SWAMI ROOP CHAND JAIN MODEL SCHOOL , BANGA V. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

ITA 169/ASR/2020

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6651 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-12-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2020-2021
• Appeal Filed On: 09-11-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & DR. M.L. MEENA, ACCOUNTANT MEMBER) ITA. No: 169/Asr/2020 (Assessment Year: 2020-21) Swami Roop Chand Jain Model School Garh Shankar Road, Banga, Banga-144505, Punjab PAN No. AAJTS3098M V/S Commissioner of Income Tax (Exemptions), Chandigarh (Appellant) (Respondent) Appellant by : Shri Subhash Jain & Shri Kartik Jain, C.A. Respondent by : Smt. Abha Rani Singh, CIT/DR (आदेश आदेशआदेश आदेश)/ORDER Date of hearing : 08 -12-2021 Date of Pronouncement : 10 -12-2021 PER MAHAVIR PRASAD, J.M. 1. This appeal filed by the Assessee is directed against the order of the Ld. CIT(E) vide order dated 23/09/2019 for A.Y. 2020-21. Assessee has taken following grounds of appeal: ITA No. 169/Asr/2020 . A.Y. 2020-21 2 1. That the order of learned Commissioner of Income Tax (Exemption), Chandigarh is bad in law and against facts of the case. 2. That order u/s. 12AA of the Income Tax Act, 1961 is against law and facts on the file in as much as the learned CIT(E), Chandigarh was not justified to arbitrarily hold that the genuineness of the activities of the appellant cannot be corroborated with the stated aims and objects. 3. That order u/s 12AA of the Income-tax Act, 1961 is against law and facts on the file in as much as the rejection of application for registration u/s 12AA of the Act is on the basis that the applicant has not provided the certified copy of the Moa and receipts & Payment Account, which documents had already been furnished through the online portal and also filed manually. 4. That order u/s. 12AA of the Income Tax Act, 1961 is against law and facts on the file as the same has been passed by ignoring the documents already on file and by not considering the same and is on the basis of grounds which are unfounded. 5. The Assessee craves leaves to add, amend or delete any of the ground of appeal before it is finally heard. 2. In this case, Ld. CIT(E) has rejected application u/s. 12AA of the Income Tax for the reason that applicant has not provided the following document: (1) Certified copy of MOA (2) Receipt & Payment A/c and stated in his order that since assessee has not provided aforesaid document and in the absence of certified copy of MOA, the genuineness of the activities and society cannot be corroborated with the stated aim and objects of the society. It is also mentioned that in the absence of the receipt and payment account nature of activities and genuineness of the expenses incurred on charitable activities could not be established. 3. We have heard both the parties. Ld. A.R. Shri Subhash Jain has filed self attested certified copy of Memorandum of Association and rules, regulations and copy of receipts and payment account for Financial year 2016-17 to 2018-19 and same are part of paper book at page no. 226 and 36-38 respective. 4. Thus, in view of the above, we set aside this matter back to the file of the Ld. CIT(E) who will examine the aforesaid papers being filed before us. Thereafter will grant ITA No. 169/Asr/2020 . A.Y. 2020-21 3 registration u/s. 12AA of Income Tax Act to the applicant within 60 days from the receipt of this order. 5. In the result, appeal filed by the Assessee is allowed for statistical purposes. Order pronounced in Open Court on 10 - 12- 2021 Sd/- Sd/- (DR. M. L. MEENA) (MAHAVIR PRASAD) ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER Dated 10/12/2021 Copy of the Order forwarded to:- 1. The Appellant. 2. The Respondent. 3. The CIT (Appeals) – 4. The CIT concerned. 5. The DR., ITAT, Ahmedabad. 6. Guard File. By ORDER Deputy/Asstt.Registrar ITAT,Amritsar ITA No. 169/Asr/2020 . A.Y. 2020-21 4 1.Date of dictation 08 - 12 -2021 2.Date on which the typed draft is placed before Other Member - -2021 3.Date on which the approved draft comes to the Sr.P.S./P.S - -2021. 4.Date on which the fair order is placed before the Dictating Member for pronouncement 10 - 12 -2021 5.Date on which the fair order comes back to the Sr.P.S./P.S - -2021 6.Date on which the file goes to the Bench Clerk - -2021. 7.Date on which the file goes to the Head Clerk............. 8.The date on which the file goes to the Asstt. Registrar for signature on the order........................ 9.Date of Despatch of the Order............