9911796707
TMI Blog2024 (8) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... ter affording a reasonable opportunity of being heard to the assessee institute. Thus, the Ground of appeal raised by the assessee institute is allowed for statistical purposes in terms of the aforesaid observations. As we have restored the matter to the file of the CIT(Exemption), Bhopal with a direction to re-adjudicate the same, therefore, we refrain from adverting to and therein adjudicating the contentions advanced by the Ld. AR as regards the merits of the case before us. Appeal of the assessee institute is allowed for statistical purposes. - SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER For the Appellant : Shri Ameya Agasti, CA For the Respondent : Shri S.L Anuragi, CIT-DR ORDER PER BENCH: The captioned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een Maruti Suzuki India Limited and the Department of Transportation, Government of Chhattisgarh, stating charitable objects and purposes. 6. The Appellant Society is subject to Chhattisgarh Government policy and levies modest fees in accordance with that policy rather than for commercial purposes. A copy of the Assessee Society's fee structure and the Transport Department of the Government of Chhattisgarh's fee structure are attached for your reference. Because of this, the Appellant's nature of activities is charity and cannot be categorized as commercial. Also, in the case of Association of State Road Transport Undertakings vs. Commissioner of Income Tax, ITAT Delhi (2015),155 ITD 1177, it was held that where the main object ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12AB of the Act had issued Show Cause Notice (SCN) dated 05.03.2024 calling upon it to put forth an explanation as to why the aforesaid application for registration/approval in light of certain infirmities may not be rejected. For the sake of clarity, the SCN dated 05.03.2024 issued by the CIT(Exemption) is culled out as under: Please refer to your application in Form 10AB filed for registration/approval u/s 12AB under the new provisions of the Income Tax Act, 1961. In response to this office opportunity letter(s), you have submitted reply along with various documents. 2. On perusal of reply, it was found that a memorandum of understanding was made on 29th April 2016 between Department of Transport, Government of Chhattisgarh and Maruti Suz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India Ltd. However, the society has obtained CSR registration on 18.10.2022. Hence, it is evident that the society has received the CSR donation without CSR registration certificate in violation to the CSR rules as per MCA Notification dated 22nd January, 2021 which also attracts violation of section 12AB(1)(b)(i)(B) of the IT Act by not following the any other law time being in the force and which is also material for the purpose of the assessee. 5. You are hereby given an opportunity to show-cause why the application in Form 10AB for registration/approval u/s 12AB and 80G(5) of the Act should not be rejected. You are also required to show cause why the provisional registration u/s 12AB and 80G(5) in Form 10AC granted by the CPC should not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on), Bhopal had most arbitrarily without considering the same proceeded with and rejected its application for registration u/s. 12AB of the Act. The Ld. AR in order to fortify his contention had taken us through the application for adjournment dated 12.03.2024 that was filed with the CIT(Exemption), Bhopal, Page 30 of APB. Also, the Ld. AR had taken us through the e-acknowledgement of the aforesaid letter dated 12.03.2024 that was received from the [email protected], Page 28 of APB. The Ld. AR had further drawn our attention to the reply that was filed by the assessee a/w. enclosures with the CIT(Exemption), Bhopal on 19.03.2024, but the latter had vide his order of even date rejected the assessee s application for grant of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nity to put forth its case and furnish the requisite details in the course of the proceedings before the CIT(Exemption), therefore, the matter requires to be revisited by the latter. Accordingly, we herein restore the matter to the file of the CIT(Exemption), Bhopal with a direction to re-adjudicate the same. Needless to say, the CIT(Exemption), Bhopal shall pass a fresh order after affording a reasonable opportunity of being heard to the assessee institute. Thus, the Ground of appeal No.4 raised by the assessee institute is allowed for statistical purposes in terms of the aforesaid observations. 11. As we have restored the matter to the file of the CIT(Exemption), Bhopal with a direction to re-adjudicate the same, therefore, we refrain fro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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