Shree Radha Krishan Gopal Mandir Trust Mandwara, Chandigarh V. CIT(E) , Chandigarh

ITA 1596/CHANDI/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 0138 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 year(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-01-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 22-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 12A; 22

Judgement Text

आयकर अपील य अ धकरण,च डीगढ़ यायपीठ, च डीगढ़ I N T H E I N C O M E T A X A P P E L L A T E T R I B U N A L D I V I S I O N B E N C H , “ B ” , C H A N D I G A R H B E F OR E SH R I N . K . SA I N I , V I C E P R E SI D E N T & S H R I S U D H A N S HU SR I V A S T A V A , J U D I C I A L M E M B E R आयकर अपील सं./ ITA No. 1596/C H D / 2 0 1 9 U/s 12AA(1)(b) Shree Radha Krishan Gopal Mandir Trust Mandwara 3006, Ground Floor, Secto;r; 35-D Chandigarh 160022 बनाम The CIT (Exemptions), Chandigarh थायी लेखा सं./PAN NO: AAXTS5350E अपीलाथ /Appellant यथ /Respondent Hearing though video Conferencing नधा रती क ओर से/Assessee by : Shri Tej Mohan Singh, Advocate राज व क ओर से/ Revenue by : Sh. Sarabjeet Singh, CIT DR स ु नवाई क तार#ख/Date of Hearing : 22.12.2021 उदघोषणा क तार#ख/Date of Pronouncement : 17. 01.2022 आदेश/Order P er S u d h an sh u S ri va s ta va , J u d i c i a l M e mb e r : T hi s a p p e a l i s pr e f er re d by t h e as s e s s ee c h al l en gi ng t he or de r da t ed 24 . 1 0. 2 01 9 p as s e d u/ s 12A A o f th e In c o m e T a x A ct , 1 96 1 (i n s ho rt 't he A c t ' ) re j ec t in g t h e a s s es s e e ’s a p pl i c a ti o n f or Re g is t r a t io n u /s 12 A A o f t h e A ct . T hi s or d er ha s b e e n p a s s ed b y t h e L d . Co mm is s i o ne r o f I nc o m e T a x (E x e mpt i o ns ) [h e r e in re fe r re d t o a s ‘C I T( E) ’ ] Ch a n d ig ar h . ITA No. 1596-Chd-2019- Shree Radha Krishan Gopal Trust Mandwara, Chandigarh 2 2. A t t he o ut s e t, t he L d. A ut h or i s e d R e pre s e n t a t i v e (A R) s u b mi t t e d t ha t t h e as s e s s ee ha s mov e d a n a pp l i ca t io n da te d 3.11 . 2 02 1 r eq ue s t i n g a d mi s s i on o f a d d it i ona l e v i d e nc e i n t h i s c as e . It wa s s ub mi t t e d t ha t t h e do c u m e n ts w hi c h w e re be in g su b mi t t ed a s a d d it i o na l e vi de nc e w er e be i ng f il e d a s pe r t he o b se rv at i o ns o f t he L d . CI T (E ) i n th e i mp ug ne d or d e r. I t w as s u b m it t e d t h a t in t h e i nt e r es t o f s u bs t an ti a l j us t i c e, t he a dd i t io n a l e vi de n c e s ma y b e a d m i t t e d a nd th e is s ue m a y be s e t a si d e t o t he fi l e o f t h e L d. CIT (E ) fo r th e p urp o s e o f r ec ons i d e ra t i on o f t h e a s s es s e e’ s p ra ye r for re gi st r at i o n. 3. P e r c on t ra , t he L d . CI T D R h a d n o o bj ec t i on , i f t he a ddi t i on a l e vi de n c e w a s a d m i t t e d a nd t h e m at t e r w a s re s t or e d to t he fi l e o f th e Ld . CI T(E ) f o r t he p u r pos e o f re co ns i d er at i on o f a s s es se e’ s ap pl ic a t i on f or re g i s t r a ti on . 4. H av in g he a rd b o t h t he p ar ti e s on t he i s s ue o f a dm i s s i on o f a dd i t io n a l ev i d e nc e a nd a ft er du l y co ns i d e r i n g t he fa ct t h at a t th is j un c t ur e t h e a s s es se e i s o nl y s e e ki ng a d m i ss i on o f a dd i t io n a l e v i de nc e , t he re fo re , w i t h ou t g oi ng i n t o t he me ri t s o f t he c as e , w e re s to r e t he a pp e a l t o t h e fi l e o f t he L d. C I T ( E) a ft e r du ly ad mi t t i n g t he a d di t i ona l e vi de n c e s an d di r e ct th e L d. C IT ( E ) t o c on s i d er t h es e a d di t i o na l e vi de n c e s at t he t i me o f t he r e c o ns i d e ra t i o n o f t h e a s s es se e ’s ap pl i c a t i on fo r r e g i s tr a t i on u / s 12A A of t he A ct . N ee dl e s s t o say t h a t L d . C I T ( E ) w i ll a l s o b e p ro v i d in g p r o pe r op po r t u ni t y t o t he a ss e s se e t o pr e s e nt i ts c as e be for e pa s s i n g t he o r de r i n ac c or d a nc e w i t h law . ITA No. 1596-Chd-2019- Shree Radha Krishan Gopal Trust Mandwara, Chandigarh 3 5. In t h e fi n a l r es u lt , th e a pp e a l o f t h e as s e s s ee s t an ds al l ow ed f o r s t at i s t i c a l pu r p os e s . O rde r pr on ou nc e d o n 17. 0 1 . 2 0 22 . Sd/- Sd/- ( N. K. SAINI) (SUDHANSHU SRIVASTAVA) Vice President Judicial Member Dated : 17.01.2022 “आर.के .” आदेशक त,ल-पअ.े-षत/ Copy of the order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent 3. आयकरआय ु /त/ CIT 4. आयकरआय ु /त (अपील)/ The CIT(A) 5. -वभागीय त न2ध, आयकरअपील#यआ2धकरण, च4डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड फाईल/ Guard File आदेशान ु सार/ By order, सहायकपंजीकार/ Assistant Registrar