SHREE RADHA KRISHAN GAUSHALA SAMITI, HAPUR V. CIT(E), LUCKNOW

ITA 782/DEL/2018

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 5433 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 10 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-12-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: misc
• Appeal Filed On: 31-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 782/Del/2018 : Asstt. Year : Shree Radha Krishan Gaushala Samiti Hapur, Vill & PO- Satha Nagla, Samana, Dhaulana, Hapur Vs CIT(E), Lucknow (APPELLANT) (RESPONDENT) PAN No. AAOTS8003P Assessee by : None Revenue by : Sh. H. K. Choudhary, CIT DR Date of Hearing: 29.12.2021 Date of Pronouncement: 30.12.2021 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of the ld. CIT(E), Lucknow dated 16.01.2018. 2. None appeared on behalf of the assessee. The ld. CIT(E) denied registration u/s 12AA /80G of the Income Tax Act, 1961 holding that the assessee is undertaking any charitable work and doing a mere pretence of charity. 3. We have gone through the record, the assessee is involved in running a Gaushala for the deserted, stray animals. We find that the registration was not granted owing to lack of proper compliance from the assessee. Hence, we hold that in the interest of justice, the matter needs to be examined afresh. We ITA No. 782/Del/2018 Radha Krishan Gaushala Samiti 2 also direct the assessee to comply to the notices issued by the ld. CIT(E) promptly and submit all the details needed by the revenue authorities. 4. In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 30/12/2021. Sd/- Sd/- (Kul Bharat) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 30/12/2021 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR