9911796707
TMI Blog2024 (5) TMI 1481X X X X Extracts X X X X X X X X Extracts X X X X ..... n ITA No. 168/RPR/2024 are extracted as under: 1. Ld. Commissioner of Income Tax (Exemption) is not justified in rejecting application filed by appellant for registration u/s 13AB and in cancelling the provisional registration without appreciating the facts of the case properly. The rejection order passed by CIT(Exemption) is arbitrary, illegal and not justified. The appellant is entitled for registration. 2. The appellant reserves the right to amend, modify or add any of the grounds/s of appeal. 3. Briefly stated, the assessee is a society involved in providing medical relief to children suffering from thalassemia and other elite disease. The assessee had filed an application in form 10AB before the Ld. CIT(E) by e-filing on 24.09.202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 23.11.2021 granted by CPC is also hereby cancelled as per the provisions of section 12AB(1)(b)(ii)(B) of the Act. 4. Being aggrieved with the aforesaid rejection order by the Ld. CIT(E), assessee preferred to carry the matter before us, which is under deliberation in the present appeal. 5. At the outset, it is the submission of Ld. AR that the assessee society have submitted necessary details before the Ld. CIT(E), however the details regarding doners which were sought by Ld. CIT(E) could not be furnished for all the doners for the reason that small amounts ranging between Rs. 100/- to Rs. 500/- received from many number of doners for which details could not be prepared, although the available details were furnished before the Ld. CIT( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... admission of additional evidence u/r 29 is extracted for better contemplation: 7. In term of aforesaid request for additional evidence u/r 29 of ITAT Rules, 1963, it was the prayer of Ld. AR that since the assessee society is working for a noble cause i.e., helping the children suffering with thalassemia and other elite disease, which is a charitable activity under the provisions of Income Tax Act, therefore, the assessee society is entitled to get registered u/s 12AB of the I. T. Act. 8. Ld. AR further placed his reliance on following relevant case laws in support of the aforesaid contentions: * Swayam Sidhha Foundation Society vs. CIT(E) in ITA No. 93 & 312/RPR/2023 * Chhattisgarh Urology Society vs. CIT(E) (2018) 303 CTR 299 (Chhat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the application of the assessee in form No. 10AB for grant of registration u/s 12AB. 11. We have considered the rival submission, perused the material available on record and case laws relied upon by the assessee. Considering the factual matrix of the present case, wherein the application of the assessee is rejected only on the ground that, it was unable to furnish the complete details of the doners, however since further details are produced before us, as additional evidence u/r 29 of the ITAT Rules, 1963, furthermore, on perusal of evidences, regarding activities of the trust wherein the trust is found to be involved in various charitable activities as elaborated a/w supporting documents at page no. 20-78 of the assessee's PB. Also, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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