ANTARMAN PARIWAR SOCIETY,DEHRADUN V. CIT EXEMPTION, LUCKNOW, CIT EXEMPTION, LUCKNOW

ITA 114/LKW/2025

AI Insights

The case involves Antarman Pariwar Society, which filed appeals against the orders of the CIT (Exemptions), Lucknow, concerning the rejection of their applications for registration under sections 12AB and 80G(5) of the Income Tax Act, 1961. The tribunal found that the CIT (Exemptions) had not given due consideration to the submissions made by the assessee nor provided a reasonable opportunity for them to present their case. Consequently, the tribunal decided to set aside the CIT's orders and remand the matter for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 792658 (ITAT-LUCKNOW)
• Duration Of Justice: 9 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 17-02-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: H. S. USMANI
• Keywords: Set aside
• Section: 12A

Judgement Text

"I.T.A. No.114 & 115/Lkw/2025 Assessment Year:2025-26 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No. 114 & 115/Lkw/2025 Assessment year:2025-26 Antarman Pariwar Society Lane No. 4 H No 35/1 Truner Road, Clement Town, Dehradun-248002 PAN:AANAA5766D Vs. CIT (Exemptions), Lucknow. (Appellant) (Respondent) O R D E R PER ANADEE NATH MISSHRA, A.M. (A) These two appeals have been filed by the assessee, against the impugned orders each dated 31/12/2024 passed by learned CIT (Exemptions), Lucknow u/s 12AB(1)(b)(ii)(B) and under section 80G(5) of the Income Tax Act, 1961 (“the Act” for short). (B) The facts of the case, in brief, are that the assessee submitted an application in Form No. 10AB under sub-clause (iii) of clause (ac) of sub- section (1) of section 12A of the Act on 26/06/2024 seeking registration under section 12AB of the Act. The assessee was granted provisional Appellant by None Respondent by Shri H. S. Usmani, CIT (D.R.) Printed from counselvise.com I.T.A. No.114 & 115/Lkw/2025 Assessment Year:2025-26 2 registration under section 12A(1)(ac)(vi) of the Act on 14/09/2022. The assessee trust filed application for registration of the trust u/s 12AB of the Act and also moved an application for registration of the trust u/s 80G(5) of the Act on 14/10/2024. The application for registration under section 12AB of the I.T. Act was rejected by learned CIT (Exemptions) without giving due consideration to submissions made by the assessee and without providing reasonable opportunity to the assessee. Being aggrieved, now the assessee is in appeal before the Income Tax Appellate Tribunal. (C) During the course of hearing, none was present on behalf of the assessee. In absence of any representation from assessee’s side, learned D.R. was heard and materials available on records were perused. Learned Departmental Representative relied on the impugned orders of learned CIT (Exemptions) and left the matter to the discretion of the Bench. (D) We have heard learned Departmental Representative and perused the materials on record. On perusal of records, it is found that the assessee’s application for registration under section 12AB of the I.T. Act was rejected by learned CIT (Exemptions) without giving due consideration to submissions of the assessee and without reasonable opportunity to the assessee. In view of the foregoing, both the orders of learned CIT (Exemptions) are set aside and the issues in dispute are restored back to the file of learned CIT (Exemptions) with the direction to pass de novo orders in accordance with law after considering the submissions of the assessee and providing reasonable opportunity to the assessee. Printed from counselvise.com I.T.A. No.114 & 115/Lkw/2025 Assessment Year:2025-26 3 (E) In the result, both the appeals are allowed for statistical purposes. (Order pronounced in the open court on 04/12/2025) Sd/. Sd/. (SUBHASH MALGURIA) (ANADEE NATH MISSHRA) Judicial Member Accountant Member Dated:04/12/2025 *Singh Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., Lucknow Printed from counselvise.com "