Income Tax Appellate Tribunal - Nagpur
Gramgita Mission,Amravati vs Cit Exemption Pune, Pune on 14 May, 2025
IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCHES, PUNE
BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND
SHRI K.M. ROY, ACCOUNTANT, MEMBER
ITA no.1720/Pun./2024
(Assessment Year : 2023-24)
Gramgita Mission
Ward no.4, Gurudeo Nagar
................ Appellant
Tiosa Mozari, Amravati 444 902
PAN - AACTG9585A
v/s
Commissioner of Income Tax
Exemption, Pune
................ Respondent
Assessee by : Shri Kishore P. Dewani
Revenue by : Shri Sandipkumar Salunke
Date of Hearing - 01/04/2025 Date of Order - 14/05/2025
ORDER
PER K.M. ROY, A.M.
This appeal by the assessee is emanating from the impugned order dated 05/03/2024, passed in Form no.10AD by the learned Commissioner of Income Tax (Exemption), Pune, ["learned CIT(E)"], for the assessment year 2023-24, rejecting the application filed by the assessee in Form no.10AB, under section 12A(1)(ac)(iii) of the Income Tax Act, 1961 ("the Act").
2. The assessee has raised following grounds:-
"1. The learned CIT (Exemption), Pune erred in not granting registration u/s 12A as applied with reference to application dated 29/09/2023 even though it was holding provisional registration u/s 12A(1)(ac)(vi) of I.T. Act 1961.
2. The order passed by CIT (Exemption) non-granting registration u/s 12AB is unjustified, unwarranted and bad in law.2
Gramgita Mission ITA no.1720/Pun./2024
3. The learned CIT (Exemption) ought to have granted registration u/s 12AB of I.T. Act 1961 considering the facts and evidence on record.
4. The learned CIT (Exemption) erred in cancelling the provisional registration without specifying any specified violation in the case of assessee.
5. The learned CIT (Exemption) erred in not ranting registration by observing discrepancies at para 2.2 as to details of activities not provided.
6. Any other ground shall be prayed at the time of hearing."
3. There is a delay of 73 days in filing the present appeal by the assessee. The assessee has filed an application for condonation of delay. The cause of delay in filing the appeal vide Para-3 of the application is quoted below:-
"3. Advocate Smt. Shruti Joshi was looking after compliances related to income tax matters in the case of assessee trust. Mother in law of Advocate Smt. Shruti Joshi aged about 88 years was not keeping well and expired on 25/04/2024. Assessee's counsel was busy in rituals to be conducted after demise of her Mother in law. The due date to file an appeal was 05/05/2024. Due to disturbances and pendency of work in office she was unable to go to Senior Lawyer at Nagpur for filing of appeal against rejection order passed. It is for this reason that there is delay of around 73 days in filing of appeal."
4. Keeping in view the above explanation for the cause of delay, we are of the opinion that the assessee is prevented in not filing the appeal with the time limit we are satisfied that the delay in filing the appeal is due to reasonable cause. Consequently, we condone the delay of 73 days in filing the present appeal and admit the same for adjudication on merit.
5. The learned Counsel for the assessee furnished written submissions which are extracted below:-
"B) CIT (Exemption) has not granted registration u/s 12A and cancelled the provisional registration without specifying any specified violation in the case of assessee. CIT (Exemption) at para 2.2 of his order noted the notice issued to assessee on 20/02/2024 seeking details in respect to activities of assessee trust as well as details of donations. Compliance of only notice issued has remained to be made on account of mistake in the office of advocate.3
Gramgita Mission ITA no.1720/Pun./2024 Rejection of application for grant of registration and cancellation of provisional registration is for no compliance received from assessee as is evident at para 2.5 of order passed by CIT (Exemption).
Complete details of activities and financial statements including detailed reply submitted on 18/12/2023 and same is noted by CIT (Exemption) in his order at para 2.1. P-1 to 125) [Vol.1] Details of activities are indicated in the Annual Report for Financial year 2021- 22 and 2022-23 and are at pages 8 to 51 and at pages 52 to 98 of the paper book. Details placed in the paper book clearly demonstrate the extensive activities carried out in respect to objects of trust. Denial of registration by observing that assessee has not explained the activities carried out is unjustified and factually incorrect.
Financial statements for past assessment years are placed in the paper book at pages 101 to 120.
i) Page 104 is income and expenditure account for the year ending 31/03/2019. It indicates gross receipt at Rs.50,250/- and deficit of Rs.1,896/-.
ii) Page 109 is income and expenditure account for the year ending 31/03/2020. It indicates gross receipt at Rs.72,800/- and net surplus at Rs.
1,065/-.
iii) Page 114 is income and expenditure account for the year ending 31/03/2021. It indicates gross receipt at Rs.84,650/- and net surplus at Rs.8,266/-.
iv) Page 119 is income and expenditure account for the year ending 31/03/2023. It indicates gross receipt at Rs.85,147/- and deficit at Rs.20,502/-.
F) Considering the facts and evidence on record registration ought not to have been rejected and provisional registration granted u/s 12A ought not to have been cancelled."
6. The object of the trust is as follows:-
"Vyasanmukti Samaj Prabodhaan Format: Under this initiative, enlightenment programs are organized at schools and colleges in the village and eminent lecturers and kirtankars are called for enlightenment.
Objective:- To contribute to create an ideal society free from vexation and to create an ideal society to create happiness in everyone's life.
Duration:- This activity is conducted throughout the year.4
Gramgita Mission ITA no.1720/Pun./2024 Form:- By teaching exercise and daring games to the addicted youths, it helps them to get rid of the addiction.
Objective:- Increasing prevalence of addiction among youth is a matter of concern. If those youngsters get hobby of various daring games exercise etc. then the amount of addiction will decrease.
Duration:- This activity is conducted throughout the year.
Sanskarane addiction purification Format:- Srigurudev Susanskar camp is organized during summer vacations for school students. 150 students participate in this every year.
Purpose:- The purpose of the organization is to create a youth who is good for the nation's religion and culture by teaching the love of the nation right from the student age.
Duration:- Taken during summer vacations (months of April and May) and during Diwali holidays.
Rehabilitation of Vysan Attached family Form:-We see that many families are destroyed due to addiction. In some places, he head of the family succumbs to addiction and dies. At that time, Gram Gita Mission gives a helping hand to the family by bringing the children of that family to Adhyata Gurukul and providing them with schooling in a good environment.
Objective:- Family affected by Vysan should not be left behind compared to others. The aim of the organization is that they should also be able to get education like others and compute in the computation.
Period: July to April Yoga naturopathy Swaroop organizes camp meetings by inviting yoga and naturopathy experts.
Therapy and counseling are done.
Purpose:- In the stressful life human society is sitting on its health, great medicine and treatment are not affordable for all. Therefore, 'Samgeeta Mission' is continuously tying to reach out to all the people.
Duration:-
From 8th April.
Superstitions Form:- Ajawa Society is getting rabid in ritualism and ritualism. The blind devotees are being robbed in the market of hypocrisy and bazaar. Naïve 5 Gramgita Mission ITA no.1720/Pun./2024 people in the villages are flowing into it. In the village, there are life- threatening atrocities like sacrifice, animal sacrifice, robbery. On the basis of various experiments, the public awareness 'Gram Gia Mission' is being carried out.
Purpose: The purpose of the organization is impart thoughts to the society by dispelling superstitions and instilling faith in the eyes. Duration:- Throughout the year Ideal Village:
Form:- Through various government schemes and santvichara, awareness is created in the villages by holding meetings, seminars, clean beautiful houses, violence-free villages, competent village councils, tree plantation etc. Purpose: To create an ideal village by raising the level of society and making people's life pure and wholesome.
Duration:-
Throughout the year.
➤ All the above activities are being completed through public cooperation, public participation, inbox donation."
7. Before us, the learned Counsel for the assessee humbly prayed that registration be granted.
8. The learned Departmental Representative invited our attention to the impugned order of cancellation of registration wherein it is manifest that the trust had failed to give details of donation year-wise as also copies of bills on each activity and other documentary evidences. He vehemently submitted that the order of the learned CIT(E) should not be tinkered.
9. Upon meticulous analysis of all evidences as well as considering the averments before us, we find that the objectives of the trust is running on the following lines:-
6
Gramgita Mission ITA no.1720/Pun./2024 "Rashtra Sant Tukdoji Maharaj's Gramgeeta is an alternative model to Gandhian Ideology. Gramgeeta Stress on self-reliance of Villagers, Use of mass communication means, collective pray. impetus to cottage Industries, Micro Finance Scheme Empowerment of gram Sabha and aversion of superstitions. Gramgeeta is the content of religion and spiritual text but it is not strictly religious text. It encompasses social political economical ethical and environmental facets and it is secular in approach. Irrespective of cast creed and cults sects and religion, it epitomizes freedom equality justice and unity. It imbibes the humanitarian spirit and focuses on inner potential."
10. We find that the cancellation order is not maintainable both legally and factually. Accordingly, we direct the authorities below to grant final registration under section 12AB of the Act. Thus, the assessee succeeds in all the grounds raised.
11. In the result, appeal by the assessee is allowed.
Order pronounced in the open Court on 14/05/2025 Sd/- Sd/-
V. DURGA RAO K.M. ROY
JUDICIAL MEMBER ACCOUNTANT MEMBER
NAGPUR, DATED: 14/05/2025
Copy of the order forwarded to:
(1) The Assessee;
(2) The Revenue;
(3) The PCIT / CIT (Judicial);
(4) The DR, ITAT, Nagpur; and
(5) Guard file.
True Copy
By Order
Pradeep J. Chowdhury
Sr. Private Secretary
Sr. Private Secretary
ITAT, Nagpur