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TMI Blog2024 (11) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... fully following analogy of law drawn from the order of Shaheed Nand Kumar Patel Vishwavidyalaya [ 2024 (9) TMI 976 - CHHATTISGARH HIGH COURT ] and case of Koi Apna Sa Ho Society [ 2024 (5) TMI 1481 - ITAT RAIPUR] in absence of any contrary decision, fact, or submission by the revenue, we find it appropriate to restore the issue to the files of Ld. CIT(E), with the directions to re-visit the application of the assessee and dispose of the same under express finding qua the objects and activities of the trust in deciding the eligibility of the assessee trust for grant of registration u/s 12AB of the Act. The assessee is also directed to assist in the proceedings before the Ld. CIT(E) to furnish all the information necessary so as to satisfy the approving authority about the objects of the trust and the genuineness of its activities - Shri Ravish Sood, JM And Shri Arun Khodpia, AM For the Assessee : Shri R.B. Doshi, CA For the Revenue : Shri S. L. Anuragi, CIT-DR ORDER PER ARUN KHODPIA, AM: The captioned appeal is filed by the assessee against order passed by Commissioner of Income Tax (Exemption) [in short CIT(E) ], Bhopal (M.P.), dated 26.07.2024, rejecting the applications of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is observed that PAN numbers of the donors have been provided and also in respect of various donors, complete address has also not been given. Further, in most of the cases, donations were received in cash mode only. 2. The assessee has not provided complete proper proof of various huge expenses claimed in Income Expenditure Account of F.Y. 2023-24. 3. The assessee has not provided the details of all earmarked funds shown in balance sheet of FY 2023-24 and also not submitted any direction letters of donors. Despite sufficient opportunities of being heard given to the assessee for submission of documents, the assessee has not provided various details requisitioned in ibid query letters, therefore, in absence of desired documents/details, the genuineness of Income Expenses claimed has not established. Considering the facts of the case, the application of the assessee filed in Form IOAB for grant of registration u/s 12AB of the Income Tax Act is hereby rejected. 4. Being aggrieved with the aforesaid rejection order by the Ld. CIT(E), the assessee preferred to carry the matter before us, which is under consideration in the present case. 5. At the outset, Ld. AR of the assessee has s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s denial of registration on a/c of donation details. Kanyakubj Sabha vs CIT (Exemption) in ITA No. 16/RPR/2019 cit. 21.09.2022. One of the reason given for rejection was about donation received for capital, used for revenue purpose. Koi Apna Sa Ho Society vs. CIT(E) in ITA no. 168/RPR/2024 vide order cit. 31.05.2024, PN 1 12 to 120 of PB, relevant finding on PN 1 19. ii) Regarding proof of expenses a) Sample bill of expenses were submitted reply dt. 18.07.2024, para no. 4, PN 12-13 of PB. Bills at PN 80 to 89 of PB. b) Verification of expenses not within the scope of powers of CIT(E) at the time of grant of registration. iii) Details of earmarked funds and direction letters of donors not furnished a) Details of earmarked funds namely Ikaram Fund Amanat a/c Sabil-ul- Barkat Fund (Chart named as Annexure B ) were also submitted vide letter dt. 18.07.2024, para no. 2, PN 12-13 of PB. Sample receipts were also submitted which are placed at PN 71 to 79 of P B. b) Issue of verification of books not within the scope of powers of CIT(E) at the time of grant of registration. No further query was raised after submission of above documents. 6. Backed by aforesaid submissions Ld. AR submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we are of the considered view that this crucial aspect was left to be looked into by the approving authority, therefore, the matter requires to be restore back to the file of Ld. CIT(E). Herein we may observe that a similar view has been adopted by this tribunal in the case of Koi Apna Sa Ho Society vs CIT(E) in ITA No. 168/RPR/2024 vide order dated 31.05.2024, wherein the observation on the issue reads as under: 11. We have considered the rival submission, perused the material available on record and case laws relied upon by the assessee. Considering the factual matrix of the present case, wherein the application of the assessee is rejected only on the ground that, it was unable to furnish the complete details of the doners, however since further details are produced before us, as additional evidence u/r 29 of the ITAT Rules, 1963, furthermore, on perusal of evidences, regarding activities of the trust wherein the trust is found to be involved in various charitable activities as elaborated a/w supporting documents at page no. 20-78 of the assessee s PB. Also, the objects of the society are found to be a charitable in nature i.e., (i) Education of poor and unprivileged, (ii) Provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the provisions of Section 10(23C)(vi) of the IT Act. Both the authorities in order to consider the application would have considered the fact whether the University is solely existing for educational purposes, or it is existing for purposes of profit and in case it is affirmative, it could have granted the application and in case it is negative, it could have rejected the application. Both the authorities have failed to go through the objects of the University and failed to record finding with respect to education or educational activities. No express finding has been recorded by both the authorities that the appellant University does not satisfy the objects, and the genuineness of its activities as required under the 2nd proviso to Section 10(23C) of the IT Act. 10. In that view of the matter, orders impugned (Annexures A-1 A 10) passed by both the authorities are hereby set aside and the matter is remitted to the CIT(E), Bhopal to consider and decide the application under Section 10(23C)(iii) of the IT Act afresh in light of the decision of the Supreme Court in New Noble Educational Society (supra), particularly with regard to the binding law laid down in paragraph 82 ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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