JALAN EDUCATIONAL TRUST,SAMBALPUR V. INCOME TAX OFFICER, EXEMPTION WARD, SAMBALPUR, SAMBALPUR

ITA 378/CTK/2024

AI Insights

The case involves the Jalan Educational Trust, which appealed against the order of the CIT(E), Hyderabad, rejecting their application for registration under section 12A of the Income Tax Act for the assessment year 2025-26. The CIT(E) had rejected the application on grounds that the trust did not carry out its objectives of promoting education as mandated in its trust deed, thus failing to establish the genuineness of its activities. The tribunal, after hearing the arguments, decided to give the trust another opportunity to present the necessary documents to prove the genuineness of its activities and objectives.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 25964 (ITAT-CUTTACK)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-10-2024
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Next Hearing Date: 24-10-2024
• Assessment Year: misc
• Appeal Filed On: 16-09-2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANJAY KUMAR
• Keywords: Set aside

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Jalan Educational Trust, Odyssey Complex, Ainthapali, Sambalpur PAN/GIR No. (Appellant Per Bench This is an appeal CIT(E), Hyderabad 25/1067009958(1) for the assessment year2025 2. None appeared for appeared for the revenue. 3. We have heard ld CIT DR. A perusal of the order of the ld CIT(E) shows that ld CIT(E) has IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No378/CTK/2024 Assessment Year : 2025-26 Jalan Educational Trust, Odyssey Complex, Ainthapali, Sambalpur Vs. Income Tax Officer, Exemption Ward, Sambalpur No.AABTJ 1733 G (Appellant) .. ( Respondent Assessee by : None Revenue by : Shri Sanjay Kumar, CIT Date of Hearing : 24/10/20 Date of Pronouncement : 24/10/20 O R D E R This is an appeal filed by the assessee against the ord CIT(E), Hyderabad dated 25.7.2024 in Appeal No.ITBA/COM/F/17/2024 25/1067009958(1) for the assessment year2025-26. appeared for the assessee and Shri Sanjay Kumar,. Ld CIT appeared for the revenue. We have heard ld CIT DR. A perusal of the order of the ld CIT(E) shows that ld CIT(E) has rejected the application for registration u/s.12A of P a g e 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, MEMBER , ACCOUNTANT MEMBER Income Tax Officer, Exemption Ward, Sambalpur Respondent) Sanjay Kumar, CIT DR 2024 024 filed by the assessee against the order of the ld /COM/F/17/2024- Sanjay Kumar,. Ld CIT DR We have heard ld CIT DR. A perusal of the order of the ld CIT(E) for registration u/s.12A of ITA No378/CTK/2024 Assessment Year : 2025-26 P a g e 2 | 3 the Act on the ground that the assessee trust has failed to carry out its objectives for promotion of education as mandated to its vide aims and objectives of the trust deed, therefore, the genuineness of the activities was not established. Further perusal of the order shows that then assessee has not filed any information or documentary evidence to take a view that the assessee trust is genuine. In view of above, we deem it fit and proper to give one more opportunity to the assessee trust to furnish all the documents as are required for considering the registration u/s.12 A of the Act to the assessee. Accordingly, we set aside the order of the ld CIT(E) and the issues are restored to his file for readjudication. The assessee is also directed to furnish all the documents before the ld CIT(E) for his fresh adjudication. 4. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 24/10/2024. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 24/10/2024 B.K.Parida, SPS (OS) ITA No378/CTK/2024 Assessment Year : 2025-26 P a g e 3 | 3 Copy of the Order forwarded to : By order Sr.Pvt.Secretary ITAT, Cuttack 1. The Appellant : Jalan Educational Trust, Odyssey Complex, Ainthapali, Sambalpur 2. Income Tax Officer, Exemption Ward, Sambalpur 3. The CIT(E), Hyderabad 4. Pr.CIT, 5. DR, ITAT, 6. Guard file. //True Copy// "