HARI SIDH HANUMAT SEVA TRUST, CHURU V. CIT (EXEMPTION), Jaipur

ITA 1059/JPR/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 2240 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 1 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 02-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROLEE AGARWAL CIT DHK
• Keywords: Opportunity of being heard; Corroborative evidences
• Section: 80G; 12AA

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR JH FOT; IKY JKO] U;KF;D LNL; ,OA JH HKKXPAN] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, A M VK;DJ VIHY LA-@ ITA NO. 1059/JP/2016 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : ............... SHRI HARI SIDH HANUMAT SEVA TRUST, C/O- SHRI DEVKI NANDAN SHARMA, VASUNDRA APARTMENT, YATI SHERI RIDHI KARANJI, OSHDHALAYA KE PASS, WARD NO. 21, CHURU- 331301 CUKE VS. C.I.T.(EXEMPTIONS), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AAKTS 4732 M VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI ROHAN SOGANI (CA) JKTLO DH VKSJ LS@ REVENUE BY : SMT. ROLEE AGARWAL (CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 08/01/2018 MN?KKS'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 09/01/2018 VKNS'K@ ORDER PER: BHAGCHAND, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE EMANATES FR OM THE ORDER OF THE LD. CIT(E), JAIPUR DATED 04/10/2016, WHEREIN THE ASSESSEE HAS TAKEN SOLE EFFECTIVE GROUND OF APPEAL, WHICH IS REPRODUCED AS UNDER: IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW, THE LD. CIT(E) HAS ERRED IN DENYING THE APPROVAL FOR EXEMPTION U/S 80G (5)(VI) OF INCOME TAX ACT, 1961 IN GROSS VIOLATION OF THE DIRECTIONS OF T HE HONBLE ITAT IN ITA NO. 612&613/JP/2012 ORDER DATED 16/01/2013. THE ACTION OF THE LD. CIT(E) IS ITA 1059/JP/2016_ SHRI HARI SIDH HANUMAT SEVA TRUST VS. CIT(E) 2 ILLEGAL, UNJUSTIFIED, ARBITRARY AND AGAINST THE FAC TS OF THE CASE. RELIEF MAY PLEASE BE GRANTED BY GRANTING THE APPROVAL FOR EXEM PTION U/S 80G OF INCOME TAX ACT, 1961. 2. IN THE EARLIER ROUND OF APPEAL, THE HONBLE ITAT WHILE DECIDING ITA NO. 612 & 613/JP/2012 RESTORED BACK THE ISSUE R EGARDING REGISTRATION U/S 12AA OF THE INCOME TAX ACT, 1961 (I N SHORT THE ACT) AND APPROVAL U/S 80G OF THE ACT TO THE LD. CIT(E). IT WAS SUBMITTED DURING THE HEARING THAT THE LD. CIT HAS GRANTED REGISTRATIO N U/S 12AA OF THE ACT TO THE ASSESSEE. HOWEVER, THE LD. CIT(E) HAS REJECTED THE APPROVAL U/S 80G OF THE ACT. THE LD. AR OF THE ASSESSEE HAS SUBM ITTED THAT THE ASSESSEE IS ENGAGED IN CERTAIN CHARITABLE ACTIVITIE S LIKE DISTRIBUTION OF BLANKET, SWEATER ETC. TO POOR PERSONS AND WATER HUT. HE PLEADED THAT THE LD. CIT(E) WAS NOT JUSTIFIED IN REJECTING THE ASS ESSEES CLAIM. HOWEVER, HE ADMITTED THAT THE SUPPORTING EVIDENCES WE RE NOT FILED, WHICH HAS BEEN SUBMITTED VIDE LETTER DATED 16/11/201 7 BEFORE THE ITAT BENCH. HE PLEADED THAT THE MATTER MAY BE RESTORED B ACK TO THE FILE OF THE LD. CIT(E) AND THE ASSESSEE SHALL SUBMIT NECESS ARY DOCUMENTS BEFORE THE LD. CIT(E). 3. ON THE OTHER HAND, THE LD CIT DR WAS NOT HAVING AN Y SERIOUS OBJECTION TO THIS PROPOSITION OF THE LD AR OF THE A SSESSEE. ITA 1059/JP/2016_ SHRI HARI SIDH HANUMAT SEVA TRUST VS. CIT(E) 3 4. AFTER HEARING BOTH THE SIDES ON THIS ISSUE AND I N THE INTEREST OF JUSTICE AND EQUITY, THE MATTER IS RESTORED BACK TO THE FILE OF THE LD. CIT(E) TO BE DECIDED DE NOVO AFTER PROVIDING EFFECTI VE AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSE SSEE SHALL SUBMIT ALL RELEVANT DOCUMENTS AS REQUIRED FOR APPROVAL U/S 80G OF THE ACT. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 09/01/2018. SD/- SD/- FOT; IKY JKO HKKXPAN (VIJAY PAL RAO) (BHAGCHAND) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 09 TH JANUARY, 2018 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI HARI SIDH HANUMAT SEVA TRUST, CHURU. 2. IZR;FKHZ @ THE RESPONDENT- THE CIT(EXEMPTIONS), JAIPUR. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 1059/JP/2016) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR