2025 (6) TMI 1470

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....ugned order". The relevant Assessment Year is 2025-26 and the corresponding previous year period is from 01.04.2024 to 31.03.2025. 2. FACTUAL MATRIX 2.1 That the assessee had applied in Form 10AB for registration u/s 12AB under the new provision of Income Tax Act 1961 before Ld. CIT(E). Chapter III of the Act deals with "Incomes which do not form part of total income". Section 12 in Chapter III of the Act deals with "Income of Trusts or Institutions from contribution". Section 12AA in Chapter III deals with "Procedure for Registration". Section 12AB in Chapter III deals with "Procedure for fresh registration" w.e.f. 01.04.2021 (TOLA 2020). 2.2 That opportunity letters were issued to the assessee by revenue and various document/details we....

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....Y. 2021-22, 2022-23 and 2023-24, there are business receipts u/s 194C of the Income Tax Act from various municipal bodies. Such receipts indicate that the society is engaged in commercial activities and the receipt from commercial activities exceeds 20% of total receipts in violation to proviso to section 2(15) of the Act. Thus, it is evident that the activities carried out by the assessee is not for charitable purposes as defined in Section 2(15) of the Act. -In view of above findings, please explain the modus operandi of the society and also explain how the society is engaged in charitable activities, not in commercial activities. Please provide documents in support of your explanation. 3- Please provide copies of work allocation orde....

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....ification/ information. -In case of non-compliance, the decision may be made based on the documents available with this office. --This may also be noted that personal hearing is not required and the submission may be made through electronic modes like through portal/e-mail mentioned at the bottom of this letter."} 2.6 That in the concluding para 4 of the impugned order the Ld. CIT(E) has held as under:- "4-Due to non-compliance of required documents/ information filed by the assessee, the application of the assessee in Form 10AB for grant of registration u/s 12AB of the Act is hereby rejected and the provisional registration u/s 12AB in Form 10AC granted by CPC vide URN: AACAR9520ME20221 & AACAR9520ME20222, both Dated: 10.10.2022 are....

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....ty on "real time basis" were afforded to the assessee. The assessee is now willing to provide all the relevant documents and other information as is sought in support of their application u/s 12AB of the Act. The Ld. AR submitted that vide submission dated 23.10.2024 they had provided all the details but they could not meet further query of the department which were raised by the department vide their letter dated 18.11.2024. That now they are ready and willing to answer all the query of the department as raised in the department's letter dated 18.11.2024 if one more last opportunity is afforded to them. Per contra Ld. DR appearing for and on behalf of the Revenue contended that revenue has no objection if the matter is relegated back to th....