2018 (4) TMI 555 - AT - Income Tax

Granting registration U/s 12AA denied - no original documents regarding establishment of the society for verification given - Held that - As gone through the written submissions and find that none of the original documents regarding registration of the society and the rules and regulations have been filed, therefore, the compliance as per law still remain to be complied. The assessee has miserably failed to comply with the requirement of law for granting registration U/s 12AA of the Act, therefore, the Bench sustain the order of the ld. CIT(E) on this issue. Since, the assessee has failed to get the registration U/s 12AA of the Act, therefore, the appeal for exemption U/s 80G(5)(vi) of the Act is also failed. - Decided against assessee.

Summary

Issues:
1. Registration under Section 12AA of the Income Tax Act, 1961
2. Exemption under Section 80G(5)(vi) of the Income Tax Act, 1961

Analysis:

Registration under Section 12AA:
The appellant applied for registration under Section 12AA and exemption under Section 80G(5)(vi) of the Income Tax Act, 1961. The appellant was required to submit various documents and details for verification, including original MOA/RC/PAN, details of activities, list of trustees/members/settler with complete information, and information on donations received. However, the appellant failed to comply with these requirements. The ld. CIT(E) rejected the application as the appellant did not provide the necessary documents for registration under Section 12AA. The ITAT noted that despite written submissions, the appellant did not produce the original documents for registration, leading to non-compliance with the law. Consequently, the ITAT upheld the decision of the ld. CIT(E) regarding the registration under Section 12AA.

Exemption under Section 80G(5)(vi):
Since the appellant failed to obtain registration under Section 12AA, the appeal for exemption under Section 80G(5)(vi) was also dismissed by the ITAT. The Bench found that the appellant did not fulfill the requirements for registration under Section 12AA, which in turn affected the eligibility for exemption under Section 80G(5)(vi). As a result, both appeals of the appellant were dismissed by the ITAT.

In conclusion, the ITAT upheld the decision of the ld. CIT(E) to reject the appellant's registration under Section 12AA due to non-compliance with document submission requirements. Consequently, the appeal for exemption under Section 80G(5)(vi) was also dismissed. The judgment was pronounced on 20/02/2018.