Maharaja Agarsain Education Society, Hissar V. CIT(Exemption), Chandigarh

ITA 7951/DEL/2018

AI Insights

The case involves Maharaja Agarsain Education Society, which appealed against the order of the CIT(Exemption), Chandigarh, denying them exemption under section 80G(5)(vi) of the Income Tax Act, 1961. The CIT(Exemption) had denied the exemption on the grounds that the assessee did not prove its eligibility. The Tribunal noted that the assessee did not attend the proceedings despite multiple opportunities and thus decided the case based on the available records. The Tribunal upheld the CIT(Exemption)'s decision, agreeing that the assessee failed to meet the necessary legal requirements for the exemption.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 116362 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 7 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 18-07-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 13-12-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUBHRA J. CHAKRABORTY
• Keywords: Onus to prove
• Section: 80G; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 7951/Del/2018: Asstt. Year: 2018-19 Maharaja Agarsain Education Society, Mandi Adampur, Tehsil-Adampur, Hisar, Haryana Vs. CIT(Exemption), Chandigarh (APPELLANT) (RESPONDENT) PAN No. AAAAM9664K Assessee by : None Revenue by : Sh. Subhra J. Chakraborty, CIT DR Date of Hearing: 19.07.2023 Date of Pronouncement: 31.07.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of ld. CIT(E), Chandigarh dated 28.09.2018 passed u/s 80G(5) of the Income Tax Act, 1961. 2. The assessee has raised the following grounds of appeal: “1 That the Id. Com missioner of Income Tax (Exemptions) has erred in law and fac ts of the case in denying the exemption u/s 80G( 5)(vi) of the Income Tax A ct, 1961 while considering source of funds rather than appreciating the fact that the application of funds towards objects of the Trust which are "Charitable in nature" is required to be considered in order to decide the genuineness of the ac tivities of the Trust while granting exemption u/s 80G of the Act to the assessee and as such, the exemption may please be granted. 2. That the ld. Commissioner of Income Tax (Exemptions) has erred in law and facts of the case without appreciating that the assessee is a registered trust u/s 12AA of the Income Tax Act, 1961 and covered by the provisions of Section 2(15) of the ITA No. 7951/Del/2018 Maharaja Agarsain Education Society 2 Act. Also, the assessee has fulfilled the conditions for exemption u/s 80G(5)(vi) of the Act. As such, the exemption may please be granted.” 3. The assessee filed appeal on November 2018. Proceedings were conducted on 18.04.2019, 02.02.2021, 07.02.2022, 08.02.2022, 24.07.2022, 27.07.2022, 02.11.2022, 02.02.2023, 24.03.2023, 10.07.2023, 19.07.2023. Nobody on behalf of the assessee attended the proceedings. Hence, it is decided to pass the order based on the record available before us. 4. The ld. CIT(E), Chandigarh has denied approval u/s 80G of the Income Tax Act, 1961 on the grounds that the assessee has failed to discharge its onus to prove the claim and eligibility. 5. On going through the order of the ld. CIT(E), we do not find any legal infraction in refusing the approval and hence the same is hereby affirmed. 6. In the result, the appeal of the assessee is dismissed. Order Pronounced in the Open Court on 31/07/2023. Sd/- Sd/- (C. M. Garg) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 31/07/2023 *Ajay Kumar Keot, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR