Application under sec 12AA/80G cannot be rejected without giving opportunity for submission of all documents

Last updated: 25 June 2012

Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
Brief facts of the case explained below: The assessee moved applications u/s 12A(1)(aa) and U/s 80G(5)(vi) of the Income Tax Act. The applications were accompanied by a copy of trust deed dated 27-12-2010 to the CIT, Rohtak on 9-3-2011. CIT called for report from the AO concerned as to whether the applicant fulfilled the conditions required for grant of registration u/s 12AA and U/s 80G. Assessee submitted the required documents, audited accounts along with copies. JCIT vide letter F.No. 1419 dated 19-7-2011, however, did not recommend the case for registration. Thereafter, CIT required the appellant to submit information, as mentioned in para 3 of the order. According to CIT the applicant could not furnish most of the informations/ documents to substantiate the charitableness of the objects and genuineness of the activities of the applicant society, however, the specific non compliance is not mentioned. CIT, for want of information, rejected the applications of the applicant for registration u/s 12AA as well as u/s 80G of the I.T. Act. Aggrieved, the appellant is before us in these appeals.

Citation :
Saraswati Devi Educational & Charitable Trust, 34, Anaj Mandi, Rohtak.PAN/ GIR No.AAKTS 2846L (Appellant) Vs. Commissioner of Income-tax, Sonepat. (Respondent)