Academy Computer Education Society, JODHPUR V. CIT-II, JODHPUR

ITA 154/JODH/2014

• Counselvise Citation: 15423314 RSA 2014
• Duration Of Justice: 4 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 25-07-2014
• Assessment Year: misc
• Appeal Filed On: 07-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Charitable institution

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI HARI OM MARATHA , JUDICIAL MEMBER AND SHRI N.K.SAINI, ACCOUNTANT MEMBER ITA NO. 154 / JU/ 20 1 4 ACADEMY COMPUTER EDUCATION SOCIETY VS. THE CIT - II PATRAKAR COLONY, G AJANAND M ARG JODHPUR G A NGANA ROAD, JODHPUR PAN NO. AADTA 8069N (APPELLANT) (RESPONDENT) A SSESSEE B Y : SHRI SURENDRA MEHTA DEPARTMENT B Y : SHRI N.A. JOSHI , DR DATE OF H EARING : 25 . 0 7 .201 4 DATE OF PRONOUNCEMENT : 25. 0 7 . 201 4 ORDER PER HARI OM MARATHA , J .M. THE ASSESSEE - SOCIETY HAS FILED THIS APPEAL OF THE TRUST A GAINST THE ORDER OF THE CIT , JODHPUR DATED 09 . 0 1 .20 1 3 . 2 2. BRIEFLY STATED, THE FACTS OF THIS CASE ARE THAT THE ASSESSEE - TRUST/SOCIETY HAS FILED IT S APPLICATION FOR REGISTRATION U/S 12A(A) OF THE I.T. ACT, 1961 [THE ACT FOR SHORT] IN FORM NO. 10A ON 16.7.2013. BUT THE TRUST DID NOT FURNISH THE REQUISITE DOCUMENTS FROM WHICH IT COULD PROVE THAT ITS OBJECTIONS ARE CHARITABLE IN NATURE. THEREFORE, T HE COMMISSIONER DECLINED TO GRANT REQUIRED REGISTRATION. 3. BEFORE US, THE AUTHORIZED REPRESENTATIVE OF THE APPELLANT SHRI SURENDRA MEHTA HAS VEHEMENTLY ARGUED THAT THE TRUST IS FORMED FOR CHARITABLE PURPOSES ONLY AND REQUISITE REGISTRATION IS LEGALLY JUS TIFIED. 4. ON THE OTHER HAND, THE LD. CIT - DR SHRI N.A. JOSHI CONTENDED THAT THE APPELLANT DID NOT COOPERATE FULLY WITH THE COMMISSIONER , THEREFORE, THERE IS NO JUSTIFICATION IN GRANTING REGISTRATION U/S 12A(A) OF THE ACT TO THE ASSESSEE - TRUST. 3 5. AFTER CONSIDERING THE RIVAL SUBMISSIONS WE ARE OF THE CONSIDERED OPINION THAT IN THE INTEREST OF JUSTICE, THE MATTER NEEDS TO BE RESTORED BACK TO THE FILE OF THE LD. CIT(A) SO THAT HE CAN CONSIDER THE ISSUE AGAIN AND THE APPELLANT IS DIRECTED TO CO - OPERATE FULLY AS AND WHEN DEMANDED BY HIM. ACCORDINGLY, THIS GROUND OF APPEAL STANDS ALLOWED FOR STATISTICAL PURPOSES. 6 . IN THE RESULT, THE APPE AL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRON OUNCED IN THE COURT ON 25 TH JULY , 2014. SD/ - SD/ - (N.K.SAINI) [HARI OM MARATHA] ACCOUNTANT MEMBER JUDICIAL MEM B ER DATED : 25 TH JULY , 201 4 VL/ - COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT BY ORDER 4. THE CIT(A) 5. THE DR ASSISTANT REGISTRAR ITAT, JODHPUR