Vidyawati Devi Sewa Nyas, Lucknow vs Assessee

This appeal is preferred by the assessee against the order of the ld. Commissioner of Income-tax denying registration under section 12AA of the Income-tax Act, 1961 (hereinafter called in short "the Act").

2. This appeal is barred by 70 days as reported by the Registry, for which the assessee has moved an application for condonation of delay explaining the reason for delay in filing of the appeal. Being convinced with the reasons furnished in the application, we condone the delay in filing the appeal and admit the same for hearing.

3. During the course of hearing, the ld. counsel for the assessee has contended that though the assessee has filed complete details before the ld. Commissioner of Income-tax, but he did not examine the same and denied registration having observed that complete books of account were not placed before him. Therefore, necessary direction may be issued for grant of registration under section 12AA of the Act.

4. The ld. D.R., on the other hand, has submitted that the ld. Commissioner of Income-tax has categorically mentioned in his order that :-2-:

the assessee has not furnished the relevant evidence with regard to the objects and activities being undertaken by the assessee. Moreover, the assessee has not filed any evidence to establish that it has furnished all the information before the ld. Commissioner of Income-tax. He accordingly supported the order of the ld. Commissioner of Income-tax denying registration under section 12AA of the Act.

5. Having carefully examined the order of the ld. Commissioner of Income-tax in the light of the rival submissions, we find that the ld. Commissioner of Income-tax has categorically observed in his order that the requisite details were not furnished before him and in the absence of complete details, the ld. Commissioner of Income-tax could not come to the conclusion whether the assessee was engaged in charitable activities. Nothing is placed before us to establish that all the requisite documents were filed before the ld. Commissioner of Income-tax. In the light of these facts, we are of the view that the matter should be remanded back to the ld. Commissioner of Income-tax for re-adjudication of the application for grant of registration under section 12AA of the Act. Accordingly, we set aside the order of the ld. Commissioner of Income-tax and restore the matter to his file with a direction to re-adjudicate the application for registration under section 12AA of the Act after affording an opportunity of being heard to the assessee.

6. In the result, appeal of the assessee stands allowed for statistical purposes.

Order was pronounced in the open court on the date mentioned on the captioned page.

Sd/- Sd/- [A. K. GARODIA] [SUNIL KUMAR YADAV] ACCOUNTANT MEMBER JUDICIAL MEMBER

DATED:30th June, 2015 JJ:2406 :-3-:

Copy forwarded to: 1. Appellant 2. Respondent 3. CIT(A) 4. CIT 5. DR Assistant Registrar