ST JOHN ANTONY FARINA EDUCATIONAL AND CHARITABLE SOCIETY,GUNTUR V. INCOME TAX OFFICER, EXEMPTIONS WARD, GUNTUR

ITA 246/VIZ/2025

AI Insights

The case involves St. John Antony Farina Educational And Charitable Society, which appealed against the rejection of their application for renewal of registration under section 12AB of the Income Tax Act, 1961 by the Commissioner of Income Tax (Exemptions), Hyderabad. The society, engaged in educational and charitable activities, had previously been granted registration but sought renewal which was denied on grounds that their charitable activities were not justified with verifiable documentary evidence. The Tribunal found that the Commissioner had not provided a speaking order or adequately addressed the society's responses and documentation, leading to the decision to grant the renewal of registration.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 633209 (ITAT-VISAKHAPATNAM)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

"आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री िीरिल्ली दुर्ाा राि,न्याधयक सदस्य एिं श्री एस बालाक ृष्णन, लेखा सदस्य क े समक्ष BEFORE SHRI VEERAVALLI DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.No.246/VIZ/2025 (निर्धारण वर्ा/ Assessment Year: 2025-26) St. John Antony Farina EducationalAnd Charitable Society St. John Antony Farina Convent Vykuntapuram, Amaravathi Mandal Guntur – 522020, Andhra Pradesh [PAN: ABFAS4435G] v. Income Tax Officer Exemptions Ward Guntur Medical College Road Opp. District Court Building Kannavarithota, Guntur – 522004 Andhra Pradesh (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented by : Shri K. Chennubotlu & Ors. राजस्व का प्रतततितित्व/ Department Represented by : Dr.Satyasai Rath, CIT(DR) सुिवाई समाप्त होिे की ततति/ Date of Conclusion of Hearing : 04.06.2025 घोर्णध की तधरीख / Date of Pronouncement : 09.06.2025 आदेश /O R D E R PER SHRI S BALAKRISHNAN, ACCOUNTANT MEMBER: 1. This appeal is filed by the assessee against the rejection order of Ld.Commissioner of Income Tax (Exemptions), Hyderabad [hereinafter in short “Ld. CIT(E)”] in Form 10AD dated 31.03.2025 for the renewal of I.T.A.No.246/VIZ/2025 St. John Antony Farina Educational And Charitable Society Page No. 2 Registration under section 12AB of Income Tax Act, 1961 [hereinafter in short “the Act”] which was made by the assessee in the Form No. 10AB on 13.08.2024. 2. Aggrieved by the rejection order, assessee filed an appeal before us. The only issue as emanating from the grounds of appeal is with respect to rejection of Registration under section 12AB of the Act. 3. At the outset, Ld. Authorized Representative (hereinafter in short “Ld.AR”] submitted that Ld. CIT(E) has not passed a speaking order for the denial of registration to the assessee’s society. He further submitted that various documentary evidences have been provided before Ld. CIT(E) but he has casually observed the charitable activities are not justified. He therefore pleaded that renewal of registration to be granted to the assessee. 4. On the other hand, Ld. Departmental Representative [hereinafter in short “Ld. DR”] heavily relied on the order of the Ld. CIT(E). 5. We have heard both the sides and perused the material available on record. Assessee being an educational and charitable society registered under the Andhra Pradesh Societies Registration Act, 2001 vide Registration No. 227 of 2019 dated 29.07.2019 with the objective of imparting education and relief to the poor. Assessee is running an English medium school at Vykuntapuram, Amaravathi Mandal, Guntur and Old Age home at I.T.A.No.246/VIZ/2025 St. John Antony Farina Educational And Charitable Society Page No. 3 Kuchipudi, Tenali, Guntur. Consequent to the amendment in section 12AB of the Act, assessee applied for renewal of Registration under section 12AB of the Act on 13.08.2024 by filing Form 10AB. The assessee responded to the notices issued by the Ld. CIT(E) but it is observed from the order of the Ld.CIT(E) that the assessee has partly responded. However, it was demonstrated by the Ld.AR that the assessee fully responded to the notices issued by Ld. CIT(E) as detailed in paper book submitted by the assessee. We find that Ld. CIT(E) while rejecting the application in Form10AB for the purpose of Registration of the society under section 12AB of the Act has observed as follows: - “3. On perusal of the submissions made by the assessee, it is observed that the charitable activities are not justified with verifiable documentary evidence which is in violation of the provisions of the section 12AB of the IT Act, 1961. The assessee obtained regular registration u/s 12AB in form 10AD dated 26.09.2022 valid from AY 2021-22 to AY 2025-26. The assessee further made application in form 10AB on13.08.2024 for renewal of registration u/s.12AB. In view of the above, the present application in form 10AB for renewal registration u/s 12AB is herewith rejected.” 6. On a perusal of the Ld. CIT(E) order, we find that he has not discussed anything except stating that the charitable activities are not justified with verifiable documentary evidence. We have also perused the documents submitted by the assessee and we find that the assessee is carrying its activities according to the objects viz., imparting education and relief of the poor. The Ld.CIT(E) has casually observed that no charitable activities have been carried out without discussing anything about the details and record filed by the I.T.A.No.246/VIZ/2025 St. John Antony Farina Educational And Charitable Society Page No. 4 assessee. On further perusal of the details submitted by the assessee, we are unable to understand which activities of the assessee Society are contrary to the objects of the Society. We find that the accounts of the society are audited and relevant documents are filed in the paper book filed before us. In spite of the above, the Ld. CIT (E) has simply rejected the assessee’s application which, in our considered opinion is not correct. On a perusal of the objectives of the society, we are of the opinion that the assessee is carrying out the charitable activities and is entitled for Registration under section 12AB of the Act. Therefore, we are of the opinion that it is a fit case to grant Registration under section 12AB of the Act. Accordingly, in the facts and circumstances of the case as discussed above, the impugned order of the Ld.CIT(E) is set aside and we direct the Ld.CIT (E) to grant registration to the assessee under section12AB of the Act. Accordingly, grounds raised by the assessee are allowed. 7. In the result, appeal of the assessee is allowed. Order pronounced in the open court on 09th June,2025. Sd/- (िीरिल्ली दुर्ााराि) (VEERAVALLI DURGA RAO) न्याधयक सदस्य/JUDICIAL MEMBER Sd/- (एस बालाक ृष्णन) (S. BALAKRISHNAN) लेखा सदस्य/ACCOUNTANT MEMBER Dated:09.06.2025 Giridhar, Sr.PS I.T.A.No.246/VIZ/2025 St. John Antony Farina Educational And Charitable Society Page No. 5 आदेशकीप्रनतनलनपअग्रेनर्त/ Copy of the order forwarded to :- 1. निर्धाररती/ The Assessee : St. John Antony Farina Educational And Charitable Society St. John Antony Farina convent Vykuntapuram, Amaravathi Mandal Guntur – 522020, Andhra Pradesh 2. रधजस्व/ The Revenue : Income Tax Officer Exemptions Ward Guntur Medical College Road Opp. District Court Building Kannavarithota, Guntur – 522004 Andhra Pradesh 3. The Principal Commissioner of Income Tax 4. नवभधगीयप्रनतनिनर्, आयकरअपीलीयअनर्करण, नवशधखधपटणम /DR,ITAT, Visakhapatnam 5. The Commissioner of Income Tax 6. गधर्ाफ़धईल / Guard file आदेशधिुसधर / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam "