IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER (Assessment Year-2022-23)

(Virtual Hearing)

Jamshedpur Management Association, C.I.T.(Exemption), 18, Centre For Excellence, CH Area Patna Vs.

(East), Jamshedpur-831001 (Jharkhand)

PAN No. AAEAJ 2108 F Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri R.R. Mittal, A.R.

Department represented by Md. A.H. Chowdhury, CIT-DR Date of hearing 06/05/2025 Date of pronouncement 06/05/2025

O R D E R

PER: BENCH

1. This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Exemption), Patna (in short, the ld. CIT(E)) dated 24/04/2023 for the A.Y. 2022-23. In this appeal, the assessee has raised following grounds of appeal:

"1. On the facts and circumstances of the case, the learned Commissioner of Income Tax (Exemption) erred in rejecting the application for registration u/s 12AA made on 08th December, 2021 without establishing that the activities of theassesseeinstituteaswellastheobjectsoftheTrustwereingenuine.

2. Onthefactsandcircumstancesofthecase,thelearnedCommissionerofIncome Tax (Exemption) erred in rejecting the application for registration u/s 12AA without giving full opportunity of being heard and passed the order without considering the submissions made. Thus not provided natural justice to the assesseeInstitute.

3. That,thelearnedCommissionerofIncomeTax(Exemption)erredinrejectingthe applicationfor registrationu/s 12AAinapplying provisoto Section2(15) ofthe IncomeTaxActwhileallthereceiptsarefortheeducationpurpose.

4. Onthefactsandcircumstancesofthecase,thelearnedCommissionerofIncome Tax (Exemption) erred in rejecting the application for registration u/s 12AA holdingthatapplicanthasnotmaintainedthebooksofaccountonregularbasis while all the financials had already been submitted and available with the Income Tax Department for due verification. Thus the order of rejection of registrationunderSection12AagainstequityofPrincipleofnaturaljustice.

5. Onthefactsandcircumstancesofthecase,thelearnedCommissionerofIncome Tax (Exemption) erred in rejecting the application for registration u/s 12AA without considering the appreciating that all activities of the trust was in the fieldofEducationandasperobjectofthetrust(i)topromoteamongstexchange of knowledge, experience and ideas on sound management principles and practice and other object includes to promote education in theory and practice of management and related subjects through meetins, discussion, lecture, research projects seminars, conference and ideas, libraries, publications of booklets, tracts, journals and periodicals. And to meet these objects fees has beenchargedfrom sponsoringentityandthus receipts donot attract provisoof Section2(15).

6. Onthefactsandcircumstancesofthecase,thelearnedCommissionerofIncome Tax (Exemption) erred in rejecting the application for registration u/s 12AA withoutestablishingthattheactivitiesarenoncharitableinnature.

7. Further, On the facts and circumstances of the case, the learned Commissioner of Income Tax (Exemption) erred in cancelling the provisional registration granted u/s 12A(1)(ac)(vi) in Form 10AC dated 31/12/2021 with unique Registration Number AAEAJ2108FE20217 for A.Y. 2022-23 to 2024-25 without establishingthattheactivitiesarenon-charitableinnature.

8. That the appellant craves, leave to add, alter, amend or vary and/or withdraw any or all of the aforesaidgrounds of appeal or at time of hearing ofthe above appeal."

2. We find from perusal of record that there is delay of 17 days in filing this appeal of the assessee before the Tribunal. Impugned order was passed by the ld. CIT(E) on 24/04/2023, however, this appeal is filed on 10/07/2023. The assessee has filed application for condonation of delay mentioning the fact that the assessee requested the Auditors-Agarwal Mahesh K & Co., Chartered Accountants to prepare an appeal before the ITAT, they undert