Samarpan Charitable Trust, Udaipur V. CIT(Exemption), Jaipur

ITA 164/JODH/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5795 (ITAT-JODHPUR)
• Duration Of Justice: 9 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-09-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2020-2021
• Appeal Filed On: 25-11-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Charitable institution; Opportunity of being heard
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCH , JODHPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER ITA NO. 164/JODH/2020 (ASSESSMENT YEAR ) SAMARPAN CHARITABLE TRUST, C/O-P.D. JAVARIA & CO., ADVOCATES, 201, RADHIKA COMPLEX, DUDU BAGH, LOHA MANDI, SANSARCHAND ROAD, JAIPUR-302001 (RAJ) VS. CIT(EXEMPTIONS) JAIPUR. PAN NO. AAOTS 6837 P O R D E R PER: SANDEEP GOSAIN, J.M. THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A GAINST THE ORDER PASSED U/S 12AA(1)(B)(II) OF THE INCOME TAX ACT, 19 61 (IN SHORT, THE ACT) BY THE LD. CIT(E), JAIPUR DATED 30/09/2020, WHEREIN FO LLOWING GROUNDS HAVE BEEN TAKEN BY THE ASSESSEE: 1. THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF T HE CASE, THE ORDER PASSED BY THE LD. CIT(EXEMPTIONS), JAIPUR IS BAD IN LAW AND BAD ON FACTS. 2. THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF TH E CASE, THE LD. CIT(EXEMPTIONS), JAIPUR HAS ERRED IN REJECTING THE REGISTRATION OF THE ASSESSEE-TRUST U/S 12AA OF THE ACT. 3. THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF TH E CASE, LD. CIT(EXEMPTIONS), JAIPUR HAS ALSO ERRED IN RECORDING VARIOUS OBSERVATIONS IN THE ORDER WHICH ARE CONTRARY TO THE FACTS. THE APPELLANT TRUST HAS ALREADY BEEN FURNISHED THE REQU ISITE INFORMATION ASSESSEE BY SHRI MOHAN LAL SARAN, ADV. REVENUE BY SMT. SANCHITA KUMAR, CIT-DR DATE OF HEARING 12/08/2021 DATE OF PRONOUNCEMENT 13/09/2021 2 ITA 164/JODH/2020 SAMARPAN CHARITABLE TRUST VS CIT(E) OR DOCUMENTS DULY WAS DESIRED VIDE LETTER DATED 28/ 09/2020 PRIOR TO PASSING THE REJECTING ORDER. 4. THAT THE PETITIONER MAY KINDLY BE PERMITTED TO R AISE ANY ADDITIONAL OR ALTERNATIVE GROUNDS AT OR BEFORE THE TIME OF HEA RING. 2. THE HEARING OF THE APPEAL WAS CONCLUDED THROUGH VIDEO CONFERENCE IN VIEW OF THE PREVAILING SITUATION OF COVID-19 PANDEM IC. 3. THE BRIEF FACTS OF THE CASE ARE THAT THE ASSESSE E HAD SUBMITTED AN APPLICATION SEEKING REGISTRATION U/S 12AA OF THE AC T BEFORE THE LD. CIT(E) ON 06/03/2020. ON THE APPLICATION, THE LD. C IT(E) ISSUED NOTICE DATED 21/07/2020 REQUIRING THE APPLICANT TO SUBMIT CERTAIN DOCUMENTS/EXPLANATIONS BY 05/08/2020 ALONGWITH ORIG INAL TRUST DEED/MOA FOR VERIFICATION. BUT NO COMPLIANCE WAS M ADE BY THE APPLICANT SOCIETY. THEREAFTER, THE LD. CIT(E) REJEC TED THE APPLICATION FOR THE ASSESSEE FOR SEEKING REGISTRATION U/S 12AA OF T HE ACT. 4. NOW THE ASSESSEE IS IN APPEAL BEFORE THE ITAT ON THE GROUNDS MENTIONED ABOVE. 5. HAVING CONSIDERED THE RIVAL CONTENTIONS AND CARE FULLY PERUSED THE MATERIAL PLACED ON RECORD. FROM PERUSAL OF THE RECO RD, WE NOTICED THAT AT THE TIME OF CONSIDERING THE APPLICATION FILED BY THE ASSESSEE FOR SEEKING REGISTRATION BEFORE THE CIT(E), THE LD. CIT (E) HAS ISSUED NOTICE DATED 21/07/2020 REQUIRING THE ASSESSEE/APPLICANT TO SUBMIT CERTAIN DOCUMENTS/EXPLANATIONS ALONGWITH ORIGINAL TRUST DEE D/MOA FOR VERIFICATION. HOWEVER, THE COMPLIANCE OF THE SAID L ETTER WAS NOT MADE 3 ITA 164/JODH/2020 SAMARPAN CHARITABLE TRUST VS CIT(E) BY THE ASSESSEE/APPLICANT, THEREFORE, SUBSEQUENT AN OTHER OPPORTUNITY WAS ALSO GRANTED BY THE LD. CIT(E). AS PER THE RECO RD, IT WAS ADMITTED BY THE LD AR THAT ONLY PART REPLY WAS SUBMITTED BY THE ASSESSEE BUT COMPLETE DOCUMENTS AS WERE REQUIRED BY THE LD. CIT( E) FOR ADJUDICATING AND DECIDING THE APPLICATION FOR SEEKING REGISTRATI ON U/S 12AA OF THE ACT WERE NOT SUBMITTED. THUS, IN ABSENCE OF REQUIRED DO CUMENTS, THE LD. CIT(E) HAS REJECTED THE APPLICATION FILED BY THE AS SESSEE/APPLICANT. HOWEVER, ON THE CONTRARY, THE LD AR REITERATED THAT ALL THE REQUIRED DOCUMENTS WERE FURNISHED BEFORE THE LD. CIT(E). IN THIS RESPECT, THE LD AR ALSO SUBMITTED THAT INITIALLY SOME PART DOCUMENT S WERE SUBMITTED BUT LATER ON THROUGH LETTER DATED 28/09/2020, ANOTH ER SET OF DOCUMENTS WERE FILED AS THE DATE OF HEARING WAS FIXED ON 29/0 9/2020. HOWEVER, NONE OF THE DOCUMENTS SUBMITTED BY THE ASSESSEE ON 28/09/2020 WERE CONSIDERED OR REFERRED IN THE ORDER PASSED BY THE L D. CIT(E) AND THE ORDER WAS PASSED BY THE LD. CIT(E) ON 30/09/2020 WI THOUT CONSIDERING THE SAME. 6. BE THAT AS IT MAY, AFTER HEARING THE RIVAL CONTE NTIONS OF BOTH THE PARTIES, WE ARE OF THE VIEW THAT ONE ANOTHER OPPORT UNITY TO THE ASSESSEE/APPLICANT TO FURNISH THE REQUIRED DOCUMENT S AS HAS BEEN SOUGHT BEFORE THE LD. CIT(E), THEREFORE, WE RESTORE THE MATTER BACK TO THE LD. CIT(E) FOR DECIDING THE ISSUE AFRESH AFTER PROVIDING DUE AND REASONABLE OPPORTUNITY OF BEING HEARD. THE ASSESSEE IS ALSO DIRECTED TO 4 ITA 164/JODH/2020 SAMARPAN CHARITABLE TRUST VS CIT(E) FILE THE REQUIRED DOCUMENTS AS DESIRED BY THE LD. C IT(E) AND ALSO COOPERATE WITH THE LD. CIT(E) IN DECIDING THE APPEA L. 7. BEFORE PARTING, WE MAY MAKE IT CLEAR THAT OUR DE CISION TO RESTORE THE MATTER BACK TO THE FILE OF LD. CIT(A) SHALL IN NO W AY BE CONSTRUED AS HAVING ANY REFLECTION OR EXPRESSION ON THE MERITS OF THE D ISPUTE, WHICH SHALL BE ADJUDICATED BY LD. CIT(A) INDEPENDENTLY IN ACCORDAN CE WITH LAW. 8. IN THE RESULT, THIS APPEAL OF THE ASSESSEE ALLOW ED FOR STATISTICAL PURPOSES ONLY. SD/- SD/- (VIKRAM SINGH YADAV) (SANDEEP GOSAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER JODHPUR DATED 13/09/2021 *RANJAN COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT (A) 5. THE DR 6. GUARD FILE ASSISTANT REGISTRAR JODHPUR BENCH