Jamiyatul Quresh Baitulmal Trust, Ahmedabad V. Pr.CIT (Exemption), , Ahmedabad

ITA 2395/AHD/2017

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 6326 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 11 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 02-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAGDISH
• Assessee Lawyers: PF JAIN
• Section: 80G; 12AA

Judgement Text

, B IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI RAJAL YADAV, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ./I.T.A. NOS. 2395&2869/AHD/2017 ( / ASSESSMENT YEAR: N.A.) JAMIYATUL QURESH BAITULMAL TRUST 1737, QURESH MANZIL, KHAS BAZAR, AHMEDABAD- 380001 / VS. PR. CIT(EXEMP.) 111-112, ANNEXY, AAYKAR BHAVAN, ASHRAM ROAD, AHMEDABAD- 380009 ./ ./PAN/GIR NO. : AAC TJ3 495 L ( /APPELLANT ) .. ( / RESPONDENT ) JAMIYATUL QURESH BAITULMAL TRUST 1737, QURESH MANZIL, KHAS BAZAR, AHMEDABAD- 380001 / VS. CIT(EXEMP.) 111-112, ANNEXY, AAYKAR BHAVAN, ASHRAM ROAD, AHMEDABAD- 380009 ./ ./PAN/GIR NO. : AAC TJ3 495 L ( /APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI P. F. JAIN, AR / RESPONDENT BY: SHRI JAGDISH, CIT DR ! /DATE OF HEARING 24/09/2019 '# ! / DATE OF PRONOUNCEMENT 21/10/2019 $% /O R D E R PER AMARJIT SINGH - AM: THESE TWO APPEALS FILED BY THE ASSESSEE FOR A.Y. N. A., ARISE FROM ORDER OF THE PR. CIT(E), AHMEDABAD & CIT(E), AHMEDABAD DATED 28.09.2017 & 28.11.2017, IN PROCEEDINGS UNDER SECTION 12AA & 80G (5) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. ITA NOS. 2395&2869/AHD/2017(JAMIYATUL QURESH BAITULMAL TRUST VS. PR. CIT(E)) A.Y. N.A. 2 ITA NO. 2395/AHD/2017:- 2. THE ASSESSEE TRUST HAS APPLIED FOR REGISTRATION U /S. 12AA IN FORM NO. 10A UNDER RULE 11AA OF THE ACT ON 17.03.2017. THE LD. PR . COMMISSIONER OF INCOME TAX(EXEMPTION) HAS REJECTED THE APPLICATION FOR APPR OVAL U/S. 12AA OF THE ACT ON THE GROUND THAT ASSESSEE HAS FAILED TO FILE DOCUMEN TARY EVIDENCES TO ENABLE HIM TO SATISFY ABOUT GENUINENESS OF ITS ACTIVITY AND TO VE RIFY THAT THOSE ACTIVITIES WERE IN CONSONANCE WITH ITS OBJECT. 3. DURING THE COURSE OF APPELLATE PROCEEDING BEFORE US THE LD. COUNSEL HAS FILED PAPER BOOK AND CONTENDED THAT THE REQUIRED DE TAIL AND COPIES OF DOCUMENTS WERE FURNISHED BEFORE THE LD. COMMISSIONER OF INCOM E TAX AND THE SAME HAVE NOT BEEN CONSIDERED BEFORE REJECTING THE APPLICATION OF THE ASSESSEE VIDE ORDER DATED 28.09.2017. 4. ON THE OTHER HAND, THE LD. DR HAS SUPPORTED THE O RDER OF CIT(E). 5. WE HAVE HEARD BOTH THE SIDES AND PERUSED THE MAT ERIAL ON RECORD. WITH THE ASSISTANCE OF LD. REPRESENTATIVE WE HAVE GONE THROUG H THE MATERIAL PLACED IN THE PAPER BOOK. IT IS NOTICED THAT VIDE LETTER DATED 1 6.03.2017 THE ASSESSEE HAS FURNISHED THE FOLLOWING DOCUMENT ALONG WITH APPLICA TION MADE WITH FORM NO. 10A OF THE ACT:- 1. FORM NO. 10A. 2. REGISTRATION CERTIFICATE BY CHARITY COMMISSIONER . 3. COPY OF MEMORANDUM OF ASSOCIATION. 4. LIST OF TRUSTEES. 5. COPIES OF PAN NUMBER OF THE TRUST AND TRUSTEES. 6. COPY OF UNDERTAKING. 7. COPY OF CERTIFICATE U/S. 13(1)(C) THEREAFTER, VIDE LETTER DATED 12.05.2017 THE LD. COM MISSIONER OF INCOME TAX(EXEMPTION) HAS DIRECTED THE ASSESSEE TO PRODUCE DIFFERENT DETAILS AND DOCUMENTS AND THE ASSESSEE VIDE LETTER DATED 25.05. 2017 HAS FURNISHED THE REQUIRED INFORMATION FROM SERIAL NO. 1 TO 30 ON ALL THE 33 P OINTS STATED BY THE LD. CIT(E) IN HIS LETTER DATED 12.05.2017. THEREAFTER, ON 01.08.2 017 THE LD. CIT(E) HAS ISSUED ITA NOS. 2395&2869/AHD/2017(JAMIYATUL QURESH BAITULMAL TRUST VS. PR. CIT(E)) A.Y. N.A. 3 ANOTHER LETTER TO THE ASSESSEE FOR SUBMISSION OF FU RTHER DOCUMENTS AND INFORMATION POINTED AT SERIAL NO. 1 TO 25 OF THE LETTER. THE AS SESSEE HAS RESPONDED VIDE LETTER DATED 12.08.2017 STATING THAT SIMILAR LETTER WAS RE CEIVED ON 12.05.2017 AND THE REQUIRED INFORMATION WAS FURNISHED VIDE LETTER DATE D 25.05.2017. 6. ON PERUSAL OF THE FOREGOING FACTS IT IS OBSERVED THAT LD. CIT(E) HAS NOT SPECIFICALLY POINTED OUT THE INFORMATION WHICH WERE TO BE SUBMITTED BY THE ASSESSEE AND SIMILAR TYPE OF THE LETTER I.E. DATED 12.05.2017 WAS ISSUED ON 01.08.2017 AFTER INCORPORATING ADDITIONAL DETAILS. AFTER CONSIDERING THE ABOVE OPAQUENESS IN THE COMMUNICATION MADE TO THE ASSESSE E, WE ARE OF THE VIEW THAT IT WILL BE APPROPRIATE TO RESTORE THIS CASE TO THE FIL E OF CIT(E) FOR ADJUDICATING THE ISSUE DENOVO ON MERIT AFTER CONSIDERING THE DETAIL FURNISHED BY THE ASSESSEE. ACCORDINGLY, THE ISSUE IN APPEAL IS RESTORED TO THE FILE OF THE CIT(E) FOR ADJUDICATING A FRESH AFTER AFFORDING ADEQUATE OPPOR TUNITY TO THE ASSESSEE. THEREFORE THE APPEAL IS ALLOWED FOR STATISTICAL PURP OSE. ITA NO. 2869/AHD/2017:- 7. THE BRIEF FACTS IS THAT ASSESSEE HAS APPLIED FOR REGISTRATION OF THE TRUST U/S. 80G(5) OF THE INCOME TAX ACT ON 22.05.2017 IN FORM N O. 10G UNDER RULE 11AA OF THE ACT. THE LD. COMMISSIONER OF INCOME TAX(EXEMP TION) AHMEDABAD HAS REJECTED THE APPLICATION FILED IN FORM NO. 10G FOR THE APPROVAL U/S 80G(5) OF THE INCOME TAX ACT STATING THAT ASSESSEE HAS FAILED TO F ILE DOCUMENTARY EVIDENCES THEREFORE THE GENUINENESS OF THE ACTIVITIES OF THE TRUST AND ALSO COULD NOT VERIFIED. 8. DURING THE COURSE OF APPELLATE PROCEEDING BEFORE US THE LD. COUNSEL HAS REFERRED THE PAPER BOOK FILED ON 23.09.2019 COMPRIS ING OF PARTICULARS OF INFORMATION/DOCUMENTS FURNISHED BEFORE THE LD. COMM ISSIONER OF INCOME TAX(EXEMP.) AND CONTENDED THAT SAME HAVE NOT BEEN CO NSIDERED BEFORE REJECTING APPLICATION OF THE ASSESSEE VIDE ORDER U/S. 12AA OF THE INCOME TAX ACT DATED 28.09.2017. ITA NOS. 2395&2869/AHD/2017(JAMIYATUL QURESH BAITULMAL TRUST VS. PR. CIT(E)) A.Y. N.A. 4 9. ON THE OTHER HAND, THE LD. DR HAS SUPPORTED THE O RDER OF LD. CIT(E) AHMEDABAD. 10. WITH THE ASSISTANCE OF THE LD. REPRESENTATIVE W E HAVE GONE THROUGH THE MATERIAL PLACED IN THE PAPER BOOK. IT IS NOTICED T HAT VIDE LETTER DATED 22.05.2017 THE ASSESSEE HAS FURNISHED THE FOLLOWING DOCUMENTS: - 1. COPY OF APPLICATION IN FORM NO. 10G. 2. COPY OF MEMORANDUM OF ASSOCIATION. 3. COPY OF REGISTRATION CERTIFICATE BY CHARITY COMM ISSIONER DATED 09.03.2016 BEARING NO. F/18871/AHMEDABAD. 4. COPY OF CERTIFICATE U/S. 13(1)(C). 5. COPY OF UNDERTAKING. 6. COPY OF PAN NUMBER OF TRUST. 7. COPY OF PAN NUMBER OF TRUSTEES. 8. DETAILS OF MAIN OBJECT OF THE TRUST. 9. APPLICATION FOR GRANT OF 12AA FURNISHED DATED 16 .03.2017. THEREAFTER, VIDE LETTER DATED 24.10.2017 THE LD. COM MISSIONER OF INCOME TAX(EXEMP.) AHMEDABAD HAS DIRECTED THE ASSESSEE TO F URNISH FURTHER COPIES OF DOCUMENT AND INFORMATION AND THE ASSESSEE HAS FILED THE DETAIL AS REFERRED IN THE ABOVE CITED LETTER VIDE LETTER DATED 21.11.2017. T HE ASSESSEE HAS ALSO ENCLOSED COPY OF BANK STATEMENT OF THE ASSESSEE TRUST AT PAG E NO. 43 OF THE PAPER BOOK AND CONTENDED THAT IT DEMONSTRATE THAT ASSESSEE TRUST HA S CARRIED OUT ACTIVITIES WHICH HAS NOT BEEN CONSIDERED BY THE LD. COMMISSIONER OF INCOME TAX (EXEMP.) BEFORE PASSING ORDER U/S. 12AA OF INCOME TAX ACT ON 28.09.2 017. 10. IN THE LIGHT OF THE ABOVE FACTS AND CIRCUMSTANC ES WE OBSERVED THAT LD. COMMISSIONER OF INCOME TAX HAS NOT GIVEN SPECIFIC FI NDINGS AFTER CONSIDERING THE DETAIL FURNISHED BY THE ASSESSEE AS REFERRED IN LET TER DATED 21.11.2017 AND NOT GIVEN SPECIFIC FINDING TO SUBSTANTIATE THAT ASSESSEE TRUST HAS NEITHER CARRIED OUT ANY CHARITABLE/RELIGIOUS ACTIVITY NOR ESTABLISHED CORPU S TO UNDERTAKE THE CHARITABLE ACTIVITY. THEREFORE, WE ARE OF THE VIEW THAT IT WI LL BE APPROPRIATED TO RESTORE THIS CASE TO THE FILE OF COMMISSIONER OF INCOME TAX(EXEMP .) FOR DECIDING A FRESH AS ITA NOS. 2395&2869/AHD/2017(JAMIYATUL QURESH BAITULMAL TRUST VS. PR. CIT(E)) A.Y. N.A. 5 DIRECTED ABOVE AFTER PROVIDING ADEQUATE OPPORTUNITY TO THE ASSESSEE. THEREFORE, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL P URPOSE. 11. IN THE RESULT, BOTH APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. SD/- SD/- (RAJPAL YADAV) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNT ANT MEMBER AHMEDABAD: DATED 21/10/2019 TANMAY TRUE COPY / COPY OF ORDER FORWARDED TO:- 1. / REVENUE 2. $ / ASSESSEE 3. &' ( / CONCERNED CIT 4. ( - / CIT (A) 5. )*+ ' , ! ' , ,-$&$ / DR, ITAT, AHMEDABAD 6. +. / / GUARD FILE. BY ORDER / $% , 0 / , ! ' , ,-$&$ 1 1.DATE OF DICTATION ON 25.09.2019 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING MEMBER 25.09.2019 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. 21.10.2019 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT .10.2019 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR . P.S./P.S .10.2019 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 22.10.2019 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER THIS ORDER PRONOUNCED IN OPEN COURT ON 21/10/2019