Amrit Kaur Charitable Trust, Bulandshahr V. CIT(E), Lucknow

ITA 522/DEL/2020

AI Insights

The case involves the Amrit Kaur Charitable Trust, which appealed against the decision of the CIT(Exemption), Lucknow, rejecting their application for registration under section 12AA of the Income Tax Act, 1961. The CIT(Exemption) had rejected the application on the grounds that the trust did not produce the original trust deed and other necessary documents to verify the trust's objectives and the genuineness of its activities. Additionally, it was noted that no proof of activities or financial records were submitted for verification. The Tribunal found that the CIT(Exemption) had not considered the information provided by the trust on the E-portal and thus remanded the case for a fresh examination.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 131605 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-06-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 19-04-2023
• Assessment Year: 2019-2020
• Appeal Filed On: 27-01-2020
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Charitable institution
• Section: 12AA

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Saktijit Dey, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 522/Del/2020 : Asstt. Year : 2019-20 Amrit Kaur Charitable Trust, 358, Race Course Colony, Bulandshahr, U.P.-203001 Vs CIT(Exemption), Lucknow (APPELLANT) (RESPONDENT) PAN No. AACTA7140F Assessee by : None Revenue by : Sh. P. Praveen Sidharth, CIT-DR Date of Hearing: 20.04.2023 Date of Pronouncement: 28.06.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of ld. CIT(Exemption), Lucknow dated 25.11.2019. 2. The assessee applied for registration u/s 12AA of the Income Tax Act, 1961 before the ld. CIT(E), Lucknow on 17.05.2019. The same has been rejected vide order dated 25.11.2019 on the grounds that the applicant has not produced original trust deed and other relevant documents required for verification to prove the objects of the trust and the genuineness of the activities. The ld. CIT(E) has also held that no proof/documents regarding activities have been submitted by the applicant and no books of account were produced or details of the expenditure have been submitted for verification. ITA No. 522/Del/2020 Amrit Kaur Charitable Trust 2 3. On examination of the record, we find that the assessee has submitted the details on E-portal which have not been considered by the ld. CIT(E). Hence, in the interest of justice, we remand the matter to the file of ld. CIT(E) to adjudicate the issue denovo after granting an opportunity to the assessee. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order Pronounced in the Open Court on 28/06/2023. Sd/- Sd/- (Saktijit Dey) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 28/06/2023 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR