MAHESHWARI SAMAZ SAMPATI TRUST, BHILWARA V. CIT-EXEMPTION, Jaipur

ITA 1010/JPR/2015

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 5135 (ITAT-JAIPUR)
• Duration Of Justice: 6 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-07-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: misc
• Appeal Filed On: 23-12-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MEENA CIT DHK
• Keywords: Opportunity of being heard
• Section: 12AA

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH DQY HKKJR] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS [KK LNL; DS LE{K BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YAD AV, AM VK;DJ VIHY LA-@ ITA NO. 1010/JP/2015 MAHESHWARI SAMAZ SAMPATI TRUST, MAHESHWARI BHAWAN, NAGORI GARDEN, BHILWARA. CUKE VS. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AABTM 1605 N VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE JKTLO DH VKSJ LS@ REVENUE BY : SHRI M.S. MEENA (CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 22.07.2016. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 22/07/2016. VKNS'K@ ORDER PER SHRI KUL BHARAT, JM. THE APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT (EXEMPTIONS), JAIPUR DATED 20.11.2015, RAISING THE FOLLOWING GROUND OF APPEAL :- IN FACTS AND CIRCUMSTANCES OF THE CASE AS WELL AS IN LAW THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), JAIPUR HER E TO GROSSLY ERRED AND PASSED AN IMPUGN AND ERRONEOUS ORDER TO O BSERVING THE WRONGFUL CONCLUSION ABOUT THE OBJECTS AND CONSTITUT ION OF THE TRUST PRINCIPALLY HAVING PURELY OF PREDETERMINED VIEWS AN D WITHOUT GIVEN THE PROPER OPPORTUNITY OF BEING HEARD SPECIALLY IN RESP ECT TO PERSONAL PRESENCE SIMULTANEOUSLY TO PRODUCING THE ORIGINAL D OCUMENTS REJECTED OUR APPLICATION FOR REGISTRATION U/S 12AA OF THE IN COME TAX ACT, 1961 IS ABSOLUTELY ILLEGAL, UNWARRANTED AND BEYOND THE G ENUINE FACTS OF THE CASE. 2. THE LD. COUNSEL FOR THE ASSESSEE VIDE LETTER DAT ED 24.06.2016 HAS SUBMITTED THAT THE RELIEF SOUGHT BY THE ASSESSEE UNDER SECTIO N 12AA(1)(B) HAS SINCE BEEN GRANTED BY THE CIT (EXEMPTION) VIDE ORDER DATED 6 TH MAY, 2016, THEREFORE, HE PRAYED TO WITHDRAW THE APPEAL FILED BEFORE THE TRIB UNAL. TO THIS, THE LD. D/R HAS NO 2 ITA NO. 1010/JP/2015 MAHESHWARI SAMAZ SAMPATI TRUST 2 OBJECTION. CONSIDERING THE ABOVE SUBMISSION OF THE LD. COUNSEL FOR THE ASSESSEE, WE PERMIT THE ASSESSEE TO WITHDRAW THE APPEAL. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 22/07/2016. SD/- SD/- FOE FLAG ;KNO ( DQY HKKJR ) (VIKRAM SINGH YADAV) ( KUL BHARAT ) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 22/07/2016. DAS/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- MAHESHWARI SAMAZ SAMPATI TRUST, BHILWARA. 2. THE RESPONDENT- THE CIT ( EXEMPTIONS), JAIPUR. 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (ITA NO. 1010/JP/2015) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR 3 ITA NO. 1010/JP/2015 MAHESHWARI SAMAZ SAMPATI TRUST 3