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TMI Blog2024 (12) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... n that assessee could not prove any charitable activity or the source of funds are not verifiable was not confronted to the assessee, whereas the assessee should have been afforded with the opportunity to place its submissions / evidence / contentions to rebut to such perceptions. Such action was against the principle of natural justice. As following case of Chhattisgarh Urology Society [ 2018 (2) TMI 1156 - CHHATTISGARH HIGH COURT] we observe that the Ld. CIT(E) was under the abounded duty to look into, for his satisfaction about the Objects of the trust, the genuineness of the activities and compliances under any other law and to pass an appropriate speaking order. Appeals assailing the issue therein has to be restored back to the file of the CIT(E) to reconsidering the applications of the assessee in form 10AB for grant of registration u/s 12AB and 80G(5) of the Act. Appeals of the assessee are allowed for statistical purpose. - SHRI RAVISH SOOD, JM SHRI ARUN KHODPIA, AM For the Assessee: Shri S.R. Rao, Advocate For the Revenue: Shri S.L. Anuragi, CIT-DR ORDER Per Arun Khodpia, AM: The aforesaid appeals are filed by the same assessee i.e. Shri Sultanmal Sajnabai Charitable Tru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Balod. PAN/Status/Appln. Regn/approval ABCTS9213Q/Trust/12AA/80-G Appeal No. ITA-272 273/RPR/2024 SYSNOPSIS 1. The appellant is a charitable trusts set up for advancement of general public utility through various charitable activities as per bye laws, which include running school for poor and physically and mentally challenged children, etc. 2. In this process it is ruing a school for deaf and dumb. 3. It is registered with the Registrar Public Trusts, Balod vide Registration Certificate dated 25/11/2021. 4. The appellant has applied for registration u/s. 12A(1) of the Income-tax Act, 1961 on 23/12/2023 and it was granted provisional registration for AY 2023-23 to 2025-25. 5. The ld. CIT(E), Bhopal after requiring several details and conducting enquiry passed common order for registration u/s. 12A and approval u/s. 80G(5) of the Act. 6. The application for registration u/s. 12AA was rejected on the ground that a) In FY 2022-23 figures of income and expenditure are zero. Hence No charitable expenditure were incurred b) Donations shown in Balance Sheet are not reflected in ITR c) Proper addresses and of donors is not given and no specific direction is there (for corpus donations) d) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t proper to examine the application of income. d) Chhattisgarh State Cricket Sangh vs. The DCIT (E) -1, Raipur-2019 (5) TMI 1134 ITAT Raipur- e) Fragrance and Flavours Association of India vs DDIT(E)-Mumbai- 2018(4) TMI 1293 ITAT-Mumbai. Accordingly, it is humbly prayed that the appeal may kindly be allowed in the interest of justice. (S.R.Rao) Counsel FOR Appellant 5. Backed by the aforesaid submissions, it was the prayer by the ld. AR that the application of the assessee had been rejected by the ld. CIT(E) without considering the response a/w documents sumitted by the assessee. The facts emanating from the various documents furnished are not looked into and properly appreciated by the ld. CIT(E) to arrive at the conclusion that the assessee was unable to prove having carrying any charitable activities, also the source of fund of the assessee was alleged to be not verifiable. It was submitted that all the necessary documents regarding activities of the trust, financial of the trust and budgets of the trust were dully submitted before the CIT(E), however, the application for granting registration u/s 12AB and 80G(5) are summarily rejected by the ld. CIT(E), without issuing show cau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he genuineness of the trust, people successful in different walks of life would never engage in charitable activity. 6. On the basis of aforesaid submission, it was the prayer by the ld. AR that at this stage when the assessee is requested for grant of registration u/s 12AB, it was incumbent upon the ld. CIT(E) to look into the objectives and activities of the assessee trust or to conduct necessary inquiry, if ld. CIT(E) is not satisfied with the submissions made, however, ld. CIT(E) had not made any specific comment about the establishment of the assessee s society, as to how the same is not setup for charitable purpose. It was the prayer that the matter shall be restored back to the file of the CIT(E) to re-visit the applications of the assessee, wherein the assessee shall be provided with reasonable opportunities of being heard, to substantiate and to respond to any of the queries, so as to satisfy that the institution of assessee s society was established and carrying on for public charitable activities. 7. Contradicting the aforesaid contentions of the ld. AR, Shri S.L. Anuragi, learned CIT-DR has vehemently supported the order of ld. CIT(E). 8. We have considered the rival su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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