2022 (8) TMI 290

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.... Assessment Year 2013-14. The impugned order was originated from the order of the ld. Income Tax Officer (Exemption) Ward, Jalandhar (in brevity the AO) passed u/s. 143(3) of the Act dated 29.02.2016. 2. Tersely, we are adverting the fact of the case. The assessee is a society and is registered with Registrar of Societies under the Society Registration Act (XXI of 1860) and as amended by Punjab Amendment Act, 1957 vide Regd. No. DJC/JAL/331 of 2004-05 dated 10.03.2015. The society is also registered u/s. 12AA of the Income Tax Act, 1961 vide order No. CIT/JAL-II/U/s-12A/R-III/Jal/09-10 dated 22.03.2010. The assessee society is engaged in providing single widow services to citizen through "Suvidha Centres" located at four cities viz. Jala....

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.... the IT Act has been disallowed by the AO on the ground that the activities carried out by the society are in the nature of Business or Commerce. AO has also stated that the provisions of first proviso to section 2(15) of the IT Act are attracted in this case as the total receipts are more than Rs. 25 lacs. Therefore, the surplus of income over expenditure of Rs. 5,43,840/- as declared in the income and expenditure account was treated as income of the appellant and was taxed in the capacity of an AOP. 4.3. The appellant has submitted that there is no justification in the action taken by the AO and activities of the society are for charitable purposes which is covered under section 2(15) of the IT Act. It is also stated that assesse....

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....city of an AOP." 4. The ld. Sr. DR vehemently argued and relied on the order of the Revenue Authorities. 5. We have considered the available documents in the record and express our thoughtful observations as follows. The assessee is registered u/s. 12A as per the order of the ld. CIT. The assessee was designated for this work for providing services to the citizens as per the direction of Government of Punjab. During the adjudication of appeal, the ld. CIT(A) referred the order of coordinate bench in the case of Sukhmani Societies for Citizens Services, Mansa (2013) 153 TTJ 235 (Asr). But in this case, the society was not registered u/s. 12AA. It is not come under the factual matrix with the assessee's fact. The respectful observat....