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

ITA 165/JODH/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6139 (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
• 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. 165/JODH/2020 (ASSESSMENT YEAR ) ALOKIK 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. AAGTA 7193 L 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 /09/2021 2 ITA 165/JODH/2020 ALOKIK 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 16/03/2020. ON THE APPLICATION, THE LD. C IT(E) ISSUED NOTICE DATED 22/07/2020 REQUIRING THE APPLICANT TO SUBMIT CERTAIN DOCUMENTS/EXPLANATIONS BY 10/08/2020 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 22/07/2020 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 165/JODH/2020 ALOKIK CHARITABLE TRUST VS CIT(E) BY THE ASSESSEE/APPLICANT , THEREFORE, SUBSEQUENT ANOTHER OPPORTUNITY WAS ALSO GRANTED BUT THE COMPLIANCES ON BEHALF OF T HE ASSESSEE/APPLICANT WAS NEVER MADE, THEREFORE, THE LD. CIT(E) WENT ON TO DECIDE THE APPLICATION OF THE ASSESSEE/APPLICANT FOR SEEKING REGISTRATION U/S 12AA OF THE ACT IN ABSENCE OF REQU IRED DOCUMENTS AND REJECTED THE SAME. 6. NOW BEFORE US, ALTHOUGH, THE ASSESSEE HAS RAISED A CATEGORICAL STAND THAT THE ASSESSEE HAD ALREADY FURNISHED REQUI SITE INFORMATION OR DOCUMENTS VIDE LETTER DATED 28/09/2020 I.E. PRIOR T O PASSING OF ORDER OF REJECTION BUT NOTHING HAS BEEN PLACED ON RECORD BEF ORE US TO DEMONSTRATE THAT IN FACT THE ASSESSEE HAD REALLY SU BMITTED ALL THE REQUIRED DOCUMENTS SOUGHT FOR BY THE LD. CIT(E) FOR DECIDING THE REGISTRATION APPLICATION. 7. BE THAT AS IT MAY, IT WAS THE DUTY OF THE APPLIC ANT TO COMPLY WITH THE DIRECTIONS SO ISSUED BY THE LD. CIT(E) FROM TIM E TO TIME SO AS TO ENABLE HIM TO PROCEED AND DECIDE THE APPLICATION FO R SEEKING REGISTRATION U/S 12AA OF THE ACT WHICH IN THIS CASE HAS NOT BEEN DONE. HOWEVER, THE LD. AR APPEARING ON BEHALF OF THE ASSE SSEE FOCUSED UPON THE POINT THAT THE ASSESSEE HAD ALREADY SUBMITTED R EQUIRED INFORMATION. WITHOUT GOING INTO THE MERITS OF THE SUBMISSIONS MA DE BY EITHER OF THE PARTIES AND WHILE CONSIDERING THE INTEREST OF JUSTI CE, WE FIND IT FIT TO PROVIDE ANOTHER OPPORTUNITY TO THE ASSESSEE/APPLICA NT TO FURNISH THE 4 ITA 165/JODH/2020 ALOKIK CHARITABLE TRUST VS CIT(E) REQUIRED DOCUMENTS AS HAS BEEN SOUGHT BEFORE THE LD . CIT(E), THEREFORE, WE RESTORE THE MATTER BACK TO THE LD. CI T(E) FOR DECIDING THE ISSUE AFRESH AFTER PROVIDING DUE AND REASONABLE OPP ORTUNITY OF BEING HEARD. THE ASSESSEE IS ALSO DIRECTED TO FILE THE RE QUIRED DOCUMENTS AS DESIRED BY THE LD. CIT(E) AND ALSO COOPERATE WITH T HE LD. CIT(E) IN DECIDING THE APPEAL. 8. 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. 9. IN THE RESULT, THIS APPEAL OF THE ASSESSEE ALLOW ED FOR STATISTICAL PURPOSES ONLY. (VIKRAM SINGH YADAV) (SANDEEP GOSAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER JODHPUR DATED /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