

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Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI RAVISH SOOD & SHRI RATHOD KAMLESH JAYANTBHAI

For Appellant: Shri R. B. Doshi
For Respondent: Shri P. K. Mishra
Hearing: 07.06.2022Pronounced: 09.06.2022

PER RATHOD KAMLESH JAYANTBHAI, AM: This appeal is filed by the assessee aggrieved from the order of the Commissioner of Income Tax (Exemption), Bhopal [ Here in after referred as Ld. CIT(E)] for the assessment year 2018-19 dated 26.12.2018 denying exemption under sectin 80G of the Income Tax Act, 1961 [ here in after referred to as “Act” ] .

2.

The only issue assailed by the assessee in this appeal is on account of an order passed by

The order continues below.

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