GRAMEEN VIKAS SANSTHAN,MAHARAJGANJ V. CIT EXEMPTION, LUCKNOW

ITA 166/ALLD/2024

AI Insights

The case involves Grameen Vikas Sansthan, a trust, which filed an application for registration under section 12AB of the Income Tax Act, 1961. The CIT (Exemptions), Lucknow, rejected this application due to the absence of documentary evidence proving the genuineness and commencement of the trust's charitable activities. The tribunal found that the CIT (Exemptions) had not provided a reasonable opportunity for the assessee to respond to the clarifications sought, leading to the decision to set aside the CIT's order and remand the matter for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 792914 (ITAT-ALLAHABAD)
• Duration Of Justice: 10 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2024-2025
• Appeal Filed On: 20-11-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: REVENUE; A.K. SINGH
• Assessee Lawyers: N.C.AGRAWAL
• Keywords: Set aside
• Section: 12A

Judgement Text

"I.T.A. No.166/Alld/2024 Assessment Year:2024-25 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.166/Alld/2024 Assessment year:2024-25 Grameen Vikas Sansthan Vill & Post – Gerema, Tehsil – Nichalaul, Maharajganj-273 153 PAN:AABAG6378D Vs. CIT (Exemptions), Lucknow. (Appellant) (Respondent) O R D E R PER ANADEE NATH MISSHRA, A.M. (A) This appeal vide I.T.A. No.166/Alld/2024 has been filed by the assessee, against the impugned order dated 27/09/2024 passed by learned CIT (Exemptions), Lucknow u/s 12AB((1)(b)(ii)(B) of the Income Tax Act, 1961 (“the Act” for short). Appellant by Shri N. C. Agrawal, C.A. Respondent by Shri A. K. Singh, Sr. D.R. Printed from counselvise.com I.T.A. No.166/Alld/2024 Assessment Year:2024-25 2 (B) The facts of the case, in brief, are that the assessee trust filed application for registration of the trust u/s 12AB of the Act on 29/03/2024 in Form No. 10AB under Rule 17A of the I.T. Rules, 1962. The learned CIT (Exemptions) issued letters to the assessee calling for certain clarifications to verify the genuineness of the activities, as per object of the trust deed as well as charitable nature and commencement of the activities. In response to the said letter, no response was received by the learned CIT (Exemptions) from the assessee’s side. The learned CIT (Exemptions) rejected the application of the assessee for registration u/s 12A of the Act on the ground that the assessee has failed to file documentary evidences to enable him to satisfy himself about the genuineness & commencement of its charitable activities. (C) At the time of hearing before us, the learned Authorized Representative of the assessee submitted that the learned CIT (Exemptions) rejected the assessee’s application u/s 12A without providing reasonable opportunity for providing the details called for by the learned CIT (Exemptions). He further submitted that the matters in dispute in this appeal in respect of assessee’s applications u/s 12A should be restored back to the file of the learned CIT (Exemptions) with the direction to pass de novo order in accordance with law after providing reasonable opportunity to the assessee. The learned Departmental Representative for Revenue expressed no objection to this. In view of the foregoing and in the specific facts and circumstances of the present appeals before us; we set aside the impugned order of learned CIT (Exemptions) and restore the matter regarding the assessee’s applications u/s 12A/12AA of the Act; back to his file with the direction to consider the application of the assessee for Printed from counselvise.com I.T.A. No.166/Alld/2024 Assessment Year:2024-25 3 registration u/s 12A/12AA of the Act afresh, and to pass de novo order after giving reasonable opportunity to the assessee. (D) In the result, the appeal of the assessee stands allowed for statistical purposes. (Order pronounced in the open court on 22/09/2025) Sd/. Sd/. (SUBHASH MALGURIA) (ANADEE NATH MISSHRA) Judicial Member Accountant Member Dated:22/09/2025 *Singh Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., Allahabad Printed from counselvise.com "