2024 (1) TMI 1006

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.... facts and circumstances of the case and in law, the Ld. Commissioner of Income-tax (Exemption) has erred in rejecting the application for grant of approval u/s 80G(5) of the Income-tax Act, 1991 and also erred in cancelling the provisional approval granted by CPC u/s. 80G(5) of the Act. 3) The impugned order is bad in law and on facts. 4) The appellant reserves the right to add, alter or omit all or any of the grounds of appeal in the interest of justice. Grounds of Appeal raised by the assessee in ITA No. 312/RPR/2023 1) In the facts and circumstances of the case and in law the Id. Commissioner of Income-tax (Exemption) has erred in rejecting the application for registration u/s 12AB of the of the Income-tax Act, 1961 and also erred in cancelling the provisional registration granted by CPC u/s 12AB of the Act. 2) The impugned order is bad in law and on facts. 3) The appellant reserves the right to add, alter or omit all or any of the grounds of appeal in the interest of justice. 3. At the outset, Ld. AR of the assessee has requested to withdraw appeal in ITA no. 93/RPR/2023, wherein the assessee has challenged the order of ....

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....f registration 80G are incorporated in appeal memo in Form No.36. 6. The applicant was unaware of separate cancellation order of registration u/s. 12A of the Act with DINNo.1TBA/EXM/F/EXM45/2022-23/ 1049976056(1)dated 21/02/2023. 7. However, while preparing paper book for submission before the Hon'ble Income Tax Appellate Tribunal fixed for hearing on 12/09/2023, the applicant got to know about the common order having separate DIN numbers. 8. Applicant, on being so advised, filing the present separate appeal against order rejecting registration u/s. 12A with prayer for condonation of delay considering the peculiar facts and circumstances of the case. The mistake was bona fide and unintentional. The Appellant sincerely desired to challenge both the orders. 9. That as per applicant's humble understanding there are fair chances of substantial relief in its case and the balance of convenience is in its favour. 10. That in view of above facts and circumstances it is humbly prayed that the Hon'ble Tribunal may be pleased to condone the delay of 173 days and admit the appeal for adjudication in the interest of justice. 11. ....

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....gistration u/s. 12(1) of the Income-tax Act, 1961 on 19/02/2022 and it was granted provisional registration for AY 2022-23 to 2024-25. 6. The Id. 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. 7. The application for registration u/s. 12AA was rejected on the ground that no charitable activities were conducted and merely some events were organized. According to him the activities conducted are not as per objects of the trust. Income from motivation program participation fee received is commercial in nature and receipts are more than 20% of total income. 8. Action of Id. CIT(E) is not justified and contrary to provisions of sec. 12AA of the Act, which prescribes only three conditions for registration. a) Satisfaction about objects of the trust or institution, b) Satisfaction genuineness of the activities of the trust or institution c) Satisfaction about compliance of requirements under any other law. 9. The Id. CIT(E) did not dispute genuineness of the society nor did he dispute any deviation in compliance of requirem....

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....e. 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. 7. Backed by aforesaid submissions Ld. AR requested that the rejection of registration u/s. 12AB of the Income Tax Act, 1961 was uncalled for on the basis of activities of the assessee society which are not on commercial basis but for charitable purposes. 8. Ld. CIT DR on the other hand vehemently supported the orders of CIT(E), Bhopal, has submitted that since the assessee society was involved in commercial activities, who had unable to substantiate that they have conducted or carried out any charitable activities. It is, therefore, the prayer that the order of LD. CIT(E) wherein she has categorically explained the reasons for rejection of the application of the assessee should be sustained. 9. We have considered the rival submissions, perused the material available on record and the case laws submitted by the assessee society in support of their contentio....