Jeenshashan Seva Shiksha Sanskar Sankul Trust, Ujjain V. The Commissioner of Income Tax, Ujjain

ITA 12/IND/2013

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 2971 (ITAT-INDORE)
• Duration Of Justice: 4 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-05-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 04-01-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R R MEENA
• Section: 12AA; 12

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL , INDORE BENCH, INDORE BEFORE SHRI JOGINDER SINGH, J.M. AND SHRI R.C.SHARM A, A.M. PAN NO. : AAMTS - 1801R I.T.A.NO. 12/IND/2013 JEENSHASHAN SEVA SHIKSHA SANSKAR SANKUL TRUST, UJJAIN VS. CIT, UJJAIN APP ELLANT RESPONDENT APPELLANT BY : SHRI SHARAD JAIN, CA RESPONDENT BY : SHRI R. R.MEENA, SR. DR DATE OF HEARING : 08 . 0 5 .201 3 DATE OF PRONOUNCEMENT : 13 . 0 5 .201 3 O R D E R PER R. C. SHARMA, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER PASSED BY THE CIT REFUSING REGISTRATION U/S 12AA DA TED 29.12.2010. -: 2: - 2 2. RIVAL CONTENTIONS HAVE BEEN HEARD AND RECORDS PERUSED. ASSESSEES APPLICATION FOR REGISTRATION U/ S 12A/12AA WAS REFUSED BY THE CIT VIDE ITS ORDER DATED 29.10.2 012. 3. IT WAS ARGUED BY THE LD. AUTHORIZED REPRESENTATIVE THAT CLAUSE 26 OF THE TRUST DEED, WHICH WAS FOUND T O BE NOT CHARITABLE HAS BEEN DELETED AFTER EXECUTING THE AME NDMENT IN THE TRUST DEED DATED 31 ST OCTOBER, 2012. HE FURTHER SUBMITTED THAT THE ASSESSEE HAS ALSO BEEN GRANTED REGISTRATIO N UNDER THE M.P.PUBLIC TRUST ACT VIDE ORDER DATED 24.7.2013. AC CORDINGLY, IT WAS PRAYED THAT THE MATTER SHOULD BE RESTORED TO THE FILE OF THE CIT FOR DECIDING AFRESH. 4. ON THE OTHER HAND THE LD. SR. DR RELIED ON THE ORDE R OF CIT REFUSING REGISTRATION U/S 12A. 5. WE HAVE GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW AS WELL AS THE DOCUMENTS SUBMITTED BEFORE US. WE FOUND THAT REGISTRATION WAS BASICALLY DECLINED ON THE PLE A THAT CLAUSE 26 OF THE TRUST DEED WAS NOT CHARITABLE IN NATURE. WE FOUND THAT THE ASSESSEE HAS AMENDED THE TRUST DEED FROM 3 1 ST OCTOBER,2012, FOR DELETION OF CLAUSE 26. AS THIS AM ENDED DEED WAS NOT BEFORE THE CIT AND PRODUCED BEFORE US FOR T HE FIRST -: 3: - 3 TIME, IN THE INTEREST OF JUSTICE, WE RESTORE THIS I SSUE TO THE FILE OF CIT FOR DECIDING AFRESH AFTER CONSIDERING THE AM ENDED TRUST DEED. WE ALSO FOUND THAT REGISTRATION WAS DECLINED ON THE PLEA THAT THE ASSESSEE WAS NOT GRANTED REGISTRATION UNDE R THE M.P. PUBLIC TRUST ACT. HOWEVER, THE ASSESSEE HAS ALSO OB TAINED ITS REGISTRATION VIDE ORDER DATED 27.4.2013. IN VIEW OF THIS CERTIFICATE, THE OBJECTION OF CIT, NOW DOES NOT STA ND VALID FOR DECLINE OF REGISTRATION. 6. WITH REGARD TO ALLEGATION OF CIT THAT THE ASSESSEE HAS NOT FILED PAN NO., AS PER OUR CONSIDERED VIEW IT IS NOT A CONDITION REQUIRED FOR GRANT OF REGISTRATION U/S 12 AA. WHILE GRANTING REGISTRATION U/S 12AA GENUINENESS OF ACTIV ITIES OF THE ASSESSEE TRUST IS REQUIRED TO BE EXAMINED SO AS TO FIND OUT WHETHER THESE ARE CHARITABLE IN NATURE OR NOT. SIMI LARLY, THE OBJECTION OF CIT THAT NO RETURN WAS FILED BY THE AS SESSEE, WE FOUND THAT AT THE TIME OF APPLICATION U/S 12AA, NO RETURN WAS DUE FOR FILING. 7. WITH REGARD TO OBJECTION OF CIT, NO BOOKS WERE MAINTAINED, WE FOUND THAT THE ASSESSEE HAS FILED AU DITED FINANCIAL STATEMENT BEFORE THE CIT ON 16.10.2012, W HICH IS -: 4: - 4 PRIOR TO PASSING OF ORDER ON 29.10.2012. WE ALSO FO UND THAT PHOTOCOPIES OF THE BANK STATEMENTS AND RELEVANT LED GER ACCOUNTS IN THE BOOKS OF THE ASSESSEE WERE SUBMITTE D BEFORE CIT ON 16.10.2012. THE VOUCHERS, RECEIPTS ETC. WERE PRODUCED BEFORE THE CIT DURING COURSE OF HEARING ON 16.12.20 12 AND 19.12.2012. 8. IN VIEW OF THE ABOVE, WE RESTORE THE MATTER BACK TO THE FILE OF CIT FOR DECIDING AFRESH AFTER CONSIDERING O UR ABOVE OBSERVATIONS AND THE CERTIFICATES FILED BY THE ASSE SSEE FOR THE FIRST TIME BEFORE US. WE DIRECT ACCORDINGLY. 9. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICA L PURPOSES. THIS ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT ON 13 TH MAY, 2013. SD/- SD/- (JOGINDER SINGH) (R. C. SHARMA) JUDICIA L MEMBER ACCOUNTANT MEMBER DATED : 13 TH MAY, 2013. CPU* 8135