Bhattarakh Yash Kirti Digamber Jain Paramarthik Trust , Pratapgarh V. CIT (E), Jaipur

ITA 281/JODH/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9169 (ITAT-JODHPUR)
• Duration Of Justice: 1 year(s) 11 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-08-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2019-2020
• Appeal Filed On: 23-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANCHITA KUMAR CIT A
• Assessee Lawyers: N R MERTIA
• Keywords: Set aside
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCH, JODHPUR BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM ITA. NO. 281/JODH/2019 ASSESSMENT YEAR : 2019-20 BHATTARAK YASTKIRTI DIGAMBER JAIN PARMARTHIK TRUST, YESH KIRTI ROAD PRATAPGARH, PARTAPGARH-312605. VS. THE CIT (E), JAIPUR. PAN/GIR NO.: AABTB 3195 J APPELLANT RESPONDENT ASSESSEE BY : SHRI N.R. MERTIA (C.A.) REVENUE BY : SMT. SANCHITA KUMAR (CIT) A DATE OF HEARING : 09/08/2021 DATE OF PRONOUNCEMENT : 12/08/2021 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(E), JAIPUR DATED 24.05.2019 CHALLENGING THE REJECTION OF ITS APPLICATION SEEKING REGISTRATION U/S 12AA OF THE ACT. 2. HEARD BOTH THE PARTIES AND MATERIAL AVAILABLE ON RECORD WAS PURUSED. 3. ON PERUSAL OF THE ORDER PASSED BY THE LD. CIT(E), IT IS OBSERVED THAT THE APPLICATION OF THE ASSESSEE WAS DISMISSED BY THE LD. CIT(E) ITA NO. 281/JODH/2019 BHATTARAKH YASH KIRTI DIGMBER JAIN PARMARTHIK TRUST VS. CIT(E) 2 STATING THAT THE ORIGINAL DOCUMENTS REGARDING ESTABLISHMENT OF THE ASSESSEE SOCIETY WERE NOT SUBMITTED. FURTHER, THE LD CIT(E) HAS STATED THAT THE CHARITABLE NATURE AND GENUINENESS OF THE ACTIVITIES COULD NOT BE ESTABLISHED IN ABSENCE OF ANY DETAILS AND INFORMATION SUBMITTED BY THE ASSESSEE. IN THIS REGARD, THE LD AR HAS SUBMITTED THAT THE ASSESSEE SOCIETY THROUGH ITS A/R SHRI N. PATIDAR HAS ATTENDED THE PROCEEDINGS BEFORE THE LD CIT(E) AND HAS PRODUCED THE ORIGINAL PAN AND RC FOR VERIFICATION. IT WAS FURTHER SUBMITTED BY THE LD A/R THAT THE NECESSARY DETAILS/INFORMATION/DOCUMENTATION AS CALLED FOR BY THE LD CIT(E) HAVE BEEN DULY SUBMITTED BUT THE SAME HAS EITHER NOT BEEN APPRECIATED PROPERLY OR NOT TAKEN INTO CONSIDERATION WHILE PASSING THE IMPUGNED ORDER. 4. HAVING CONSIDERED THE FACTS AND CIRCUMSTANCES OF THE CASE, WE FIND THAT THERE ARE CLAIMS AND COUNTER-CLAIMS REGARDING FILING OF REQUISITE INFORMATION/DOCUMENTATION BEFORE THE LD CIT(E) AND THERE IS NO FINDING ON MERITS RECORDED BY THE LD CIT(E) WHILE REJECTING THE APPLICATION SO FILED BY THE ASSESSEE SEEKING REGISTRATION U/S 12AA OF THE ACT. THEREFORE, WE ARE OF THE CONSIDERED VIEW THAT THE ASSESSEE DESERVES ONE MORE OPPORTUNITY AND IN THE INTEREST OF JUSTICE AND FAIR PLAY, THE MATTER IS HEREBY SET ASIDE TO THE FILE OF THE LD. CIT(E) TO CONSIDER THE DETAILS/INFORMATION/DOCUMENTATION AS SO CLAIMED TO BE SUBMITTED BY THE ASSESSEE, CALLING FOR ANY ADDITIONAL INFORMATION/DOCUMENTATION AS SO DESIRED AND DECIDE THE SAME AFRESH AS PER LAW AFTER PROVIDING REASONABLE OPPORTUNITY TO THE ASSESSEE. ITA NO. 281/JODH/2019 BHATTARAKH YASH KIRTI DIGMBER JAIN PARMARTHIK TRUST VS. CIT(E) 3 IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 12/08/2021. SD/- SD/- ( SANDEEP GOSAIN ) (VIKRAM SINGH YADAV) JUDICIAL MEMBER ACCOUNTANT MEMBER JODHPUR DATED:- 12/08/2021. *SANTOSH COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- BHATTARAK YASTKIRTI DIGAMBER JAIN PARMARTHIK TRUST, PARTAPGARH. 2. THE RESPONDENT- CIT(E), JAIPUR. 3. CIT 4. CIT(A) 5. DR, ITAT, JODHPUR. 6. GUARD FILE { ITA NO. 281/JODH/2019} BY ORDER, ASST. REGISTRAR