AI Drafter 
TaxTMI 
TaxTMI 
2024 (8) TMI 350
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.... Form 10AB u/ss.12AB & 80G(5) of the Income-tax Act, 1961 (in short 'the Act'), respectively. As the issues involved in the captioned appeals are inextricably interlinked or in fact interwoven, therefore, the same are being taken up and disposed off by way of a consolidated order. 2. We shall first take up the appeal filed by the assessee institute in ITA No.199/RPR/2024, wherein it has assailed the impugned order on the following grounds of appeal: "1. That, the rejection of the application Form No. 10AB under Section 12AB is incorrect and unlawful. 2. That, the ld. CIT (Exemption) has erred in interpretation of the provisions governing the society not limited to Section 12AB, Section 11 etc. 3. The order pass....
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....ts and consultancy services, the same could not be held for earing profits." Hence, the activities of the Appellant cannot be held to be Commercial in nature and are not in violation of the proviso to Section 2(15) of the Income Tax Act. 7. The Ld. CIT did not consider the following comparable institutes that have been registered and are listed as Exemption Institutions with the Income Tax Department, and are operational in different parts of India: A copy of regular Registration Form no 10AC of the above said institutes are attached herewith. 8. On facts and circumstances of the case, it is prayed before your honor that the above mentioned grounds may please be considered and necessary directions may ple....
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....tting up, managing and running of a drivers training institute for imparting quality driving training at New Raipur, Chhattisgarh. As per Memorandum of Association, the main objects are as under:- • To conduct induction training course in driving of heavy motor vehicles. • To conduct induction training course in driving of light motor vehicles. • To conduct refresher and orientation training course for the driver who are in service. • To conduct training course for the driver who carry dangerous /hazardous goods including random periodic evaluation. 3. On perusal of documents submitted during the proceedings, it is noticed that the society is imparting various training courses and....
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....CPC should not be cancelled on the ibid grounds." 4. Ostensibly, as the assessee institute failed to comply with the aforesaid notice, therefore, the CIT(Exemption), Bhopal rejected the assessee's application for grant of registration/approval u/s.12AB of the Act. Also, provisional registration /approval granted u/s.12AB of the Act in Form 10AC vide URN No. AABAI9525QF20214 dated 28.05.2021 that was granted by the CPC, Bengaluru was cancelled as per the provisions of Section 12AB(1)(b)(ii)(B) of the Act. 5. The assessee institute being aggrieved with the order of the CIT(Exemption), Bhopal dated 19.03.2024, wherein its application for registration u/s.12AB of the Act had been rejected, has carried the matter in appeal before us. 6.....
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....'s application for grant of registration/approval u/s.12AB of the Act. It was, thus, submitted by the Ld. AR that as the assessee institute had remained divested of sufficient opportunity to put forth its case before the CIT(Exemption), Bhopal, therefore, the matter in all fairness be restored to his file with a direction to re-adjudicate the same. 8. Per contra, the Ld. Departmental Representative (for short 'DR') relied on the orders of the lower authorities. 9. We have thoughtfully considered the contentions advanced by the Ld. Authorized Representatives of both the parties in the backdrop of the material available on record. Admittedly, it is a matter of fact borne from record that the CIT(Exemption), Bhopal vide SCN u/s.1....
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....ate the same, therefore, we refrain from adverting to and therein adjudicating the contentions advanced by the Ld. AR as regards the merits of the case before us. 12. In the result, appeal of the assessee institute in ITA No.199/RPR/2024 is allowed for statistical purposes in terms of our aforesaid observations. ITA No.198/RPR/2024 13. As the facts and issues involved in the captioned appeal pertaining to rejection of the assessee's application for registration u/s.80G(5) of the Act remains the same as were there before us in ITA No. 199/RPR/2024, therefore, the order therein passed while disposing of the said appeal shall apply mutatis- mutandis for disposing of the captioned appeal i.e., ITA No.199/RPR/2024. In this case also, we....