Jay Sachhidanand Charitable Trust, KHAMBHAT V. The CIT- I, Baroda

ITA 2652/AHD/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 72867 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2014
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 13-11-2013
• Court: TRIBUNAL
• Department Lawyers: T P KRISHNA KUMAR
• Assessee Lawyers: RAHUL PATEL
• Keywords: Charitable institution
• Section: 12A; 11

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI N. S. SAINI, ACCOUNTANT MEMBER ITA NO. 2652/AHD/2013 JAY SACHHIDANAND CHARITABLE TRUST C/O MUKUND CHHOTALAL PATEL, KUMAR FALIYU, KHARAPAT, KHAMBAT-388620. PAN: AABTJ6085B VS COMMISSIONER OF INCOME TAX-I, BARODA. (APPELLANT) (RESPONDENT) REVENUE BY : SH. T.P. KRISHNAKUMAR, SR. D.R. ASSESSEE(S) BY : SH. RAHUL PATEL, AR / // / DATE OF HEARING : 20/01/2014 !' / DATE OF PRONOUNCEMENT : 20/01/2014 #$ #$ #$ #$/ // / O R D E R PER SHRI N.S. SAINI, ACCOUNTANT MEMBER: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT-I DATED 30.09.2013. 2. THE SOLE ISSUE INVOLVED IN THIS APPEAL IS THAT T HE LD. CIT-I, BARODA WAS NOT JUSTIFIED IN REJECTING THE APPLICATION U/S 12A OF THE INCOME TAX ACT, 1961. 3. THE LD. AR OF THE ASSESSEE SUBMITTED THAT THE RE GISTRATION U/S 12A WAS DENIED TO THE ASSESSEE AS THE ASSESSEE FAILED TO FU RNISH THE COPY OF TRUST ITA NO.2652/AHD/2013 JAY SACHHIDANAND CHARITABLE TRUST VS. CIT-I, BARODA FOR A.Y. 2014-15 - 2 - DEED WITH ORIGINAL THAT WAS FILED WITH COMMISSIONER OF CHARITY AND ACKNOWLEDGED BY THAT AUTHORITY AND DOCUMENTARY EVID ENCE IN THE FORM OF MARK SHEET, GRADE CERTIFICATE ETC. IN RESPECT OF ITS CLAIM OF HAVING RENDERED ASSISTANCE TO THE NEEDY SCHOOL CHILDREN, D OCUMENTARY EVIDENCE IN RESPECT OF ACTIVITIES CLAIMED TO BE CARRIED OUT AND THEREFORE FAILED TO ESTABLISH THE GENUINENESS OF THE CHARITABLE ACTIVIT IES. THE ASSESSEE HAS FILED BEFORE US DURING THE COURSE OF HEARING THE CE RTIFIED COPY OF THE TRUST DEED OBTAINED FROM COMMISSIONER OF CHARITY WH ICH COULD NOT BE PRODUCED AT THE TIME OF HEARING BEFORE THE CIT, AND THEREFORE, THE MATTER SHOULD BE RESTORED BACK TO THE FILE OF CIT FOR RE-A DJUDICATION OF THE ISSUE OF REGISTRATION OF TRUST U/S 12A OF THE ACT AFRESH AFTER TAKING INTO ACCOUNT THE COPY OF THE TRUST DEED NOW FILED BEFORE US OBTAINED FROM THE COMMISSIONER OF CHARITY. FURTHER, THE DOCUMENTARY EVIDENCE FOR GENUINENESS OF THE ACTIVITIES CARRIED OUT BY THE AS SESSEE WAS NOT TO BE EXAMINED BY THE CIT BUT WAS TO BE CONSIDERED BY THE ASSESSING OFFICER AT THE TIME OF THE ASSESSMENT OF THE TRUST. 4. THE LD. DR ALSO AGREED THAT THE ISSUE SHOULD BE RESTORED TO THE FILE OF LD. CIT FOR FRESH ADJUDICATION AND ACTIVITIES OF TH E TRUST ARE TO BE EXAMINED BY THE AO AT THE TIME OF ALLOWING DEDUCTIO N U/S 11 TO THE ASSESSEE. 5. WE FIND THAT NO MATERIAL WAS BROUGHT ON RECORD T O SHOW THAT THE TRUST IN QUESTION WAS NOT A GENUINE TRUST. THE REGISTRATION U/S 12A WAS DENIED MAINLY FOR WANT OF ORIGINAL TRUST DEED WHICH WAS FI LED BEFORE THE COMMISSIONER OF CHARITY. IN VIEW OF THE SUBMISSION S OF BOTH THE PARTIES, THE ISSUE OF REGISTRATION IS RESTORED BACK TO THE FILE OF THE CIT FOR ADJUDICATION AFRESH AS THE ASSESSEE SUBMITTED THAT THEY HAVE RECEIVED COPY OF THE TRUST DEED FROM COMMISSIONER OF CHARITY AND ARE IN A POSITION NOW TO FILE THE SAME BEFORE THE CIT. WE T HEREFORE, SET ASIDE ITA NO.2652/AHD/2013 JAY SACHHIDANAND CHARITABLE TRUST VS. CIT-I, BARODA FOR A.Y. 2014-15 - 3 - THE ORDER OF THE LD. CIT AND RESTORE THE MATTER BAC K TO HIS FILE FOR ADJUDICATION OF THE ISSUE OF REGISTRATION OF THE TR UST AFRESH AFTER EXAMINING THE COPY OF THE TRUST RECEIVED FROM COMMI SSIONER OF CHARITY BY THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO FILE A COPY OF THE TRUST DEED RECEIVED FROM COMMISSIONER OF CHARITY BEFORE T HE LD. CIT AS AND WHEN CALLED UPON TO DO SO. NEEDLESS TO MENTION THA T THE LD. CIT SHALL ALLOW REASONABLE AND PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE BEFORE ADJUDICATING THE ISSUE AFRESH. THUS, THE GR OUND OF APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE H EARING IN THE PRESENCE OF THE PARTIES ON MONDAY, THE 20 TH JANUARY, 2014 AT AHMEDABAD. SD/- SD/- (MUKUL KR. SHRAWAT) JUDICIAL MEMBER ( N.S. SAINI) ACCOUNTANT MEMBER AHMEDABAD; DATED 20/01/2014 GHANSHYAM MAURYA GHANSHYAM MAURYA GHANSHYAM MAURYA GHANSHYAM MAURYA, SR. P , SR. P , SR. P , SR. P. .. .S SS S. .. . TRUE COPY #$ %& '#&' #$ %& '#&' #$ %& '#&' #$ %& '#&'/ COPY OF THE ORDER FORWARDED TO : 1. () / THE APPELLANT 2. %*() / THE RESPONDENT. 3. ++ , / CONCERNED CIT 4. ,() / THE CIT(A)-III, AHMEDABAD 5. &/0 % , , / DR, ITAT, AHMEDABAD 6. 012 3 / GUARD FILE. #$ #$ #$ #$ / BY ORDER, 4 44 4/ // / +5 +5 +5 +5 ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD