Bijapur Jan Shikshan Sansthan Vs CIT (Exemption) (ITAT Raipur)
ITAT Raipur held that application for registration u/s. 12A(1)(ac)(iii) of the Income Tax Act rightly rejected since assessee, without any justifiable reason, failed to provide requisite details/ documents specifically called by CIT(E).
Facts- The assessee society that was provisionally registered u/s. 12AB of the Act had in “Form 10AB” r.w.Rule 17A of the Income Tax Rules, 1962 applied for registration u/s.12A(1)(ac)(iii) of the Act.
Accordingly, CIT(Exemption), Bhopal called upon the assessee society to furnish various documents/information that were required to process the aforesaid application and to verify its objects and activities. However, the assessee neither carried out necessary compliance nor on any of the occasion requested him for further time for furnishing the requisite documents/details. Accordingly, the CIT(Exemption), Bhopal in absence of the requisite details/documents being made available by the assessee, thus, was unable to process its application for registration u/s. 12A(1)(ac)(iii) of the Act and was constrained to reject the same. Being aggrieved, assessee has preferred the present appeal.
Conclusion- Held that in the present case, based on which, the CIT(Exemption), Bhopal was constrained to reject the application filed by the assessee society for registration u/s. 12A(1)(ac)(iii) of the Act and find no infirmity in the same. As the assessee society for no justifiable reasons had failed to provide the requisite details/documents that were specifically called for by the CIT(Exemption), Bhopal for processing its application for registration, therefore, he was unable to carry out necessary enquiries to his satisfaction in discharge of the statutory obligation that was cast upon him, viz. (i) calling for the documents/information or making such inquiry as he sought necessary in order to satisfy himself about-(a) genuineness of the activities of the assessee society; and (ii) compliance of any such requirement under any other law for the time being in force as was material for the purpose of achieving its objects and, thus, as per Section 12AB(1)(b)(ii)(B)(I) of the Act rightly rejected its application for registration filed u/s. 12A( 1) (ac) (iii) of the Act.
