Shiksha Prasarak Samiti, Sendhwa V. The CIT (E),Bhopal, Bhopal

ITA 102/Ind/2023

AI Insights

The case involves Shiksha Prasarak Samiti, an educational organization, which appealed against the decision of the CIT (Exemption), Bhopal, rejecting their application for registration under section 80G(5) of the Income-tax Act, 1961. The rejection was initially due to the non-submission of a registration certificate under sections 12A/12AA/12AB, which is a prerequisite for 80G(5) registration. However, the appellant provided evidence of their registration under these sections, which was acknowledged by the Revenue's representative during the proceedings. Consequently, the Tribunal decided to set aside the CIT (E)'s order and remand the case for a decision on the merits of the application.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 130987 (ITAT-INDORE)
• Duration Of Justice: 2 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-06-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 22-05-2023
• Assessment Year: misc
• Appeal Filed On: 26-03-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PANKAJ SHAHAND SOMYA BUMB
• Section: 12AA

Judgement Text

Page 1 of 8 आयकर अपीलȣय अͬधकरण,इंदौर Ûयायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No. 102/Ind/2023 Shiksha Prasarak Samiti, Niwali Road, Sendhwa (M.P.) बनाम/ Vs. CIT, (Exemption), Bhopal. (Appellant / Assessee) (Respondent / Revenue) PAN: AAGAS3296M Assessee by Shri Pankaj Shahand Shri Somya Bumb, CA Revenue by Shri P.K. Mishra, CIT DR Date of Hearing 23.05.2023 Date of Pronouncement 21.06.2023 आदेश/ O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by order dated 15.02.2023 passed by learned Commissioner of Income-Tax (Exemption), Bhopal [“Ld. CIT(E)”] by which the assessee’s application for grant of registration u/s 80G(5) of Income-tax Act, 1961 [“the act”] has been rejected, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36). 2. Heard the learned Representatives of both sides at length and case- records perused. 3. Briefly stated the facts leading to the present appeal are such that the assessee filed an application No. CIT(Exemption),Bhopal/2022- Shiksha Prasarak Samiti, Sendhwa ITA No.102/Ind/2023 Page 2 of 8 23/12AA/10722 in Form No.10AD to Ld. CIT(E) seeking registration u/s 80G(5). Ld. CIT(E) decided the same vide order dated 15.02.2023 whereby the assessee’s application has been rejected summarily without any decision on merit for the reason that the assessee has not submitted registration- certificate u/s 12A/12AA/12AB which is a pre-requisite for grant of registration u/s 80G(5). Aggrieved, the assessee has filed this appeal. 4. Ld. AR placed on record the copy of latest order dated 24.09.2021, passed by PCIT/CIT by which registration has been granted to assessee from A.Y. 2022-23 to A.Y. 2026-27 under the latest operative provisions of section 12A/12AA/12AB of the act. Ld. AR also filed a copy of earlier order dated 14.08.2015 passed by CIT(E) by which registration was granted to assessee from 01.04.2014 under then operative provisions of section 12AA of the act. Copies of these orders are scanned below for a ready reference:- Shiksha Prasarak Samiti, Sendhwa ITA No.102/Ind/2023 Page 3 of 8 Shiksha Prasarak Samiti, Sendhwa ITA No.102/Ind/2023 Page 4 of 8 Shiksha Prasarak Samiti, Sendhwa ITA No.102/Ind/2023 Page 5 of 8 Shiksha Prasarak Samiti, Sendhwa ITA No.102/Ind/2023 Page 6 of 8 Shiksha Prasarak Samiti, Sendhwa ITA No.102/Ind/2023 Page 7 of 8 5. Ld. AR prayed that since the registration of assessee u/s 12A/12AA/12AB was and is in force, the impugned order passed by the Shiksha Prasarak Samiti, Sendhwa ITA No.102/Ind/2023 Page 8 of 8 CIT(E) rejecting assessee’s application for grant of registration u/s 80G(5) should be set-aside with a direction to reconsider the application of assessee on merit. 6. Ld. DR representing the Revenue fairly agreed to the prayer of assessee. 7. In view of above submissions of parties, we are inclined to set aside the impugned order passed by the CIT(E) and remand this case back to CIT (E) for re-consideration of assessee’s application on merit in accordance with law. Ordered accordingly. 8. Resultantly, this appeal of assessee is allowed in terms indicated above. Order pronounced in the open court on 21/06/2023. Sd/- Sd/- VIJAY PAL RAO B.M.BIYANI JUDICIAL MEMBER ACCOUNTANT MEMBER Indore Ǒदनांक /Dated :21.06.2023 CPU/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Assistant Registrar Income Tax Appellate Tribunal Indore Bench, Indore