Bhagini Mandal vs. The Income Tax Officer

Parties Involved

Facts Summary

The assessee, Bhagini Mandal, is a society registered under the Society Registration Act, 1951, and has been claiming exemption under section 11 of the Income Tax Act since receiving registration under sections 12A and 80G in 1980. The assessee lost the original certificate and applied for fresh registration under section 12AA in 2016, which was rejected by the CIT (Exemptions). The assessing officer denied the assessee's exemption claim for the assessment year 2015-16, treating the rejection of the fresh registration as a basis for taxing the assessee's income and made an addition of Rs.2,34,330/- on account of certain disallowances. The assessee filed an appeal against the intimation issued under section 143(1) of the Act, which was dismissed by the CIT (Appeals) for the want of Form 10A/10AB. The assessee has already filed an application for condonation of delay in filing Form 10A/10AB before the CIT (Exemptions).…

Legal Issues

• 1. Whether the order of the CIT(Appeals) is contrary to the principles of equity and natural justice for not disclosing the grounds of disallowance of deductions at the appeal stage?
• 2. Whether the CIT(Appeals) erred in not granting opportunity to the appellant to file and obtain the condonation for delaying in filing Form 10B?
• 3. Whether the CIT(Appeals) erred in disallowing deductions towards the amounts applied towards charitable purposes?
• 4. Whether the CIT(Appeals) erred in disallowing deduction towards accumulation of income?
• 5. Whether the CIT(Appeals) erred in disallowing exemptions of income?
• 6. Whether the CIT(Appeals) erred in not considering the original registration granted by CIT(Exemptions) in the year 1980?

Judgment Outcome

Decided in favour of Assessee.

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