Dawat E Islami Hind, Jodhur V. CIT(Exemption), Jaipur

ITA 109/JODH/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9152 (ITAT-JODHPUR)
• Duration Of Justice: 1 year(s) 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-08-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2019-2020
• Appeal Filed On: 30-06-2020
• 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. 109/JODH/2020 ASSESSMENT YEARS : 2019-20 DAWAT E ISLAMI HIND MAKTABATUL MADINA, 19, PANNA DHAI MARG, NEAR HOTEL RAJD ARSHAN SILAVATWADI I/S HATHIPOL, UDAIPUR. VS. THE CIT (E), JAIPUR. PAN/GIR NO.: AADTD 1297 P APPELLANT RESPONDENT ASSESSEE BY : NONE 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 26.02.2020 CHALLENGING THE REJECTION OF ITS APPLICATION SEEKING REGISTRATION U/S 12AA OF THE ACT. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THE LD CIT/DR WAS HEARD AND MATERIAL ON RECORD WAS PURUSED. ON PERUSAL OF THE ORDER PASSED BY THE LD. CIT(E), IT IS OBSERVED THAT THE LD CIT(E) HAS STATED IN HIS ORDER THAT SUFFICIENT OPPORTUNITIES HAS BEEN PROVIDED TO THE ASSESSEE TO PRODUCE RELEVANT INFORMATION/DOCUMENTATION IN SUPPORT OF ITS CLAIM ITA NO. 109/JODH/2020 DAWAT E ISLAMI HIND VS. CIT(E) 2 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). 3. 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. 4. 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. 109/JODH/2020 DAWAT E ISLAMI HIND VS. CIT(E) 3 *SANTOSH COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- DAWAT E ISLAMI HIND, UDAIPUR. 2. THE RESPONDENT- CIT(E), JAIPUR. 3. CIT 4. CIT(A) 5. DR, ITAT, JODHPUR. 6. GUARD FILE { ITA NO. 109/JODH/2020} BY ORDER, ASST. REGISTRAR