SAINT XAVIER EDUCATIONAL & CHARITABLE TRUST,KHURDA V. CIT(EXEMPTION), HYDERABAD

ITA 90/CTK/2025

AI Insights

The case involves an appeal by Saint Xavier Educational & Charitable Trust against the order of the CIT(Exemption), Hyderabad, which rejected the trust's application for registration under section 12AB of the Income Tax Act. The trust argued that their activities are charitable and that they possess documents to prove this, which they failed to present in the initial proceedings. The CIT-DR contended that the trust was given proper opportunities to present the required documents but failed to do so. The Tribunal decided to remand the matter back to the CIT(Exemption) for a fresh assessment, providing the trust another opportunity to present their case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 47116 (ITAT-CUTTACK)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-04-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2021-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANJAY KUMAR
• Assessee Lawyers: BRAJA BANDHU BIHARI
• Keywords: Opportunity of being heard; Charitable institution

Judgement Text

" आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश क ुमार, लेखा सदस्य क े समक्ष । (THROUGH VIRTUAL HEARING) BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.90/CTK/2025 (नििाारण वर्ा / Assessment Year : 2021-2022) Saint Xavier Educational & Charitable Trust, Plot No.12, Janapath, Satyanagar Bhubaneswar, Khurda Vs CIT(Exemption), Hyderabad PAN No. :AAITS 4367 A (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Brajabandhu Bihari, Advocate राजस्व की ओर से /Revenue by : Shri Sanjay Kumar, CIT-DR सुनवाई की तारीख / Date of Hearing : 09/04/2025 घोषणा की तारीख/Date of Pronouncement : 09/04/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(Exemption), Hyderabad, dated 09.12.2024, passed in ITBA/EXM/F/EXM45/2024-25/1071002171(1) for the assessment year 2021-2022. 2. It was submitted by the ld AR that the assessee filed an e- application in Form No.10AB seeking registration u/s.12AB of the Act, however, the ld. CIT(E) has rejected application for registration u/s.12AB of the Act. It was the submission that the activities of the assessee trust are charitable in nature and the assessee is having all such documents to substantiate the same, if one more opportunity is granted for producing the same before the ld. CIT(E). ITA No.90/CTK/2025 2 3. In reply, ld CIT-DR submitted that proper opportunities were allowed and the assessee could not produce the documents as required. It was submitted that the application of the assessee for registration u/s.12AB of the Act has rightly been rejected by the ld. CIT(E). 4. We have considered the rival submissions. A perusal of the impugned order shows that the ld. CIT(E) rejected the application of assessee applied for registration u/s.12AB of the Act on account of the fact that the assessee was unable to produce the required documents before him. In view of the above, in the interest of justice, the issues in this appeal are restored to the file of the ld.CIT(E) for deciding the issue afresh after granting the assessee adequate opportunity of being heard. 5. In the result, appeal of assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 09/04/2025. Sd/- (राजेश क ुमार) (RAJESH KUMAR) Sd/- (जाजज माथन) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 09/04/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशािुसार/ BY ORDER, (Assistant Registrar) आयकर अपीलीय अधिकरण, कटक/ITAT, Cuttack 1. अपीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कटक / DR, ITAT, Cuttack 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //True Copy// ITA No.90/CTK/2025 3 Date Initial 1. Draft dictated on 09.04.25 Sr.PS 2. Draft placed before author 09.04.25 Sr.PS 3. Draft proposed & placed before the second member JM/AM 4. Draft discussed/approved by Second Member. JM/AM 5. Approved Draft comes to the Sr.PS/PS Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. File sent to the Bench Clerk Sr.PS 8. Date on which file goes to the OS 9. Date on which file goes to the AR 10. Date of dispatch of Order. "