POOJYA SINDHI PANCHAYAT KANWAR NAGAR(REGD), JAIPUR V. COMMISSIONER OF INCOME TAX (EXEMPTION), JAIPUR

ITA 1114/JPR/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0853 (ITAT-JAIPUR)
• Duration Of Justice: 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 13-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VARINDER MEHTA
• Assessee Lawyers: K L MOOLCHANDAN I
• Keywords: Charitable institution; Set aside
• Section: 12A; 12AA; 11

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S,A JAIPUR JH FOT; IKY JKO] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA-@ ITA. NO. 1114/JP/2019 FU/KZKJ.K O'K Z@ ASSESSMENT YEARS : 2019-20 POOJYA SINDHI PANCHAYAT KANWAR NAGAR(REGD), 87, SINDHU BHAWAN, KANWAR NAGAR, JAIPUR. CUKE VS. THE CIT, (EXEMPTION), JAIPUR. TOLFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AADAP 6165 B VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI K.L. MOOLCHANDANI (C.A.) JKTLO DH VKSJ LS @ REVENUE BY : SHRI VARINDER MEHTA (CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 16/12/2019 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT : 19/12/2019 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF LD. CIT(E), JAIPUR DATED 31.07.2019 WHEREIN THE ASSESSE E HAS TAKEN THE FOLLOWING GROUND OF APPEAL:- 1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LD. CIT(EXEMPTIONS) HAS FACTUALLY AND LEGALLY ERRED IN HOLDING THAT THE APPLICANT TRUST IS NOT FIT FOR REGISTRATION AND THEREBY REJECTING REGISTRATION APPLICATION U/S 12A OF THE ACT, WITHOU T APPRECIATING THE VARIOUS CONTENTIONS OF THE APPELLANT AND ALSO T HE FACTS OF THE ITA NO. 1114/JP/2019 POOJYA SINDHI PANCHAYAT KANWAR NAGAR (REGD) VS. CIT (E) 2 CASE IN RIGHT PERSPECTIVE. THUS THE ORDER SO PASSED DESERVES TO BE QUASHED AND REGISTRATION DESERVES TO BE ALLOWED TO THE APPELLANT TRUST. 2. BRIEFLY THE FACTS OF THE CASE ARE THAT THE ASSES SEE SOCIETY HAS MOVED AN APPLICATION FOR SEEKING REGISTRATION U/S 1 2AA OF THE ACT ON 15.01.2019 BEFORE THE LD CIT(E). THEREAFTER AFTER S EEKING NECESSARY INFORMATION AND DOCUMENTATION, THE LD. CIT(E) HAS H ELD THAT THE ACTIVITIES OF THE ASSESSE-SOCIETY ARE NOT CHARITABL E IN NATURE AND THEREFORE, REGISTRATION U/S 12AA OF THE ACT WAS REJ ECTED. AGAINST THE SAID ORDER, THE ASSESSEE SOCIETY IS IN APPEAL BEFOR E US. 3. DURING THE COURSE OF HEARING, THE LD. AR SUBMITT ED THAT THE ASSESSEE IS A REGISTERED SOCIETY (REGISTRATION NO.6 23/JPR/2015-16) SINCE 1.10.2015 AND IS ENGAGED IN CHARITABLE AND RELIGIOU S ACTIVITIES VIZ. HOLDING OF EYE CAMPS, YOGA CLASSES, CELEBRATION OF FESTIVALS LIKE DUSHSHERA, HOLI, CHETICHAND, ANNIVERSARY OF SAINTS, MAINTAINING WATER COOLERS AND HUTS FOR PUBLIC AT LARGE, HOLDING SEMIN ARS AND PUBLIC MEETINGS TO CREATE CONDUCIVE AND HARMONIOUS ATMOSPH ERE IN THE SOCIETY, TO DISCOURAGE SOCIAL EVILS LIKE DOWRY, UNC ALLED FOR PUMP AND SHOW IN SOCIAL FUNCTIONS LIKE MARRIAGES AND DEATH C EREMONIES ETC., TO SETTLE MUTUAL DIFFERENCES AND DISPUTES OF THE PARTI ES AMICABLY BY MUTUAL UNDERSTANDING AND COUNSELING AND TO ASSIST THE FINA NCIALLY BACK-WARD AND NEEDY PERSONS BY PROVIDING THEM PREMISES I.E, P UBLIC PARKS, DHARAMSHALLA ROOMS & UTENSILS ETC. ON `NO-LOSS AND NO PROFIT' BASIS. FOR THE PURPOSE, THE PREMISES ARE OBTAINED ON RENT FROM M/S BRAHAMPURI REFUGEE CO-OPERATIVE SOCIETY, A REGISTER ED CO-OPERATIVE SOCIETY TO LET OUT THE SAME TO NEEDY AND DOWN TRODD EN PERSONS TO ITA NO. 1114/JP/2019 POOJYA SINDHI PANCHAYAT KANWAR NAGAR (REGD) VS. CIT (E) 3 PERFORM SOCIAL OBLIGATIONS AND OTHER FUNCTIONS AT A FFORDABLE RATES AS EVIDENT FROM THE INCOME AND EXPENDITURE A/C OF LAST THREE YEARS. FROM THESE A/CS, IT IS NOTED THAT THE SOCIETY DID NOT EA RN ANY INCOME FROM HIRING OF THESE PREMISES. 4. IT WAS FURTHER SUBMITTED THAT THE ASSESSEE-SOCIE TY HAD APPLIED FOR REGISTRATION U/S 12AA OF THE I.T. ACT VIDE APPLICAT ION DATED 15.1.2019. FOR THE PURPOSE, ALL THE REQUIRED DETAILS, DOCUMENT S & PHOTOGRAPHS ETC. WERE PRODUCED ALONG WITH 'RECEIPT AND EXPENDITURE A /C' ETC. HAVING EXAMINED SUCH DETAILS OF RECEIPTS AND EXPENDITURE A ND OTHER DOCUMENTS, THE LD. CIT(E) APPEARED TO BE SATISFIED ABOUT THE OBJECTS OF THE SOCIETY BEING OF 'CHARITABLE NATURE OF THESE AC TIVITIES', EXCEPT THE ALLEGED ACTIVITY OF HIRING DHARAMSHALLA, PARKS & UT ENSILS ETC. ON RENT. THE LD. CIT (EXEMPTION) WAS OF THE VIEW THAT HIRING OF DHARMSHALLA, PARKS AND UTENSILS ETC. ON RENT WERE `COMMERCIAL AC TIVITIES' IN NATURE AND WERE HIT BY SECTION 2(15) OF THE ACT AFTER AMEN DMENT W.E.F. 1.4.2016. ACCORDINGLY, THE REGISTRATION APPLICATION U/S 12AA OF THE ACT WAS REJECTED VIDE ORDER U/S 12AA(1)(B) OF THE ACT D ATED 31.7.2019. 5. IT WAS FURTHER SUBMITTED THAT LD. CIT(E) HAD IN CORRECTLY INTERPRETED THE MEANING OF 'COMMERCIAL ACTIVITIES' AS ENVISAGED U/S 2(15) OF THE ACT AND HAD ALSO MISUNDERSTOOD THE WOR KING OF THE 'RECEIPTS AND EXPENDITURE A/C' TO HOLD THAT THE SO CIETY HAD 'INCOME' FROM THESE ACTIVITIES FORMING 73.8% TO 80.15% WHICH IS MORE THAN 20%, TO ARRIVE AT INCORRECT AND ILLOGICAL FINDINGS . AGAIN, AT THE TIME OF GRANTING REGISTRATION U/S 12AA OF THE ACT, THE LD. CIT(E) IS REQUIRED TO LOOK INTO THE GENUINENESS OF THE SOCIETY AND ITS OB JECTIVES ONLY AS HELD ITA NO. 1114/JP/2019 POOJYA SINDHI PANCHAYAT KANWAR NAGAR (REGD) VS. CIT (E) 4 BY NUMBER OF JUDICIAL AUTHORITIES. IN THE PRESENT C ASE, HOWEVER THE LD. CIT(E) HAS TRAVELLED BEYOND HIS JURISDICTION TO REJ ECT THE APPLICATION AND THE FINDINGS OF LD. CIT(E) ARE ASSAILED ON THE FOLL OWING COUNTS:- I. AT THE OUTSET, IT MAY BE POINTED OUT THAT THE LD . CIT (E) HAD INCORRECTLY MENTIONED THAT THE 'INCOME' FROM COMMER CIAL ACTIVITIES IS FORMING 73.80%, 80.15% & 74.18% IS MORE THAN 20% OF THE INCOME OF THE SOCIETY, IS THEREFORE HIT BY SECTION 2(15) OF T HE ACT. IT APPEARS THAT THE LD. CIT (E) HAD MISCONSTRUED THE MEANING OF 'IN COME' WITH 'RECEIPTS'. ON CAREFUL STUDY OF THE 'RECEIPT AND EXPENDITURE A/ C' AS REPRODUCED IN THE ORDER FOR LAST THREE YEARS, IT IS NOTED THAT TH E SOCIETY DID NOT EARN ANY INCOME FROM THE ALLEGED COMMERCIAL ACTIVITIES A S OPINED BY THE LD. CIT (E). FROM THE DETAILS OF 'RECEIPTS AND EXPENDIT URE A/C' IT IS NOTED THAT IN THE FIRST YEAR, I.E. IN THE F.Y. 2015-16, T HE SOCIETY HAD MORE EXPENDITURE THAN RECEIPTS BY RS.8,784/, THUS NO `IN COME' WAS EARNED BY THE SOCIETY DURING THIS YEAR. AGAIN, IN NEXT TWO YEARS ALSO I.E. IN F.Y. 206-17 & 2017-18, THERE WERE NOMINAL SURPLUS OF RS. 9,297/- & RS. 43,194/- RESPECTIVELY WHICH INCLUDED THE RECEIPTS O F RS.75,000/- & RS. 1,53,000/- FROM INTEREST AND DONATIONS AS EVIDENT F ROM THE RECEIPT AND EXPENDITURE A/C. THUS IN THESE YEARS, 'NO' INCOME W AS EARNED FROM HIRING OF DHARAMSHALLA, PARKS AND UTENSILS ETC. AS ALLEGED BY THE ID. CIT(E). ACCORDINGLY, THE LD. CIT (E) HAD INCORRECTL Y WORKED OUT THE 'INCOME' OF THE SOCIETY AT 73.80%, 80.15% & 74.18% OF THE RECEIPTS AND HAD REJECTED THE APPLICATION ON THE BASIS OF IN CORRECT WORKING OF INCOME AS POINTED OUT ABOVE. IN THE CIRCUMSTANCES, THE LD CIT (E) WAS NOT JUSTIFIED TO REJECT THE APPLICATION FOR REGISTR ATION BY INVOKING ITA NO. 1114/JP/2019 POOJYA SINDHI PANCHAYAT KANWAR NAGAR (REGD) VS. CIT (E) 5 PROVISIONS OF SECTION 2(15) OF THE ACT ON THE BASIS OF INCORRECT WORKING OF THE 'INCOME' ALLEGEDLY EARNED BY THE SOCIETY. II. AGAIN THE LD. CIT (E) HAD MISINTERPRETED THE ME ANING OF `COMMERCIAL ACTIVITIES'. FOR UNDERTAKING THE COMMER CIAL ACTIVITIES, `CONSIDERATION' IS AN ESSENTIAL 'INGREDIENT'. IN TH E PRESENT CASE, THIS INGREDIENT IS MISSING AS THE SOCIETY DID NOT UNDERT AKE THE ABOVE ACTIVITIES FOR ANY `CONSIDERATION' AS EXPLAINED ABO VE. IN FACT, THE SOCIETY HAS BEEN UNDERTAKING THESE ACTIVITIES WITH AN OBJECT TO SERVE THE DOWN TRODDEN PERSONS ON NO LOSS AND PROFIT BASI S. THE ELEMENT OF PROFIT MOTIVE IN THESE ACTIVITIES WAS MISSING AS EV IDENT FROM THE RECEIPTS & EXPENDITURE A/C. THE MEANING OF 'COMMERC IAL ACTIVITY' HAS BEEN DEFINED AS UNDER: THE ADVANCEMENT OF ANY OTHER OBJECT OF GENERAL PUB LIC UTILITY SHALL NOT QUALIFY AS A CHARITABLE PURPOSE, IF THE S AME INVOLVES THE CARRYING ON OF ANY ACTIVITY IN THE NATURE OF TRADE, COMMERCE OR BUSINESS OR RENDERING OF ANY SERVICE IN RELATION TO ANY TRADE, COMMERCE OR BUSINESS FOR CONSIDERATION IN VIEW OF ABOVE DEFINITION, THE SOCIETY DID NOT UN DERTAKE ANY COMMERCIAL ACTIVITY FOR 'CONSIDERATION'. ACCORDING LY, THE PROVISIONS OF SECTION 2(15) OF THE ACT DO NOT COME INTO PLAY IN T HIS CASE. III. LASTLY, ON THE DATE, IT IS A SETTLED LAW THAT AT THE STAGE OF GRANT OF REGISTRATION UNDER SECTION 12A OF THE ACT, THE LD. CIT(E) IS SUPPOSED TO EXAMINE ONLY GENUINENESS OF THE TRUST AND ITS OBJEC TS. IT IS NOT APPROPRIATE ON THE PART OF THE COMMISSIONER TO EXAM INE THE ASPECT OF ITA NO. 1114/JP/2019 POOJYA SINDHI PANCHAYAT KANWAR NAGAR (REGD) VS. CIT (E) 6 APPLICATION OF INCOME AT THE STAGE OF GRANTING REGI STRATION UNDER SECTION 12AA, WHICH IS TO BE EXAMINED BY THE ASSESSING OFFI CER ON A YEAR TO YEAR BASIS AT THE TIME OF CLAIMING EXEMPTION UNDER SECTION 11 OF THE ACT. AT THE TIME OF GRANT OF REGISTRATION, THE JURI SDICTION OF THE ID. CIT (E) IS RESTRICTED TO VERIFY THE GENUINENESS OF THE SOCIETY AND TO ASCERTAIN AS TO WHETHER THE OBJECTS OF ASSESSEE ARE CHARITABLE OR NOT. FOR THE PURPOSE, RELIANCE WAS PLACED ON THE DECISIO NS IN CASE OF CIT VS. D.P.R. CHARITABLE TRUST (2011) 61 ITR (M.P), ANJANE YA MEDICAL TRUST VS CIT KOZHIKODE (2016) 382 ITR 399 (KERALA) AND OTHER S. 6. IT WAS FURTHER SUBMITTED THAT IN THIS CASE, THE LD. CIT (E) WAS SATISFIED ABOUT THE GENUINENESS OF THE SOCIETY AND ITS OBJECTS. HE DID NOT DISPUTE THE 'GENUINENESS' OF THE SOCIETY AND IT S `OBJECTS' ETC. AT ANY STAGE, IN THE CIRCUMSTANCES THE APPLICATION FOR GRA NTING REGISTRATION U/S 12AA OF THE ACT SHOULD BE ACCEPTED AND REGISTRATION U/S 12AA DESERVES TO BE GRANTED. 7. PER CONTRA, THE LD. CIT/DR REFERRING TO THE OBJE CTS OF THE ASSESSEE-SOCIETY AS WELL AS THE INCOME AND EXPENDIT URE ACCOUNT FOR LAST 3 YEARS SUBMITTED THAT THE ASSESSEE-SOCIETY IS ENGA GED IN THE ACTIVITY OF PROVIDING PARKS, BUILDING AND SATSANG BHAWAN, UT ENSILS ON RENT/COMMISSION AND RECEIPTS/CONSIDERATION THEREOF FORMS SUBSTANTIAL INCOME AND IS THE NATURE OF COMMERCIAL/BUSINESS INC OME OF THE ASSESSEE-SOCIETY. IT WAS SUBMITTED THAT THE ASSETS LIKE SATSANG BHAWAN, PARK ARE NOT REFLECTED IN THE BALANCE SHEET. THEREF ORE, THE RECEIPTS/CONSIDERATION ARE NOTHING BUT COMMERCIAL I NCOME IN LIEU OF SERVICES GIVEN AND ANY CASE THE RECEIPTS/CONSIDERAT ION FORM A ITA NO. 1114/JP/2019 POOJYA SINDHI PANCHAYAT KANWAR NAGAR (REGD) VS. CIT (E) 7 SUBSTANTIAL PARTS OF ITS INCOME WHICH CANNOT BE TER MED AS CHARITABLE IN NATURE. IT WAS ACCORDINGLY SUBMITTED THAT THE RECEI PTS FROM THESE COMMERCIAL ACTIVITIES CONSTITUTE 73.80% FOR F.Y. 20 15-16, 80.18 FOR F.Y. 2016-17 AND 74.18 FOR F.Y. 2017-18 WHICH IS CLEARLY HIT BY THE PROVISO TO SECTION 2(15) OF THE ACT. IT WAS ACCORDINGLY SUB MITTED THAT THE LD. CIT(E) HAS RIGHTLY HELD THAT THE ACTIVITIES OF THE ASSESSEE SOCIETY ARE NOT CHARITABLE IN NATURE AS ITS PREDOMINANTLY CARRIED O UT ACTIVITIES OF PROVIDING PARKS/BUILDING, SATSANG BHAWAN, UTENSILS ON RENT/COMMISSION. 8. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. THE ASSESSEE SOCIETY IS AN EXI STING SOCIETY REGISTERED UNDER THE SOCIETY REGISTRATION ACT SINCE 01.10.2015 AND THEREAFTER IT HAS MOVED AN APPLICATION BEFORE THE L D. CIT(E) ON 15.01.2019 SEEKING REGISTRATION U/S 12AA OF THE ACT . THEREFORE, BEING AN EXISTING AND RUNNING SOCIETY AT THE TIME OF MOVI NG AN APPLICATION, THE LD. CIT(E) WAS WELL WITHIN HIS JURISDICTION TO EXAMINE NOT JUST ITS OBJECTS OF THE ASSESSEE SOCIETY BUT ALSO THE FACT T HAT THE ACTIVITIES OF THE ASSESSEE-SOCIETY ARE GENUINE AND ARE IN CONSONANCE WITH THE OBJECT FOR WHICH THE SOCIETY HAS BEEN ESTABLISHED. THE LD. CIT (E) REFERRING TO THE RECEIPTS FROM HIRING OF PREMISES AND UTENSILS HELD THAT THOUGH THIS ACTIVITIES QUALIFY AS GENERAL PUBLIC UTILITY, HOWEV ER, GIVEN QUANTUM OF THE RECEIPT, IT WAS HELD THAT THESE ARE THE PREDOMI NANT ACTIVITIES WHICH ARE CARRIED OUT BY THE ASSESSEE-SOCIETY ON COMMERCI AL BASIS. THE LD. CIT(E) HAS ALSO HELD THAT THE VARIOUS BUILDINGS/PAR KS FOR WHICH THE ASSESSEE HAS SHOWN RECEIPTS ARE NOT REFLECTED IN IT S BALANCE SHEET AND THE ASSESSEE HAS NOT PRODUCED ANY EVIDENCE OF TITLE OF THESE ASSETS. DURING THE COURSE OF HEARING, THE LD. AR SUBMITTED THAT THE ASSESSEE ITA NO. 1114/JP/2019 POOJYA SINDHI PANCHAYAT KANWAR NAGAR (REGD) VS. CIT (E) 8 SOCIETY HAS TAKEN PREMISES ON NOMINAL RENT FROM M/S BRAHAMPURI REFUGEE CO-OPERATIVE SOCIETY AND THE SAID PREMISES ARE PROVIDED TO NEEDY PERSONS TO PERFORM SOCIAL OBLIGATION AND OTHE R ACTIVITIES AT AFFORDABLE RATE ON NO PROFIT AND NO LOSS BASIS AND A COPY OF THE RENT DEED/IKARNAMA WAS SUBMITTED. WE FIND THAT EXISTENC E OF SUCH AN ARRANGEMENT BETWEEN THE ASSESSEE-SOCIETY AND M/S BR AHAMPURI REFUGEE CO-OPERATIVE SOCIETY WAS NOT BROUGHT TO THE NOTICE OF THE LD. CIT(E) WHICH HAS PROBABLY RESULTED IN THE HIS FINDI NGS WHERE HE SAYS THAT NO SUCH ASSETS ARE REFLECTED ON THE BALANCE SH EET OF THE ASSESSEE COMPANY. IN LIGHT OF THE SAME, WE ARE OF THE OPINI ON THAT THIS ARRANGEMENT OF TAKING PREMISES ON HIRE AND GIVING I T TO NEEDY PERSONS AS SO CLAIMED BY THE ASSESSEE SOCIETY NEED TO BE EX AMINED AFRESH BY THE LD CIT(E). FURTHER, THE LD. AR HAS SUBMITTED T HAT THE PREDOMINANT ACTIVITY OF THE ASSESSEE-SOCIETY IS NOT HIRING OF T HE PREMISES RATHER PREDOMINANT ACTIVITIES OF THE ASSESSEE-SOCIETY ARE HOLDING OF EYE CAMPS, YOGA CLASSES, CELEBRATION OF FESTIVALS LIKE DUSHSHE RA, HOLI, CHETICHAND ETC. AND THE RECEIPTS ARISING OUT OF THE HIRING OF PREMISES ARE INCIDENTAL RECEIPTS AND THE SAME ARE USED FOR ADVANCEMENT OF I TS MAIN OBJECTIVES. WE PRIMA FACIE FIND FORCE IN THE ARGUMENTS OF THE L D AR. THE PREDOMINANT ACTIVITIES WHERE SO CARRIED OUT BY THE ASSESSEE SOCIETY AS SO CLAIMED WILL NOT NECESSARILY RESULT IN ANY RECEI PTS, RATHER THE ASSESSEE SOCIETY HAS TO INCUR EXPENSES TOWARDS CARR YING OUT SUCH ACTIVITIES AND IN ORDER TO FUND SUCH ACTIVITIES, WH ERE THE PREMISES AND OTHER PLACES ARE GIVEN ON RENT AND RECEIPT ARISING THEREFROM WILL ONLY BE REFLECTED IN THE FINANCIAL STATEMENTS AND ARE USED FOR CARRYING OUT THE MAIN ACTIVITIES, THE LATTER ACTIVITIES WILL QUALIFY AS ANCILLARY AND IN FULFILLMENT OF MAIN ACTIVITIES AND NOT THE MAIN AND PREDOMINANT ITA NO. 1114/JP/2019 POOJYA SINDHI PANCHAYAT KANWAR NAGAR (REGD) VS. CIT (E) 9 ACTIVITIES. HOWEVER, WE FIND THAT THE SAID FACTS R EGARDING CARRYING OUT MAIN ACTIVITIES AS SO CLAIMED BY THE ASSESSEE SOCIE TY ARE NOT EMERGING FROM THE ORDER OF THE LD. CIT(E) AND THUS NOT BORNE OUT OF THE RECORDS BEFORE US, THOUGH THE ASSESSEE SOCIETY HAS SUBMITTE D SOME PHOTOGRAPHS WHICH WOULD AGAIN NEED VERIFICATION. T HEREFORE, IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE DEEM IT APPRO PRIATE THAT THE MATTER IS SET-ASIDE TO THE FILE OF THE LD CIT(E) TO DECIDE THE MATTER AFRESH AFTER PROVIDING REASONABLE OPPORTUNITY TO THE ASSESSEE-SO CIETY. IN THE RESULT, THE MATTER IS SET ASIDE TO THE FILE OF THE LD. CIT( E) AND THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON19/12/2019. SD/- SD/- FOT; IKY JKO FOE FLAG ;KNO (VIJAY PAL RAO) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 19/12/2019. *SANTOSH VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- POOJYA SINDHI PANCHAYAT KANWAR NAGAR (REGD), JAIPUR. 2. IZR;FKHZ@ THE RESPONDENT- CIT (EXEMPTIONS), JAIPUR. 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR. 6. XKMZ QKBZY@ GUARD FILE { ITA NO. 1114/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR