Sayama Kelavani Mandal, Anand V. The CIT (Exemption), Ahmedabad

ITA 1166/AHD/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 6356 (ITAT-AHMEDABAD)
• Duration Of Justice: 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-06-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 20-06-2024
• Assessment Year: misc
• Appeal Filed On: 28-05-2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: MEHUL K. PATEL
• Keywords: Set aside
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA RAGHUNATH KAMBLE, JUDICAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 1166/Ahd/2024 (िनधाᭅरण वषᭅ िनधाᭅरण वषᭅ िनधाᭅरण वषᭅ िनधाᭅरण वषᭅ / Assess ment Year : ---- ) Say a ma K el av an i M a nd al At- S a ya ma Tal : Kh a mbh at , An and - 38 81 70, G uj ar at बनाम बनामबनाम बनाम/ V s . Th e CI T (Ex e mp ti on ) Ah me da bad ᭭थायी लेखा सं./जीआइआर सं./P A N / G IR N o . : A A E A S 5 5 0 8 C (Appellant) . . (Respondent) अपीलाथᱮ ओर से /Appellant by : Shri Mehul K. Patel, Advocate ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Dr. Darsi Suman Ratnam, CIT. DR D a t e o f H e a r i n g 21/06/2024 D a t e o f P r o n o u n c e m e n t 25/06/2024 O R D E R PER SHRI NARENDRA PRASAD SINHA, AM: This appeal is filed by the applicant Trust against the order of the Co mmissioner of Inco me Tax ( Exe mption), Ah medabad (in short ‘the CIT( E) ’) dated 19.09.2023 reje cting the application for registration under Section 12A of the Inco me Tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. There was a dela y of 193 da ys in fil ing of this appeal. An affidavit had been filed b y the asses see explaining for the reason of dela y. Considering the reason as explained, the dela y is condoned. ITA No. 1166/Ahd/2024 [Sayama Kelavani. Mandal vs. CIT(E)] - 2 – 3. The application for registration of the trust under Se ction 12A(1)(ac)(iii) of the Act was filed b y the assessee in F or m 10AB on 23.03.2023. The Ld. CI T( E) ob served that the assessee had got provisional approval for the A.Ys. 2021-22 to 2023-24. He further observed that as per provision of Section 12AB of the Act, for granting registration, the Co mmi ssioner had to satisf y hi mself about the genuineness of the activities of the trust and also to verif y that the activities were in consonance with the objects of the trust or institution. The assessee was, therefore, re quested to submit c ertain details/documents vide notice dated 19.07.2023 and 19.08.2023 issued by the Ld . CI T(E), but, there was no response to these notices. Thereafte r, the assessee wa s allowed final opportunity by the ld. CI T(E) vide notice dated 12.09.2023, but, once again, there was no compliance. The Ld. CIT( E) , therefore, re jecte d the application of the trust for registration under Section 12A of the Act and provisional registration was also cancelled. 4. The Ld. AR sub mitted that the CBDT vide Circular No.7/2024 has extended the ti me li mit for making application for registration under Section 12A(1)(ac)(iii) of the Act till 30.06.2024. Ther e fore, the present a ppeal ma y be set a side to the file of the Ld. CI T ( E) for reconsideration of the matter . The Ld. AR sub mitted that the details as calle d for b y the Ld . CI T(E) were not submitted b y the assessee and for this reason the appeal requires to be set aside. ITA No. 1166/Ahd/2024 [Sayama Kelavani. Mandal vs. CIT(E)] - 3 – 5. The Ld. CIT.DR re lied upon the order of the Ld. CI T( E) and submitted that the appeal needs to be dis missed. 6. We have heard t he rival sub missions and perused the relevant materials available on record. It is pertinent to note that the CBDT vide rec ent Circular No. 7/2024, dated 25 t h April, 2024 has allowed another opportunity for making application in Form No.10AB for gran t of registration under Section 12A( 1)(ac)(iii) of the Act b y e xtending the time li mit for filing of such application till 30.06.2024. Theref ore, the assessee has now option of filing new application for registration within the extended time li mi t. The present application was reject ed for the reason that the docu mentar y evidences in respect of genuineness of the activities of the trust and that the activities were in consonance with t he objects of the t rust were not filed before the Ld. CI T(E). For this reason alone the present appeal n eed not be set aside. The as sessee ma y file such evidences or an y other details as called f or b y the Ld. CIT( E) previously, alo ng with the fresh application within the extended ti me li mit of 30 t h June, 2024. The present appeal filed in respect of dis missal of application of the assessee made under Section 12A(1)(ac)(iii) of the Act has to be t aken in consonance with the latest Ci rcular No. 7/2024 issued by the CBDT dated 2 5 t h April, 2024. Since, the ti me li mit for making application is extended till 30.06.2024, we, hereby, grant the libert y to the assessee to make appropriate application within the stipulated time li mit issued b y the CBDT along with the docu ments as called f or earlier b y the Ld. CI T(E) ITA No. 1166/Ahd/2024 [Sayama Kelavani. Mandal vs. CIT(E)] - 4 – and, therefore, th e present appeal is treated as infructuous and dismissed accordingly. 7. In the result, appeal preferred b y th e assessee is dis missed with liberty as me ntioned in Para 6 of the order. This Order pronounced on 25/06/2024 Sd/- Sd/- (SUCHITRA RAGHUNATH KAMBLE) (NARENDRA PRASAD SINHA) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad; Dated 25/06/2024 S. K. SINHA True Copy आदेश कᳱ ᮧितिलिप अᮕेिषत आदेश कᳱ ᮧितिलिप अᮕेिषतआदेश कᳱ ᮧितिलिप अᮕेिषत आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant 2. ᮧ᭜यथᱮ / The Respondent. 3. संबंिधत आयकर आयुᲦ / Concerned CIT 4. आयकर आयुᲦ(अपील) / The CIT(A)- 5. िवभागीय ᮧितिनिध , आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाडᭅ फाईल / Guard file. आदेशानुसार आदेशानुसारआदेशानुसार आदेशानुसार/ BY ORDER, उप उपउप उप/सहायक पंजीकार सहायक पंजीकारसहायक पंजीकार सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद अहमदाबादअहमदाबाद अहमदाबाद / ITAT, Ahmedabad