Rejection of S.12AB Registration Due to Failure to Provide Documents: ITAT Restores Matter to CIT(E) [Read Order]
The assessee , had applied for the registration but faced rejection because of missing proof of expenses, bank statements, and donation details, leading to doubts about the trust's objectives and activities
![Rejection of S.12AB Registration Due to Failure to Provide Documents: ITAT Restores Matter to CIT(E) [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Rejection-of-S.12AB-Registration-ITAT-ITAT-Restores-Matter-CIT-Income-tax-Income-tax-news-ITAT-news-ITAT-INDIA-ITAT-Mumbai-section-12AB-Taxscan.jpg "Rejection of S.12AB Registration Due to Failure to Provide Documents: ITAT Restores Matter to CIT(E) [Read Order]")
The Mumbai Bench of Income Tax Appellate Tribunal(ITAT)restored the matter to the Commissioner of Income Tax(Exemption)[CIT(E)] after the rejection of the Section 12AB registration application under the Income Tax Act, 1961 due to the failure to provide necessary documents. Guruvarya Aacharya Kalapurna Surishvarji Shekshanik Sangh,appellant-assessee, applied for registration under...
The Mumbai Bench of Income Tax Appellate Tribunal(ITAT)restored the matter to the Commissioner of Income Tax(Exemption)[CIT(E)] after the rejection of the Section 12AB registration application under the Income Tax Act, 1961 due to the failure to provide necessary documents.
Guruvarya Aacharya Kalapurna Surishvarji Shekshanik Sangh,appellant-assessee, applied for registration under section 12AB of the Act. The CIT(E), rejected the application due to the assessee's failure to provide necessary documents, including proof of expenses, bank statements, and donation details, raising concerns about the trust's objectives and the genuineness of its activities.
Become PF & ESIC Pro: Basic to Advance Course - Enroll Today
The assessee appealed before the tribunal.
The assessee counsel argued that the CIT() rejected the registration application hastily without sufficient hearing and requested the matter be restored to allow the assessee to provide the necessary details.
The revenue counsel stated that the assessee was given multiple opportunities but failed to comply, and supported the impugned order.
Become PF & ESIC Pro: Basic to Advance Course - Enroll Today
The two member bench comprising Sunil Kumar Singh(judicial Member) and Narendra Kumar Billaiya(Accountant Member) noted that the assessee failed to provide required information despite several notices from the CIT(E).
Become PF & ESIC Pro: Basic to Advance Course - Enroll Today
Given the approaching statutory deadline of 30.09.2024, the tribunal restored the matter to the CIT(E) for a fresh decision, allowing the assessee a final opportunity to submit the necessary details. The impugned order dated 21.09.2024 was set aside.
In short, the appeal filed by the assessee was allowed for statistical purposes.
To Read the full text of the Order CLICK HERE
Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
