GAYATRI PARIVAR TRUST, BHATAPARA V. Commissioner of Income tax(Exemption), Bhopal

ITA 220/RPR/2019

AI Insights

The case involves the Gayatri Parivar Trust, which appealed against the decision of the Commissioner of Income Tax (Exemption), Bhopal, who had declined the trust's application for registration under section 12AA of the Income Tax Act, 1961. The primary contention was the rejection of the registration application without a proper opportunity for the trust to be heard. The Tribunal found that the Commissioner had not adequately verified the trust's objects and activities due to the absence of required documents, which were not filed by the appellant. Consequently, the Tribunal remanded the case for a fresh examination.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 133453 (ITAT-RAIPUR)
• Duration Of Justice: 3 year(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 01-11-2022
• Assessment Year: 2019-2020
• Appeal Filed On: 24-11-2019
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 12AA

Judgement Text

आयकर अपीलीय अिधकरण Ɋायपीठ रायपुर मŐ। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.220/RPR/2019 िनधाᭅरण वषᭅ / Assessment Year :- Gayatri Parivar Trust, New Bus Stand, Baloda Bazar, Bhatapara, Chattisgarh – 493118. PAN: AACTG 9688 A Vs The Commissioner of Income Tax(Exemption), Bhopal. Appellant/ Assessee Respondent /Revenue Assessee by None Revenue by Shri Debashish Lahiri – CIT(DR) Date of hearing 02/11/2022 Date of pronouncement 12/12/2022 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This appeal filed by the Assessee is directed against the order of ld. Commissioner of Income Tax(Exemption), Bhopal, passed under section 12AA of the Income Tax, 1961 dated 27.09.2019 . The Assessee has raised the following grounds of appeal: “1. That the order of Commissioner of Income(Exemption) dated 27.09.2019 under section 12AA(1)(b)(ii) declining registration u/s 12AA is bad in law as well as on facts. 2. That the Commissioner of Income(Exemption) has grossly erred in Law and on facts in rejecting the grant of registration under section 12AA of the Income Tax Act without granting proper opportunity of being heard. 3. On the facts and circumstances of the case, the appellant society ought to have been granted registration under section 12AA of the Income Tax Act, 1961. ITA No.220/RPR/2019 Gayatri Parivar Trust [A] 2 4. That any other relief/deduction which the Hon’ble Tri8bunal may deem fit be granted to the appellant. 5. That the appellant craves, leave to urge, add, amend, alter, enlarge, modify, substitute and delete any of the Ground or Grounds and to adduce fresh evidence at the time of hearing of the appeal.” 2. We have heard ld.Departmental Representative(ld.DR) of the Revenue. The only issue involved in this case is rejection of application made by assessee trust for registration under section 12AA of the Act. The ld.CIT(E) has rejected the application of the assessee following grounds : “6. The society has not complied to the details as stated in Para- 3 above. In view of the facts & circumstances of the case as mentioned above, and in the absence of verification of its objects and activities, the applicant society is not entitled for registration u/s 12AA of the I.T.Act, 1961.” 3. Thus, the ld.CIT(E) has rejected the application on the ground that the document called for were not filed by the appellant assessee. In these facts and circumstances of the case, we are of the opinion that appellant assessee should be given one more opportunity, therefore, we set-aside the order of ld.CIT(E) under section 12AA of the Act to ld.CIT(E) for denovo adjudication. The appellant assessee shall file all the details before the ld.CIT(E). The ld.CIT(E) shall pass the order after giving opportunity to the assessee. Accordingly, appeal of the assessee is allowed for statistical purpose. ITA No.220/RPR/2019 Gayatri Parivar Trust [A] 3 4. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open Court on 12 th December, 2022. Sd/- Sd/- (RAVISH SOOD ) (DR. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 12 th Dec, 2022/ SGR* आदेशकᳱᮧितिलिपअᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Applicant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-I, Raipur. 4. The Pr. CIT-I, Raipur. 5. DR, ITAT, “Raipur” Bench. 6. गाडᭅफ़ाइल / Guard File. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune.