Alliance Francaise De Jaipur Society Vs CIT (Exemption) (ITAT Jaipur)
ITAT Jaipur held that rejection of application in Form 10AB for registration under section 12AB of the Income Tax Act alleging violation of FCRA Act without specifying the relevant provision is unsustainable in law. Accordingly, matter remanded back to CIT(E).
Facts- By way of present appeal, appellant society has challenged order dated 31.03.2024 passed by Learned Commissioner of Income Tax (Exemption), Jaipur, whereby its application submitted in Form No. 10AB, seeking registration u/s 12AB of the Income Tax Act, 1961 on 25.09.2023, has been rejected.
Conclusion- Held that in case of any violation of provisions of any other law, Learned CIT(E) is required to specify about the provision in the impugned order. In absence of any specification of relevant provision of law i.e. of FCRA, it cannot be said that Learned CIT(E) rejected the application on valid ground. Accordingly, it is held that said ground could not be taken into consideration for rejection of the application, and findings recorded in the impugned order are set aside.
From very beginning, it is the case of the applicant that prior to its incorporation, it was working as part of the French Embassy in India; that invitation was annual invitation extended to all Presidents of the society spread all over the world. Having regard to all this, it cannot be said that society violated provision of Section 11(1)(a) of the Act or indulged in any activity of international nature. Accordingly, findings recorded by the Learned CIT(E) in this regard are set aside.
