TMI Blog2014 (1) TMI 1437X X X X Extracts X X X X X X X X Extracts X X X X ..... lopment Authority/Improvement Trust are charitable institutions registered for charitable purpose – thus, income of the society is exempt under Section 10(23BBA) of the Ac - the assessee-society is formed under the State Act for providing services under one roof to the public pertaining to all the Government Departments and not for the purpose of administrating any charitable or public religious trust - the assessee-society is not performing charitable work for the society or general public – Decided against Assessee. Denial of exemption u/s 11,12 and 10(23C)(iv) of the Act – Non-filing of application within prescribed time – Held that:- The assessee has failed to fulfill the necessary requirement for claiming exemption under Section 10( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ritable or public religious trust. Therefore, the income of the society is not exempt under section 12(23BBA) of the Act. ii. That the learned CIT(A) has erred in law and on facts in not allowing exemption under Section 11, 12 of the Act merely on the technical ground i.e. non-filing of application within the prescribed time whereas as per settled law the assessee appellant should not be denied relief merely on the technical ground. Especially if the needful has been done later on as and when it has come to the knowledge of the appellant society. iii. That the learned CIT(A) has erred in law and on facts in not allowing exemption under Section 12(23C)(iv) of the Act merely on the technical ground i.e. non-filing of application within th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the income of Rs. 8,04,674/- has been claimed as exempt by it. The assessee stated that the income has been claimed as exempt under Section 11 of the Act. The reply of the assessee was considered by the Assessing Officer and rejected on the ground that the assessee is not registered under Section 12AA of the Act; hence the provisions of Section 11 of the Act are not applicable to the assessee-society. Thus, the assessee has wrongly claimed its income as exempt under Section 11 of the Act and the Assessing Officer assessed the income of the assessee at Rs. 8,04,674/- along with other chargeable interest by passing order dated 12.11.2010 under Section 143(3) read with Section 147 of the Act for the assessment year 2005-06. III. Exactly simi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the contrary, learned counsel for the assessee has not controverted the argument advanced by learned DR and he relied upon the contentions raised by the assessee in the grounds of appeals. 8. We have heard both the parties and perused the relevant records available with us, especially the order passed by this Bench, dated 22.04.2013, in I.T.A. No. 297(Asr)/2012 in the case of Sukhmani Society for Citizen Services Vs. Commissioner of Income Tax-I, Jalandhar, reported in [2013] 144 ITD 381/36 taxman.com 326 (Amritsar-Trib.) and we are of the view that the assessee is claiming the exemption of income under Section 10(23BBA) of the Act. According to the averments of the assessee, the society is formed for administrating integrated services un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st of the assessee is considered by the Hon'ble Central Board of Direct Taxes for condoning the delay in filing the application and registration granted by the prescribed authority, the Assessing Officer may allow the exemption according to law. As per the impugned order, the counsel for the assessee himself agreed that the assessee has failed to fulfill the necessary requirement for claiming exemption under Section 10(23C)(iv) or 12AA of the Act. The assessee has also filed an application for condonation of delay to the Chairman of Central Board of Direct Taxes but no decision has been taken till the pendency of appeal. Keeping in view these facts and circumstances, we are of the view that learned First Appellate Authority has rightly deni ..... X X X X Extracts X X X X X X X X Extracts X X X X
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