AAROGYA JAN KALYAN SAMITI ,DISTT. MANDI, H.P. V. CIT EXEMPTIONS, CHANDIGARH

ITA 441/CHANDI/2024

AI Insights

The case involves two appeals by Aarogya Jan Kalyan Samiti against the orders of the CIT Exemptions, Chandigarh, which had dismissed their applications seeking registration under section 12A(1)(ac)(iii) and section 80G of the Income Tax Act. The Tribunal noted that the CIT Exemptions had rejected the applications due to insufficient factual evidence and lack of requisite submissions from the Assessee. The Tribunal found that the Assessee deserved another opportunity to provide the necessary documentation and set aside the CIT Exemptions' decision, remanding the case for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 107657 (ITAT-CHANDIGARH)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2023-2024
• Laws Referred To: Section 12A(1)(ac)(iii) of the Act, Section 80G
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROHIT SHARMA; VIRTUAL
• Keywords: Set aside
• Section: 12AA; 12A; 80G

Judgement Text

"आयकर अपीलीय अिधकरण,चǷीगढ़ Ɋायपीठ “ए” , चǷीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: VIRTUAL MODE ŵी िवŢम िसंह यादव, लेखा सद˟ एवं ŵी परेश म. जोशी, Ɋाियक सद˟ BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA Nos. 440 & 441/Chd/2024 िनधाŊरण वषŊ / Assessment Years : 2023-24 Aarogya Jan Kalyan Samiti Vill. Chakkar, Balh, Gutkar, Dist: Mandi, Himachal Pradesh- 175021 बनाम The CIT Exemptions Chandigarh ˕ायी लेखा सं./PAN NO: AAOAA5776E अपीलाथŎ/Appellant ŮȑथŎ/Respondent िनधाŊįरती की ओर से/Assessee by : None राजˢ की ओर से/ Revenue by : Shri Rohit Sharma, CIT DR (Virtual) सुनवाई की तारीख/Date of Hearing : 30/01/2025 उदघोषणा की तारीख/Date of Pronouncement : 19/02/2025 आदेश/Order PER VIKRAM SINGH YADAV, A.M. : These are two appeals filed by the Assessee against the order of the Ld. CIT(E), Chandigarh each dt. 22/02/2024 whereby the application seeking registration under section 12A(1)(ac)(iii) of the Act as well as the application seeking Registration under section 80G has been dismissed by the Ld. CIT(E). 2. None has appeared on behalf of the Assessee nor was any adjournment application filed. 3. After hearing the Ld. CIT DR and perusing the material available on the record, it is noted that the application of the assessee filed in Form No. 12AA seeking registration under section 12A(1)(ac)(iii) of the Act was held by the ld CIT(E) as deficient in factual evidence in the absence of requisite submissions filed by the assessee. The Ld. CIT(E) has stated that in absence of required submissions, it is not possible to ascertain that the activities carried out by the applicant are in accordance with its objects and genuine in nature and therefore the application filed by the assesseee seeking registration was 2 rejected. Similarly, the assessee’s application in Form No. 10AB seeking Registration under section 80G(5) was rejected in absence of registration under section 12A of the Act. We find that the ld CIT(E) had issued a notice dated 27/10/2023 and in response, the assessee did file its submissions, however, the submissions so filed were not found fully acceptable/lacking requisite information and without allowing another opportunity, the application of the assessee was rejected. We find that in the facts and circumstances of the case, the assessee, being an NGO operating from Mandi, Himachal Pradesh, deserves one more opportunity to file the necessary information and documentation in support of its application seeking registration under section 12A as well as 80G of the Act. The ld CIT DR didn’t raise any specific objection where the matter is set-aside to the file of the ld CIT(E). The matter is accordingly set aside to the file of the Ld. CIT(E) to decide the same afresh after providing reasonable opportunity to the assessee. 4. In the result, both the above appeals filed by the Assessee are allowed for statistical purposes. (Order pronounced in the open Court on 19/02/2025 ) Sd/- Sd/- परेश म. जोशी िवŢम िसंह यादव (PARESH M. JOSHI) ( VIKRAM SINGH YADAV) Ɋाियक सद˟ / JUDICIAL MEMBER लेखा सद˟/ ACCOUNTANT MEMBER AG आदेश की Ůितिलिप अŤेिषत/ Copy of the order forwarded to : 1. अपीलाथŎ/ The Appellant 2. ŮȑथŎ/ The Respondent 3. आयकर आयुƅ/ CIT 4. िवभागीय Ůितिनिध, आयकर अपीलीय आिधकरण, चǷीगढ़/ DR, ITAT, CHANDIGARH 5. गाडŊ फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar "