Shri Gurjar Prajapati Samaj, Jamnagar V. CIT (Exemption), Ahmedabad

ITA 1706/AHD/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 6357 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 2 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 21-08-2019
• Assessment Year: misc
• Appeal Filed On: 27-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALOKA SINGH
• Keywords: Set aside
• Section: 12AA

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD - BENCH B BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA NO.1706/AHD/2018 / ASSTT.YEAR : - SHRI GURJAR PRAJAPATI SAMAJ PATEL NAGAR-1 RANJIT SAGAR ROAD JAMANAGAR PAN : AATTS 3400 K VS. CIT(EXEMPTION) ASHRAM ROAD AHMEDABAD. ( APPLICANT ) ( RESPONENT ) ASSESSEE BY : SHRI S.N. DIVETIA WITH SHRI MEHUL TALERA REVENUE BY : SHRI ALOKA SINGH, CIT-DR / DATE OF HEARING : 21/08/2019 / DATE OF PRONOUNCEMENT: 15/10/2019 / O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: PRESENT APPEAL IS DIRECTED AT THE INSTANCE OF THE A SSESSEE AGAINST ORDER OF THE LD.CIT(EXEMPTIONS) DATED 17.5.2018 PASSED UN DER SECTION 12AA OF THE INCOME TAX ACT, 1961. 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE-TR UST HAS FILED AN APPLICATION IN FORM NO.10A UNDER RULE 11AA ON 27.11 .2017 FOR GRANT OF REGISTRATION UNDER SECTION 12AA OF THE ACT. IN ORD ER TO FIND OUT GENUINENESS OF THE ACTIVITIES OF THE TRUST, AS CONT EMPLATED UNDER SECTION 12AA BEFORE GRANT OF SUCH REGISTRATION, THE LD.COMM ISSIONER HAS CALLED FOR DETAILS FROM THE ASSESSEE. ACCORDING TO THE LD.C OMMISSIONER, THE ASSESSEE ITA NO.1706/AHD/2018 2 FAILED TO SUBMIT DOCUMENTARY EVIDENCE DEMONSTRATING GENUINENESS OF THE ACTIVITIES. THE LD.COMMISSIONER ALSO OBSERVED THAT COPY OF THE TRUST-DEED DULY CERTIFIED BY THE TRUSTEES WAS NOT FURNISHED. ON ACCOUNT OF THIS LAPSE, THE LD.COMMISSIONER REJECTED THE APPLICATION OF THE ASSESSEE. 3. THE LD.COUNSEL FOR THE ASSESSEE CONTENDED THAT T HE ASSESSEE HAS FILED COPY OF THE TRUST DEED BEFORE THE COMMISSIONER, HOW EVER, WE FIND THAT OBJECTION OF THE CIT WAS THAT CERTIFIED COPY OF THE TRUST DEED WAS NOT AVAILABLE. CONSIDERING THE ABOVE ASPECTS, AND AFT ER HEARING BOTH THE PARTIES, WE DEEM IT APPROPRIATE TO SET ASIDE THE IM PUGNED ORDER AND REMIT THE ISSUE BACK TO THE FILE OF THE LD.CIT(A) FOR RE- ADJUDICATION. THE ASSESSEE IS DIRECTED TO SUBMIT REQUISITE DETAILS AS CALLED F OR BY THE LD.COMMISSIONER FOR CONDUCTING AN INQUIRY AS CONTEMPLATED IN SECTIO N 12AA OF THE ACT. WITH THE ABOVE OBSERVATION, THE APPEAL OF THE ASSES SEE IS ALLOWED FOR STATISTICAL PURPOSE. THE OBSERVATIONS MADE BY US WILL NOT IMPAIR OR INJU RE THE CASE OF THE REVENUE AND WILL NOT CAUSE ANY PREJUDICE TO THE DEFENCE/EXPLANATION OF THE ASSESSEE. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE COURT ON 15 TH OCTOBER, 2019 AT AHMEDABAD. S D / - (AMARJIT SINGH) ACCOUNTANT MEMBER S D / - (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD; DATED 15/10/2019