2017 (9) TMI 1678 - AT - Income Tax

Registration u/s 12AA r.w.s. 12A and denial of exemption u/s 80G denied - non-submission of the details especially the original copy of the Trust Deed along with certified copy - Held that - We find that the assessee has filed para-wise details to the questionnaire issued by the CIT(E) as per his letter dated 29.06.2015 and such reply was received by the office of CIT(E) on 26.11.2015 i.e. before passing of the impugned order - the assessee has also enclosed the photocopy of the MOA and the original was also brought on the same date. No justification for denial of registration u/s 12AA r.w.s. 12A and exemption u/s 80G to the assessee. We, therefore, direct the ld. CIT(E) to grant registration u/s 12A and exemption u/s 80G of the I.T. Act as requested by the assessee. - Decided in favour of assessee.

Summary

Issues involved:
Denial of registration under section 12AA and exemption under section 80G of the Income Tax Act.

Analysis:

1. Registration under section 12AA and exemption under section 80G:
The case involved two appeals filed by the assessee against the common orders of the CIT(E) refusing registration under section 12AA and exemption under section 80G of the Income Tax Act. The assessee had filed applications for registration and exemption, providing the required details and the original Trust Deed. Despite the submission of para-wise details and documents, the CIT(E) rejected the applications. The counsel for the assessee argued that all necessary information had been furnished, and registration and exemption should be granted. The Department, however, supported the CIT(E)'s decision, citing non-submission of requisite details. Upon reviewing the arguments and documents, the ITAT found that the assessee had indeed submitted the necessary details as per the CIT(E)'s requirements before the impugned order. The ITAT noted that the CIT(E) had already granted exemption under section 80G for the relevant assessment year based on the documents provided. Therefore, the ITAT held that there was no justification for denying registration under section 12AA and exemption under section 80G. Consequently, the ITAT directed the CIT(E) to grant the requested registration and exemption to the assessee.

2. Decision and Conclusion:
After considering the arguments from both sides, reviewing the CIT(E)'s order, and examining the documents submitted by the assessee, the ITAT concluded that the denial of registration under section 12AA and exemption under section 80G was unjustified. The ITAT found that the assessee had complied with the CIT(E)'s requirements by submitting the necessary details and documents before the impugned order was passed. As a result, the ITAT allowed both appeals filed by the assessee, directing the CIT(E) to grant registration under section 12AA and exemption under section 80G of the Income Tax Act as requested by the assessee.