Swami Ambrish Chetanya Sewa Samiti , Vidisha V. CIT Exemption, Bhopal

ITA 141/Ind/2021

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 5876 (ITAT-INDORE)
• Duration Of Justice: 1 year(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 18-07-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 80G; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE (Convened through Virtual Court) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER आयकर अपील सं./I. T. A. No. 140 & 141/ Ind/ 2021 ( नधा रण वष / Ass es s ment Ye ar : NA) S w a mi A mb r is h C h et an y a S ew a S a mi ti H . N o. 10 V i dhy a V i ha r Co l o ny , A h me d p ur R o ad , Be h in d S he e t a l M ar bl e, V i di s ha (M . P . ) 464 0 0 1 बनाम/ V s . C I T Ex e mp t io n R o o m N o. 2 1, II F l o or , R EA C, Bh op al (M . P . ) P i n - 4 62 01 6 थायी लेखा सं./जीआइआर सं./P A N / G IR N o . : A A L T S0 7 7 0 L (अपीलाथ /Appellant) . . ( यथ / Respondent) अपीलाथ ओर से/Appellant by : S h ri A s h is h G oy al , A . R . यथ क ओर से / Respondent by : Shri P. K. Mitra, CIT.D.R. स ु नवाई क तार ख / D a t e o f H e a r i ng 14/07/2022 घोषणा क तार ख /D a te o f P r o n o u nc e me n t 19/07/2022 ORDER PER MAHAVIR PRASAD, JM: Both a ppeal s have be en pref erre d b y the a ss e ss e e aga ins t t he order of the Co mmi s si oner of Inco me Tax ( Exe mpti on), ITA Nos. 140 & 141/Ind/2021 [Swami Ambrish Chetanya Sewa Samiti - 2 - Bhopal (‘CI T( E) ’ i n s hort ) dat ed 26. 02. 2021 & 02. 03. 2021; re spe ct ive l y. 2. In thes e ca s es , the as s es s ee s oci et y re gis te red under M. P. Soci et y Regi s tra ti on Act, 1973 on 8 t h Nove mb e r 2011 under the na me of Swa mi A mb ri sh Chet an ya Sewa Sa mit i , Vi di sha a nd t he s a me i s r egi st ere d unde r S. 12AA of t he Ac t. The ass es s ee mov e d a n a ppl i cati on for gra nt of exe mpt i on under S.80G of t he Act . Ther eaf te r, a not ic e wa s is sue d on 19. 10. 2020. In re spons e to sa id not ice , s ub mi s si ons were f il ed b y the a ss es s e where in i t is noti ced b y t he le ar ned CIT(E) t hat copi es of audi t ed books of a ccount are not le gibl e and on ac count of above s ai d rea son, a ppli cati on for gr ant of 80G registra ti on wa s re je ct ed b y the l ear ned CIT(E) . 3. Now as s es s ee i s be fore us b y wa y of s ta tut or y appea ls . 4. We ha ve gone through the rel eva nt re cord a nd heard both t he s i des . Now as s es s ee has filed l egi ble c op y of audit ed ac count s a nd sa me ar e part of the pa per book. Since, now bef ore us grie vance of le arned CI T(E) has be en a d dres s ed a s as s es s ee ha s fi l ed le gibl e cop y of the a udit ed books of a ccount s. The refor e, in t he i nte res t of jus t ic e, we se t a s ide t hes e mat te rs ITA Nos. 140 & 141/Ind/2021 [Swami Ambrish Chetanya Sewa Samiti - 3 - bac k t o the fi le of t he l ea rned CI T( E) to gr ant 80G r egis t rat ion af te r cons i deri ng t he doc u ment s an d l egi ble audit ed books of ac count s and the rea ft er sha ll gra nt exe mpti on under S.80G a s per l aw. Ne edl es s to ment ion here t hat the a ss e ss ee s hal l coope rat e wit h t he l ea rned CIT( E) for s pe ed y di sposa l of i ts ma tt ers . 5. In the r es ult, both t he ca pt i oned appea ls are a ll owe d for s ta ti s ti ca l purpos es . Sd/- Sd/- ( BHAGI RATH M AL BI YANI) (MAHAVIR PRASAD) ACCOUNTA NT MEMB ER JUDICIAL MEMBER Indore: Dated 19 /07/2022 S.K.SINHA आदेश क त ल प अ े षत / Copy of Order Forwarded to:- 1. राज व / Revenue 2. आवेदक / Assessee 3. संबं)धत आयकर आय ु +त / Concerned CIT 4. आयकर आय ु +त- अपील / CIT (A) 5. /वभागीय 2त2न)ध, आयकर अपील य अ)धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड8 फाइल / Guard file. By order UE COPY Assistant Registrar Income Tax Appellate Tribunal Indore Bench, Indore This Order pronounced in Open Court on 19 /07/2022 ITA Nos. 140 & 141/Ind/2021 [Swami Ambrish Chetanya Sewa Samiti - 4 - 1.Date of dictation on 14.07.2022 2.Date on which the typed draft is placed before the Dictating Member 14.07.2022 3.Date on which the approved draft comes to the Sr.P.S./P.S. 4.Date on which the fair order is placed before the Dictating Member for pronouncement 5.Date on which the fair order comes back to the Sr.P.S./P.S 6.Date on which the file goes to the Bench Clerk 7.Date on which the file goes to the Head Clerk 8.The date on which the file goes to the Asstt. Registrar for signature on the order 9.Date of Dispatch of the Order