GAYATRI PARIVAR TRUST,HAMIRGARH V. .CIT(EXEMPTION), JAIPUR, JAIPUR

ITA 1006/JPR/2024

AI Insights

The case involves Gayatri Parivar Trust appealing against the decisions of the CIT (Exemption), Jaipur, which rejected their applications for registration under sections 12AB and 80G of the Income Tax Act, 1961. The tribunal found that the CIT (Exemption) had justified grounds for their initial decisions due to the absence of crucial documents from the assessee. However, considering the assessee's willingness to provide additional documentation and the importance of the matter, the tribunal decided to restore the case to the CIT (Exemption) for a re-evaluation.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 474499 (ITAT-JAIPUR)
• Duration Of Justice: 4 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 27-07-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALKA GAUTAM; LD.
• Assessee Lawyers: SANDEEP JHANWAR; LD
• Section: 12A; 80G

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “B”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No. 1006 & 1007/JPR/2024 Gayatri Parivar Trust, C/o. M/s. SCLJ & Associates, J-16, Lal Kothi Yojana, Sahkar Marg, Jaipur, Rajasthan – 302 001 PAN No.: AADTG 5794Q ..... Appellant Vs. The CIT (Exemption) Jaipur, Rajasthan ..... Respondent Appellant by : Mr. Sandeep Jhanwar, CA, Ld. AR Respondent by : Mrs. Alka Gautam, Ld. CIT-DR Date of hearing : 04/12/2024 Date of pronouncement : 11/12/2024 O R D E R PER GAGAN GOYAL, A.M: Both these appeals are directed against two different orders of the ld. CIT (Exemption) dated 28-05-2024 passed u/s. 12AB and 80G of the Income Tax Act, 1961. The assessee has raised the following grounds of appeal in the respective appeals:- ITA NO. 1006/JPR/2024 ‘’1. Under the facts and circumstances of the case, the ld. CIT(Exemption), Jaipur has erred in rejection the application in Form 10AB filed for registration u/s 12AB of the Income Tax Act.’’ 2. the appellant craves to alter, amend alter or delete the ground of appeal on or before date of hearing. ITA No. 1007/JPR/2024 ‘’1. Under the facts and circumstances of the case, the ld. CIT(Exemption), Jaipur has erred in rejection the application in Form 10AB filed for registration u/s 80G of the Income Tax Act.’’ 2. the appellant craves to alter, amend alter or delete the ground of appeal on or before date of hearing. 2. The Brief facts of the case are that the assessee filed an application in Form No. 10AB seeking registration u/s. 12AB of the Act on 19.12.2023. A notice was issued by the office of the Ld. CIT (Exem.), Jaipur vide dated: 09.04.2024 requiring applicant to submit certain documents/explanations by 23.04.2024. Notices were issued to the assessee vide dated: 30.04.2024 and 09.05.2024, but either adjournment was taken or partial information submitted, which were not up to the satisfaction of the authorities concerned. Ultimately, the order was passed on the basis of the material filed by the assessee along with its application in Form No. 10AB and vide para 6 of the order of the Ld. CIT (Exem.), assessee’s provisional registration under sub-clause (vi) of clause (ac) of sub-section 1 of the section 12A of the Act, dated: 27.05.2021 is also cancelled along with this regularization application for continuation of registration. The assessee being aggrieved with this order of the Ld. CIT (Exem.) preferred the present appeal before us. 3. We have gone through the order of the Ld. CIT (Exem.) and submission/arguments of the assessee along with the grounds taken before us. The assessee has taken single ground of appeal through ITA No. 1006/JPR/2024 and ITA No. 1007/JP/2024 respectively. Both the appeals are interlinked as outcome of ITA No. 1006/JPR/2024 will affect the outcome of ITA No. 1007 JPR/2024 also. So we are taking ITA No. 1006/JPR/2024 as lead case and observations and directions will apply mutatis mutandis to ITA No. 1007/JPR/2024 also. 4. It is observed that the assessee has not submitted relevant deed along with Form No. 10AB, registration certificate under the Rajasthan Public Trust Act, 1959 not submitted, relevant bills voucher and other documents to confirm the genuineness of the activities of the trust were also not submitted. In absence of these details certainly the action of Ld. CIT (Exem.) is justified. But as the assessee is willing to pursue the matter again and has furnished the relevant communications with the office of the Assistant Commissioner under the Rajasthan Public Trust Act, 1959 along with Trust Deed and Financials of the assessee. In the light of these facts and documents, we deem it fit to restore the matter back to the file of Ld. CIT (Exem.) for another opportunity to be given to the assessee after proper hearing of the matter after examination of required documents in the matter and the assessee is directed to be cooperative enough without seeking any adjournment and timely response to the office of the Ld. CIT (Exem.). Although none of the documents furnished before us except copy of registration certificate issued by the office of the Assistant Commissioner under the Rajasthan Public Trust Act, 1959. 5. In above terms ITA No. 1006/JPR/2024 is allowed for statistical purposes. ITA No. 1007/JPR/2024 6. As both the appeals are interlinked, no separate adjudication in ITA No. 1007/JPR/2024 is required. Directions issued in ITA No. 1006/JPR/2024 are applicable mutatis mutandis here also. In above terms ITA No. 1007/JPR/2024 is also allowed for statistical purposes and matter is restored back to the file of the Ld. CIT (Exem.). 7. In the result, both the appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on 11th day of December, 2024. Sd/- Sd/- (Dr. S. SEETHALAKSHMI) (GAGAN GOYAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Jaipur, िदनांक / / / /Dated: 11/12/2024 Copy of the Order forwarded to: 1. अपीलाथ\r / / / / The Appellant , 2. \u000eितवादी / / / / The Respondent. 3. आयकर आयु\u0015 CIT 4. िवभागीय \u000eितिनिध, , , , आय. . . .अपी. . . .अिध. . . ., , , , Sr.DR., ITAT, 5. गाड\u001e फाइल / / / / Guard file. BY ORDER, //True Copy// (Asstt. Registrar) ITAT, Jaipur Details Date Initials Designation 1 Draft dictated on PC on 11.12.2024 Sr.PS/PS 2 Draft Placed before author 11.12.2024 Sr.PS/PS 3 Draft proposed & placed before the Second Member JM/AM 4 Draft discussed/approved by Second Member JM/AM 5. Approved Draft comes to the Sr.PS/PS Sr.PS/PS 6. Kept for pronouncement on Sr.PS/PS 7. File sent to the Bench Clerk Sr.PS/PS 8 Date on which the file goes to the Head clerk 9 Date of Dispatch of order "