IMC of ITI Dadri, Dadri V. CIT(E) , Luckhnow

ITA 2999/DEL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 9429 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-09-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: misc
• Appeal Filed On: 04-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: KISHAN SWAROOP
• Section: 12A; 12AA

Judgement Text

Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Shri C. N. Prasad, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2999/Del/2019 IMC of ITI Dadri, C/o. Government ITI Dadri, Choulas Road, Ghaziabad Vs. CIT(Exemption), Lucknow (APPELLANT) (RESPONDENT) PAN No. AAAAI5190A Assessee by : Shri Ashvani Goyal, CA & Shri Kishan Swaroop, Principal in the insitutue Revenue by : Sri Rajesh Kumar, CIT DR Date of Hearing: 05/09/2022 Date of Pronouncement: 07.09.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: 1. The present appeal has been filed by the Assessee against the order of the ld. CIT(E), Lucknow dated 30.08.2016. 2. The brief facts of the case is that the Assessee had e- filed an application for registration u/s 12A(a) of the Income Tax Act, 1961 on 29.02.2016 with the Commissioner of Income Tax{ Exemptions), Lucknow. Subsequently, the applicant society was accorded an opportunity of being heard vide this office letter F.No. CIT(Exemp.)/Lko/12A/2016-17/5562 dated 26.03.2016 sent to the applicant on address provided by him via Speed Post Page | 2 (Bearing no. EU70E045355IN), calling for specific queries regarding its application for registration u/s 12A for compliance on 30.08.2016. However on that date i.e. 30.08.2016, no one appeared nor any application of adjournment was received. 3. On perusal of the material available on record, the ld CIT(E) found that the applicant has merely e-filed the application for registration u/s 12AA of the Income Tax Act, 1961 in Form 10A. However no trust deed, income and Expenditure Accounts, Receipt and Payment Accounts and Balance Sheet have been provided that could reveal upon the activities, if any, carried out by the applicant as claimed in the trust deed. Ld. CIT(E) held that there was literally no material available on record so as to form even the slightest satisfaction regarding the genuineness of the activities carried out, if any, by the applicant. It was held that the section 12AA(l)(a) of the Income-Tax Act, 1961 states that "The Commissioner shall call for such documents information from the trust or institution as he thinks necessary In order to satisfy himself about the genuineness of the trust' or institution". And it becomes imperative on the part of the applicant society to provide corroborating evidences that form the satisfaction regarding the genuineness of the activities of the applicant which is mandated by law. Since in the instant case neither has the applicant provided any ratification by providing the books of accounts nor have any vouchers been provided for the various expenses with respect to various activities as claimed to have been carried out, the ld CIT(E) rejected the registration of the society. 4. Aggrieved the Assessee is in appeal before us. Page | 3 5. Before us it was argued that the ld CIT(E) could not appreciate the objects of the society owing to non attendance of the Assessee before the ld CIT(E) and prayed that given an opportunity of being heard, the assessee would appropriately brief the matter before the ld CIT(E). Since, no impediment would be caused to the revenue, we hereby direct that the matter may be restored back to the file of the ld CIT(E) to examine the issue afresh. 6. In the result the appeal is allowed for statistical purpose. Order Pronounced in the Open Court on 07/09/2022. Sd/- Sd/- (C. N. Prasad) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 07/09/2022 *Ajay Kumar Keot, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR