M/s Trust of Shri Radha Krishan Mandir, Patiala V. CIT(E), Chandigarh

ITA 1564/CHANDI/2017

• Counselvise Citation: [2018] 112 COUNSELVISE.COM (IT) 5853 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2016-2017
• Appeal Filed On: 14-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N.D.GUPTA
• Section: 12AA

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, B, CHANDIGARH , !' # $ % &' , '( BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ./ ITA NO. 1564/CHD/2017 / ASSESSMENT YEAR : 2016-17 TRUST OF SHRI RADHA KRISHAN MANDIR, C/O DEEPAK AGGARWAL, #211, FRIST FLOOR, SECTOR 35-A, CHANDIGARH VS. THE CIT(EXEMPTIONS), CHANDIGARH ./PAN NO. AAJTS5798J / APPELLANT /RESPONDENT ! /ASSESSEE BY : SH. DEEPAK AGGARWAL, ADVOCATE ' ! / REVENUE BY : SH. N.D. GUPTA, SR. DR # $ % /DATE OF HEARING : 19.12.2018 &'() % / DATE OF PRONOUNCEMENT : 19.12.2018 ')/ ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE / APPELLANT AGAINST THE ORDER DATED 25.09.2017 OF THE COMMISSIO NER OF INCOME TAX(EXEMPTIONS), CHANDIGARH [HEREINAFTER REFERRED TO AS CIT(E)] REJECTING THE APPLICATION OF THE ASSESSEE FOR REG ISTRATION U/S 12AA OF THE INCOME-TAX ACT, 1961 (IN SHORT 'THE ACT'). 2. AT THE OUTSET, LD. COUNSEL FOR THE APPELLANT HAS INVITED OUR ATTENTION TO PARA 7 OF THE IMPUGNED ORDER OF THE LD. CIT (E) AND HAS CONTENDED THAT IT WAS SPECIFICALLY PLEADED BEFORE THE LD. CIT(E) T HAT THE APPELLANT IS A ITA NO. 1564-CHD-2017- TRUSTOF RADHA KRISHAN MANDIR, CHANDIGARH 2 MANDIR TRUST AND IT HAS CONSTRUCTED A TEMPLE, WHE REIN, OTHER PUBLIC WELFARE AMENITIES HAVE ALSO BEEN PROVIDED / MAINTAI NED INCLUDING A COMMON HALL WHICH IS AVAILABLE FOR USE FOR GENERAL PUBLIC. THAT THE APPELLANT TRUST HAS BEEN INVOLVED IN CHARITABLE AND RELIGIOUS ACTIVITIES. HOWEVER, THE LD. CIT (E) IN HIS FINDINGS HAS GIVE N A GENERAL OBSERVATION THAT THE USE OF THE LAND HAS BEEN BESTOWED UPON A P ARTICULAR ENTITY AND FURTHER HE HAS DOUBTED ABOUT THE IDENTITY OF THE E NTITY ITSELF, WHEREAS, THE APPELLANT HAD SPECIFICALLY PLEADED ABOUT ALL THE R ELEVANT FACTS THAT THE APPELLANT IS A SOCIETY AND IS MAINTAINING AFORESAID INSTITUTION AND IS ENGAGED IN CHARITABLE AND RELIGIOUS ACTIVITIES. THE LD. COUNSEL HAS FURTHER SUBMITTED THAT THE LD. CIT (E) HAS NOT PROPERLY EXA MINED THE FACTS OF THE CASE AND EVEN NOT GIVEN PROPER OPPORTUNITY TO THE A PPELLANT / ASSESSEE TO PRESENT ITS CASE TO FURNISH THE NECESSARY AND RELEV ANT EVIDENCES. 3. THE LD. DR, ON THE OTHER HAND, HAS RELIED UPON THE FINDINGS OF THE LD. CIT (E). 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS AND AFTE R GOING THOUGH THE IMPUGNED ORDER, WE FIND THAT IN THIS CASE THE FACTS AND EVIDENCES HAVE NOT BEEN PROPERLY APPRECIATED. THE MATTER NEEDS A FRESH EXAMINATION AT THE END OF THE CIT(E) SO AS TO ARRIVE AT CONCLUSION ABOUT T HE CHARITABLE AND RELIGIOUS NATURE OF THE ACTIVITIES CARRIED OUT BY T HE OF THE APPELLANT TRUST. THEREFORE, THE IMPUGNED ORDER OF THE CIT IS SET AS IDE AND THE MATTER IS RESTORED TO THE FILE OF THE CIT (E) FOR DECISION AF RESH IN ACCORDANCE WITH LAW. NEEDLESS TO SAY THAT THE CIT (E) WILL GIVE P ROPER OPPORTUNITY TO THE APPELLANT TO PRESENT ITS CASE. THE APPELLANT IS ALS O DIRECTED TO PRESENT ITSELF ITA NO. 1564-CHD-2017- TRUSTOF RADHA KRISHAN MANDIR, CHANDIGARH 3 THROUGH ITS REPRESENTATIVE AS AND WHEN CALLED FOR B Y THE LD. CIT(E) AND FULLY COOPERATE IN FURNISHING THE NECESSARY DOCUMEN TS AND EVIDENCES AND NOT SEEK UNNECESSARY ADJOURNMENTS. WITH THE ABOVE O BSERVATIONS, THE APPEAL OF THE APPELLANT IS TREATED AS ALLOWED FOR S TATISTICAL PURPOSES. ORDER DICTATED AND PRONOUNCED IN THE OPEN COURT IM MEDIATELY ON COMPLETION OF HEARING. SD/ SD/- ( # $ % &' / ANNAPURNA GUPTA) '( / ACCOUNTANT MEMBER ( / SANJAY GARG) / JUDICIAL MEMBER DATED : 19.12. 2018 .. '+ ,- .- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. # / / CIT 4. # / ( )/ THE CIT(A) 5. -01 2 , % 2 , 34516 / DR, ITAT, CHANDIGARH 6. 15 7$ / GUARD FILE '+ # / BY ORDER, 8 ' / ASSISTANT REGISTRAR