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Issues involved: Appeal against rejection of registration under Section 12AA and denial of approval under Section 80G by Commissioner of Income Tax-I, Madurai.
Summary: The appeals were filed by the assessee against the orders of the Commissioner of Income Tax-I, Madurai, rejecting the application for registration under Section 12AA of the Income-tax Rules, 1962, and denying approval under Section 80G of the Act. The assessee's counsel argued that despite appearing before the Commissioner, they were unable to produce certain documents due to audit work difficulties. The Commissioner refused registration and approval citing failure to establish the genuineness of the Trust and charitable activities as per the Trust deed terms. The Departmental Representative did not object to the matter being reconsidered by the Commissioner. Upon review, the Appellate Tribunal found that the rejection was solely based on the lack of documentary evidence regarding charitable activities, without any finding that the Trust's objects were noncharitable. The Tribunal concluded that the matter needed further examination by the Commissioner. The orders refusing registration and approval were set aside, and the issues were remitted back to the Commissioner for fresh consideration. The Tribunal emphasized the need for the assessee to cooperate and provide necessary documents to prove the genuineness of its activities. The Commissioner was directed to pass orders in accordance with the law. As a result, both appeals filed by the assessee were allowed for statistical purposes. The order was pronounced in open court on the Ninth Day of June, 2011.
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