Jeevan Jyoti Charitable Trust, Allahabad V. Commissioner of Income Tax (E), Lucknow

ITA 171/LKW/2020

AI Insights

The case involves Jeevan Jyoti Charitable Trust appealing against the cancellation of its registration under section 12AA(3) of the Income Tax Act, 1961, by the CIT (Exemptions), Lucknow. The CIT (Exemptions) had cancelled the registration due to reasons not detailed in the provided document. The trust argued that there was a change in the managing committee and that the new members were unaware of the old PAN. They also claimed to have surrendered the old PAN before the CIT's order. However, the tribunal dismissed the appeal solely on the grounds of it being time-barred, without addressing the substantive issues raised by the trust.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113238 (ITAT-LUCKNOW)
• Duration Of Justice: 3 year(s) 2 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-05-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 10-05-2023
• Assessment Year: misc
• Appeal Filed On: 27-02-2020
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Charitable institution
• Section: 12AA

Judgement Text

I.T.A. No.171/Lkw/2020 Assessment year:N.A. 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.171/Lkw/2020 Assessment Year: N.A. Jeevan Jyoti Charitable Trust, HIG-111, ADA Colony, Naini, Allahabad. PAN:AADAJ9602M Vs. CIT (Exemptions), Lucknow. (Appellant) (Respondent) O R D E R PER ANADEE NATH MISSHRA:A.M. (A) The appeal in I.T.A. No.171/Lkw/2020 has been filed by the assessee, against the impugned order dated 08/02/2019 passed by learned CIT (Exemptions), Lucknow u/s 12AA(3) of the IT Act. The grounds of appeal are as under: “1. That the Ld. CIT(E) is not justified in cancelling registration u/s 12AA(3) of the Income Tax Act dated 29.01.1999 by his order dated 29.03.2019. 2. That the Ld. CIT(E) has failed to appreciate that there was a change in Managing Committee of the society and all old member of the Committee had resigned and the new members were not in know of/aware of earlier PAN allowed to the society. Appellants by None Respondent by Shri H. S. Usmani, CIT (D.R.) Date of hearing 11/05/2023 Date of pronouncement 12/05/2023 I.T.A. No.171/Lkw/2020 Assessment year:N.A. 2 3. That the Id. CIT(E) has failed to appreciate that the appellant society had surrendered all old PAN on 15.12.2019 much earlier than the date of passing of order by the CIT(E) cancelling registration of the society. 4. That no proper opportunity as provided by law has been given to the appellant society to present the case before cancelling the registration u/s 12AA of the Income Tax Act, 1961.” (B) In this case, vide impugned order dated 08/02/2019, the learned CIT (Exemptions) cancelled the assessee’s registration u/s 12AA(3) of the Income Tax Act, 1961 (“IT Act” for short). The present appeal has been filed against the aforesaid impugned order dated 08/02/2019 of learned CIT (Exemptions). (B.1) Perusal of the record shows that the appeal has been filed by the assessee beyond the time limit prescribed u/s 253(3) of the IT Act and is time barred by 311 days. (B.2) Perusal of the records also shows that the assessee has not filed any application requesting for condonation of delay. (B.2.1) In view of the foregoing, we hold that this appeal of the assessee is barred by limitation. Accordingly, this appeal is dismissed in limine for being barred by limitation. (C) In the result, the appeal of the assessee stands dismissed. (Order pronounced in the open court on 12/05/2023) Sd/. Sd/. (SUDHANSHU SRIVASTAVA) (ANADEE NATH MISSHRA) Judicial Member Accountant Member Dated:12/05/2023 *Singh I.T.A. No.171/Lkw/2020 Assessment year:N.A. 3 Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., 5. CIT(A) Assistant Registrar