Jogniya Mata Shaktipith Prabandh AVM Viikas Sansthan Vs CIT (Exemption) (ITAT Jodhpur)
The assessee, Jogniya Mata Shaktipith Prabandh AVM Viikas Sansthan, filed an appeal against the order of the CIT (Exemption), Jaipur dated 17 March 2021 concerning its application for registration under section 12AA of the Income-tax Act, 1961, for assessment year 2021-22.
The CIT (Exemption) rejected the assessee’s application under section 12AA on the ground that the assessee had failed to furnish the required details and documents establishing the charitable nature and genuineness of its activities. The CIT(E) observed that the assessee had not submitted sufficient information to establish that it was actually carrying out activities in accordance with its stated objects and at the premises mentioned in Form 10A. The CIT(E) also recorded that sufficient opportunities had been provided to the applicant, but the required details and documents were not furnished.
Before the ITAT Jodhpur, none appeared on behalf of the assessee. The Departmental Representative relied upon the order of the CIT(E).
The Tribunal noted that although the CIT(E) had provided sufficient opportunity to the assessee, the assessee had failed to produce the documents concerning its claim for registration under section 12AA. However, considering that the assessee was not present before the Tribunal to contest its case, the Bench considered it appropriate to provide one further opportunity to the assessee to establish its claim on merits.
