9911796707
TMI Blog2025 (1) TMI 1406X X X X Extracts X X X X X X X X Extracts X X X X ..... on the following grounds of appeal: "1. On the facts and in the circumstances of the case of the assessee the Learned CIT (Exemption) was not justified in rejecting the application filed under section 12 AB without providing adequate opportunity to the assessee. 2. On the facts and in the circumstances of the case of the assessee the Learned CIT (Exemption) was not justified in cancelling the registration under section 12 AB (i)(b)(ii)(B) of the Act. 3. On the facts and in the circumstances of the case of the assessee the Learned CIT (Exemption) was not justified in rejecting the application filed in Form 10 AB for grant of registration under section 12 AB. 4. The assessee craves leave to add/amend/alter or withdraws any ground of appeal(s) at any time on or before the hearing." 3. Succinctly stated, the assessee society that was provisionally registered u/s. 12AB of the Act had in "Form 10AB" r.w.Rule 17A of the Income Tax Rules, 1962 applied for registration u/s. 12A(1)(ac)(iii) of the Act. 4. As is discernible from the record, the CIT(Exemption), Bhopal called upon the assessee society to furnish various documents/information that were required to process the aforesai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. Authorized Representative (for short 'AR') for the assessee society, at the threshold of hearing, submitted that as the assessee's counsel/employees during the relevant period had remained pre-occupied with finalization of the audit of its accounts, the "due date" of which was fast approaching, therefore, for the said reason they could not participate and furnish the requisite details/documents that were called for by the CIT(Exemption), Bhopal. However, the Ld. AR on being queried that as to whether or not any application seeking adjournment/further time was filed before the CIT(Exemption), Bhopal, answered in negative. The Ld. AR submitted that the matter in all fairness be restored to the file of the CIT(Exemption), Bhopal with a direction to re-adjudicate the same after affording a reasonable opportunity of being heard to the assessee society. 7. Shri S.L Anuragi, Ld. Departmental Representative (for short "CITDR"), submitted that as the assessee society had adopted a lackadaisical approach, wherein it had despite being afforded three opportunities not only failed to furnish the requisite details/documents before the CIT(Exemption), Bhopal but had also not even thought it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) or sub-clause (v) of clause (ac) of sub-section (1) of section 12A rejecting such application and also cancelling its registration; (II) in a case referred to in sub-clause (iv) or in item (B) of subclause (vi) of sub-section (1) of Section 12A, rejecting such application, after affording a reasonable opportunity of being heard;] (c) where the application is made under item (A) of sub-clause (vi) of the said clause or the application is made under subclause (vi) of the said clause, as it stood immediately before its amendment vide the Finance Act, 2023, pass an order in writing provisionally registering the trust or institution for a period of three years from the assessment year from which the registration is sought,] and send a copy of such order to the trust or institution." 10. Ostensibly, the CIT(Exemption), Bhopal as per the mandate of Section 12AB of the Act, while considering the application filed by the assessee society for registration under sub-clause (iii) of Clause (ac) of Sub-section (1) of Section 12A of the Act was statutorily required to collate certain documents and carry out necessary verification, viz. (i) call for such documents/information or make s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Bhopal for processing its application for registration, therefore, he was unable to carry out necessary enquiries to his satisfaction in discharge of the statutory obligation that was cast upon him, viz. (i) calling for the documents/information or making such inquiry as he sought necessary in order to satisfy himself about-(a) genuineness of the activities of the assessee society; and (ii) compliance of any such requirement under any other law for the time being in force as was material for the purpose of achieving its objects and, thus, as per Section 12AB(1)(b)(ii)(B)(I) of the Act rightly rejected its application for registration filed u/s. 12A(1)(ac)(iii) of the Act. At this stage, it would be relevant to reiterate that the lackadaisical conduct of the assessee society in the course of the proceedings before the CIT(Exemption), Bhopal can safely be gathered from the fact that it is not only that it had failed to provide the requisite details/documents that were specifically called for by the CIT(Exemption) for processing its application for registration, but strangely, it had not even thought it fit to request him for providing some further time for providing the requisite d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee society in ITA No.541/RPR/2024, wherein it has assailed the order passed by the CIT(Exemption), Bhopal declining its application for registration u/s. 80G(5)(iii) of the Act on the following grounds of appeal: "1. On the facts and in the circumstances of the case of the assessee the Learned CIT (Exemption) was not justified in rejecting the application filed under section 80G without providing adequate opportunity to the assessee. 2. On the facts and in the circumstances of the case of the assessee the Learned CIT (Exemption) was not justified in cancelling the registration under section 80G(5)(14)(iii) of the Act. 3. On the facts and in the circumstances of the case of the assessee the Learned CIT (Exemption) was not justified in rejecting the application filed in Form 10AB for grant of registration under section 80G. 4. The assessee craves leave to add/amend/alter or withdraws any ground of appeal(s) at any time on or before the hearing." 17. Succinctly stated, the assessee society had filed an application in "Form 10AB" r.w.Rule 11AA of the Income Tax Rules, 1962 for granting of registration u/s. 80G(5)(iii) of the Act. 18. As the facts leading to the rejection o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
