Greenwel Children Society Vs ITO (ITAT Jodhpur)
ITAT Jodhpur restored the matter back to AO to examine the registration status under section 12AA vis-à-vis applicability of exemption under section 11 and section 12 of the Income Tax Act.
Facts- The present appeal is filed by Greenwel Children Society (the assessee/appellant) for A.Y. 2018-19 against the appellate order passed by the National Faceless Appeal Centre (NFAC), Delhi dated 18.12.2023 wherein the appeal filed by the assessee against the assessment order passed under Section (u/s.) 144 r.w.s. 144B of the Income Tax Act, 1961 (the Act) on 23.04.2021 by the National e-Assessment Centre, Delhi at a total amount of Rs. 29,58,940/- whereas assessee filed return of income at Rs. Nil, was dismissed, for the reason that assessee did not respond to the notices of the learned CIT(A), and in absence of the assessee.
Conclusion- Held that assessee did not represent before the learned assessing officer as well as before the learned CIT – A. The key issue hinges on the point that whether the assessee trust is having registration under section 12 double a not. If it is registered, it is entitled to preferential treatment to a charitable trust under section 11 and 12 of the act. Assessee claims that it has got such registration whereas the learned AO categorically denied that the application for registration of the trust has been rejected. In view of above facts, we restore this appeal back to the learned Assessing Officer with the direction to the assessee to substantiate the status of the assessee as trust and also eligibility of relevant provisions of Sections 11 and 12 by producing the registration u/s. 12AA of the Act.
