SHRI ARGOHA DHAM CHARITABLE TRUST, RAIGARH V. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

ITA 121/RPR/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 2647 (ITAT-RAIPUR)
• Duration Of Justice: 3 year(s) 10 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-05-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Appeal Filed On: 26-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Charitable institution
• Section: 12A; 12AA

Judgement Text

ITAT-Raipur Page 1 of 4 आयकर अपीलीय Ɋायािधकरण, रायपुर Ɋायपीठ, रायपुर मŐ। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR (Through Virtual Court at Raipur) BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI JAMLAPPA D BATTULL, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 121/RPR/2018 कर िनधाŊरण वषŊ / Assessment Year : 2017-2018 Shri Agroha Dham Charitable Trust C/o Harsh Channel, Opp. PNB Raigarh (C.G.) PAN: AARTS 0909 F . . . . . . .अपीलाथŎ / Appellant बनाम / V/s Commissioner of Income Tax (Exemption), Bhopal - (MP) . . . . . . .Ĥ×यथȸ / Respondent }kjk / Appearances Assessee by : Shri R. B. Doshi Revenue by : Shri Debashish Lahiri सुनवाई की तारीख / Date of conclusive Hearing : 10/05/2022 घोषणा की तारीख / Date of Pronouncement : 10/05/2022 आद े श / ORDER PER JAMLAPPA D BATTULL, AM; Against the order of rejection of Commissioner of Income Tax - Exemption, Bhopal [for short “CIT(E)”] passed u/s 12AA(1)(b)(ii) of the Income-tax Act, 1961 [for short “the Act”] vide order dt. 27/04/2018, the appellant filed the present appeal before Income Tax Appellate Tribunal [for short “the Tribunal”] u/s 253. Shri Agroha Dham Charitable Trust, AY :2017-2018 ITA No :121/RPR/2018, PAN : AARTS0909F ITAT-Raipur Page 2 of 4 2. Before advancing the matter on facts for adjudication, it is necessary to imitate grounds assailed by the appellant as under; “1. Ld Commissioner of Income Tax (Exemption) was not justified in rejecting application filed by appellant for registration u/s. 12A and in refusing to grant registration without appreciating the facts of the case properly. The rejection order passed by CIT(Exemption) u/s 12AA(1)(b)(ii) is arbitrary, illegal, and not justified. The appellant is entitled for registration u/s. 12A. 2. The appellant reserves the right to amend, modify or add any of the ground of appeal.” (Emphasis Supplied) 3. Having laid the grounds of appeal challenged under the present appeal, succinctly stated facts of the case are; 3.1 The appellant is a trust formed and registered with the Registrar of Public Trust, Raigarh on 14/03/2017, has filed an application for registration u/s 12AA of the Act, vide Form 10A dt 23/10/2017. In order to verify the object and activities Ld. CIT(E) called upon the appellant by issue of notice 22/02/2018, pursuant to which the appellant was represented by its authorised representative [for short “AR”], after considering the submission vis-à-vis the explanation, the application for the registration was rejected by an order dt 27/04/2018 with the following observation; a. The appellant has on the earlier occasion filed similar application for registration dt. 01/06/2016 and 18/03/2017 and the same were rejected by an order dt. 22/12/2016 and 05/10/2017 Shri Agroha Dham Charitable Trust, AY :2017-2018 ITA No :121/RPR/2018, PAN : AARTS0909F ITAT-Raipur Page 3 of 4 b. The appellant failed to produce the details documents evidencing the activities carried out by it in terms of its object and c. The appellant objects were in the nature of benefits to particular community i.e., “Agrasen/Agrawal Community” 3.2 Aggrieved by the order of Ld. CIT(E), the appellant trust is in appeal before us with the grounds of appeal laid in foregoing para 2. 4. On this scheduled date of hearing, the Ld. AR adverting to the application of withdrawal vide dt 03/05/2022 tendered by the appellant, made to and received by this Tribunal, entreated for withdrawal of appeal from prosecuting the matter further citing the following reason as per clause 3 withdrawal application; “3. Subsequent to rejection of the registration application, the assessee had filed fresh application for registration u/s 12A and against such subsequent application, the assessee trust has been granted registration u/s 12A as well as u/s 80G. In view of this, the assessee does not wish to purse the present appeal.” (Emphasis Supplied) 5. Ld. departmental representative [for short “DR”] expressed no objection for the withdrawal of this appeal. 6. After perusal of material placed on record and duly considered the facts of the case in the light of legal position. Ergo, in the light of written application from the appellant and no objection from the respondent revenue, we allow the appeal for withdrawal. Shri Agroha Dham Charitable Trust, AY :2017-2018 ITA No :121/RPR/2018, PAN : AARTS0909F ITAT-Raipur Page 4 of 4 7. Resultantly, the appeal of the appellant trust is dismissed as withdrawn. Order pronounced in open court on this Tuesday 10 th day of May, 2022. -S/d- -S/d- RAVISH SOOD JAMLAPPA D BATTULL JUDICIAL MEMBER ACCOUNTANT MEMBER रायपुर / RAIPUR; िदनांक / Dated : 10 th day of May, 2022 आदेश की Ůितिलिप अŤेिषत / Copy of the Order forwarded to : 1. अपीलाथŎ / The Appellant. 2. ŮȑथŎ / The Respondent. 3. The Pr. CIT, Raipur (C.G.) 4. The CIT-(E), Bhopal (M.P.) 5. िवभागीय Ůितिनिध, आयकर अपीलीय Ɋायािधकरण, रायपुर / DR, ITAT, Raipur Bench, Raipur. 6. गाडŊफ़ाइल / Guard File. आदेशानुसार / BY ORDER, िनजीसिचव / Private Secretary आयकर अपीलीय Ɋायािधकरण, रायपुर