RSSRA Pollution Control and Research Foundation, Jodhpur V. CIT(Exemption), Jaipur

ITA 101/JODH/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9153 (ITAT-JODHPUR)
• Duration Of Justice: 1 year(s) 1 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-08-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2020-2021
• Appeal Filed On: 25-06-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANCHITA KUMAR CIT A
• Keywords: Set aside
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCH, JODHPUR BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM ITA. NO. 101/JODH/2020 ASSESSMENT YEARS : 2020-21 RSSRA POLLUTION CONTROL AND RESEARCH FOUNDATION, SP-1, SANGRIA INDUSTRIAL AREA, 2 ND PHASE, SANGRIA, JODHPUR. VS. THE CIT (E), JAIPUR. PAN/GIR NO.: AAJCR 7061 G APPELLANT RESPONDENT ASSESSEE BY : SHRI AMIT KOTHARI (C.A.) REVENUE BY : SMT. SANCHITA KUMAR (CIT) A DATE OF HEARING : 11/08/2021 DATE OF PRONOUNCEMENT : 12/08/2021 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(E), JAIPUR DATED 19.02.2020 CHALLENGING THE REJECTION OF ITS APPLICATION SEEKING REGISTRATION U/S 12AA OF THE ACT. 2. HEARD BOTH THE PARTIES AND PURSUED THE MATERIAL AVAILABLE ON RECORD. 3. ON PERUSAL OF THE ORDER PASSED BY THE LD. CIT(E), IT IS OBSERVED THAT THE APPLICATION OF THE ASSESSEE WAS DISMISSED EX-PARTE BY THE LD. CIT(E). THE LD CIT(E) HAS STATED IN HIS ORDER THAT SUFFICIENT ITA NO. 101/JODH/2020 RSSRA POLLUTION CONTROL AND RESEARCH FOUNDATION VS. CIT(E) 2 OPPORTUNITIES HAS BEEN PROVIDED TO THE ASSESSEE TO PRODUCE RELEVANT INFORMATION/DOCUMENTATION IN SUPPORT OF ITS CLAIM SEEKING REGISTRATION U/S 12AA OF THE ACT. HOWEVER THE ASSESSEE HAS FAILED TO AVAIL OF SUCH OPPORTUNITY, ACCORDINGLY, THE APPLICATION SEEKING REGISTRATION WAS REJECTED BY LD. CIT(E). 4. HAVING CONSIDERED THE FACTS AND CIRCUMSTANCES OF THE CASE, WE BELIEF THAT THE ASSESSEE DESERVES ONE MORE OPPORTUNITY TO SUBMIT NECESSARY DETAILS AND DOCUMENTS IN SUPPORT OF ITS CLAIM FOR SEEKING REGISTRATION U/S 12AA OF THE ACT. THEREFORE, IN THE INTEREST OF JUSTICE AND FAIR PLAY, THE MATTER IS HEREBY SET ASIDE TO THE FILE OF THE LD. CIT(E) TO DECIDE THE SAME AFRESH AFTER PROVIDING REASONABLE OPPORTUNITY TO THE ASSESSEE. 5. THE ASSESSEE IS ALSO HEREBY DIRECTED TO ATTEND TO THE PROCEEDINGS BEFORE THE LD. CIT(E) AND ENSURE IN TIMELY COMPLETION THEREOF AS SO DIRECTED BY THE LD. CIT(E). IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 12/08/2021. SD/- SD/- ( SANDEEP GOSAIN ) (VIKRAM SINGH YADAV) JUDICIAL MEMBER ACCOUNTANT MEMBER JODHPUR DATED:- 12/08/2021. ITA NO. 101/JODH/2020 RSSRA POLLUTION CONTROL AND RESEARCH FOUNDATION VS. CIT(E) 3 *SANTOSH COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- RSSRA POLLUTION CONTROL AND RESEARCH FOUNDATION, JODHPUR. 2. THE RESPONDENT- CIT(E), JAIPUR. 3. CIT 4. CIT(A) 5. DR, ITAT, JODHPUR. 6. GUARD FILE { ITA NO. 101/JODH/2020} BY ORDER, ASST. REGISTRAR