GAYATRI PARIWAR TRUST, KOTA V. CIT(E), JAIPUR

ITA 298/JPR/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 3775 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-10-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2019-2020
• Appeal Filed On: 08-09-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: AJAY CHANDRA CIT A
• Assessee Lawyers: SWAPANIL AGARWAL
• Keywords: Reasonable cause
• Section: 80G; 12AA

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S,A JAIPUR JH LAANHI XKSLKBZ] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SING H YADAV, AM VK;DJ VIHY LA-@ ITA. NO. 298/JP/2020 M/S GAYATRI PARIWAR TRUST GAYATRI SHAKTI PEETH, VIGYAN NAGAR, KOTA. CUKE VS. THE CIT( EXEMPTION), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AACTG 5591N VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI SWAPANIL AGARWAL (C.A.) JKTLO DH VKSJ LS @ REVENUE BY : SHRI AJAY CHANDRA (CIT) A LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 05/10/2021 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT : 11/10/2021 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF LD. CIT(E), JAIPUR DATED 07.08.2020 CHALLENGING THE REJ ECTION OF APPLICATION SEEKING REGISTRATION U/S 80G(5)(VI) OF THE INCOME T AX ACT, 1961. 2. DURING THE COURSE OF HEARING, THE LD. AR SUBMITT ED THAT THE ASSESSEE HAD FILED AN APPLICATION IN FORM NO. 10G O N 18.12.2019, THEREAFTER, THE LD. CIT(E) GIVEN NOTICE FOR HEARING ON 03.04.2020, HOWEVER BECAUSE OF COMPLETE LOCK DOWN ON ACCOUNT OF COVID-19 PANDEMIC, THE ASSESSEE AND ITS LD. AR COULD NOT ATT END OFFICE OF THE LD. CIT(E) AND SUBMIT THE NECESSARY INFORMATION AS SOUG HT BY HIM. ITA NO. 298/JP/2020 M/S GAYATRI PARIWAR TRUST VS. CIT(E) 2 THEREAFTER, ANOTHER NOTICE WAS GIVEN BY THE LD. CIT (E) FOR 18.06.2020 AND THAT TIME ALSO, DUE TO COVID-19 PANDEMIC, THE A SSESSEE AND ITS LD. AR WERE UNABLE TO ATTEND TO THE HEARING AND THEREAF TER, THE APPLICATION SEEKING APPROVAL U/S 80G WAS REJECTED BY THE LD. CI T(E) VIDE ITS ORDER DATED 17.11.2005. 3. IT WAS SUBMITTED THAT THE ASSESSEE WAS DULY REGI STERED U/S 12AA OF THE ACT BY APPROVAL DATED 17.11.2005 GRANTED BY LD. CIT, KOTA AND SINCE ITS REGISTRATION, THE ASSESSEE WAS ENGAGED IN VARIOUS CHARITABLE ACTIVITIES WHICH CAN BE VERIFIED FROM THE NEWSPAPER REPORTS AND PHOTOGRAPHS ATTACHED WITH THE ASSESSEES SUBMISSION . IT WAS SUBMITTED THAT WHERE SECTION 12AA OF THE ACT REGISTRATION HAS BEEN GRANTED, APPLICATION U/S 80G CANNOT BE REJECTED AND THERE AR E CERTAIN CASE LAWS IN FAVOUR OF THE ASSESSEE WHICH ARE PLACED IN THE A SSESSEES PAPER BOOK. IT WAS FURTHER SUBMITTED THAT EVEN THOUGH THE ASSESSEE WAS CARRIYING OUT ACTUAL CHARITABLE ACTIVITIES, HOWEVER FOR THE PURPOSE OF GRANT OF APPROVAL U/S 80G OF THE ACT, ONLY OBJECTS OF THE ASSESSEE- SOCIETY NEEDS TO BE SEEN AND GIVEN THAT THE ASSESSE E HAS ALREADY BEEN GRANTED REGISTRATION U/S 12AA OF THE ACT, THE ASSES SEES APPLICATION SEEKING REGISTRATION U/S 80G OF THE ACT SHOULD BE A LLOWED AND NECESSARY DIRECTION BE GIVEN TO THE LD. CIT(E) TO GRANT THE N ECESSARY APPROVAL IN THIS REGARD. 4. PER CONTRA, THE LD. CIT/DR RELIED ON THE ORDER O F THE LD. CIT(E) AND IT WAS SUBMITTED THAT THE ASSESSEE WAS INITIALL Y ISSUED A NOTICE DATED 14.03.2020 REQUESTING IT TO SUBMIT CERTAIN DO CUMENTATION, APPLICATION AND ALSO TO PRODUCE ORIGINAL CERTIFICAT E U/S 12AA AND THE ITA NO. 298/JP/2020 M/S GAYATRI PARIWAR TRUST VS. CIT(E) 3 HEARING WAS SCHEDULED FOR 03.04.2020, HOWEVER THER E WAS NO COMPLIANCE MADE ON BEHALF OF THE ASSESSEE. THEREAFT ER, ONE MORE OPPORTUNITY WAS GRANTED TO THE ASSESSEE VIDE LETTER DATED 15.06.2020 AND SCHEDULING THE DATE OF HEARING ON 18.06.2020 BU T THIS TIME ALSO, NEITHER ANYBODY ATTENDED THE PROCEEDINGS NOR ANY RE PLY WAS FILED. IT WAS SUBMITTED THAT THE LD. CIT(E) HAS TO DISPOSE OF F THE ASSESSEES APPLICATION WITHIN STIPULATED TIME FRAME, THEREFORE , HE DECIDED THE MATTER ON THE BASIS OF MATERIAL AVAILABLE ON RECORD . IT WAS SUBMITTED THAT GIVEN THAT THE ASSESSEE HAS NOT PRODUCED THE O RIGINAL CERTIFICATE GRANTED U/S 12AA OF THE ACT AS WELL AS ANY EVIDENCE IN SUPPORT OF ITS CHARITABLE ACTIVITIES WHICH WILL HELP DETERMINE THE NATURE AND EXTENT OF ACTIVITIES CARRIED OUT BY THE TRUST, THE LD. CIT(E) WAS LEFT WITH NO OPTION BUT TO REJECT THE APPLICATION SEEKING APPROVAL U/S 80G OF THE ACT AS A TRUST WAS NOT FOUND ELIGIBLE FOR GRANT OF APPROVAL U/S 80G OF THE ACT. IT WAS ACCORDINGLY SUBMITTED THAT THERE IS NO INFIRMIT Y IN THE ORDER SO PASSED BY THE LD. CIT(E) AND THEREFORE, THE APPLICA TION FILED BY THE ASSESSEE BE DISMISSED. 5. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT THOUGH THE MATTER HAS BEEN SCHEDULED FOR HEARING ON TWO OCCASIONS BY THE LD CIT(E), HOWE VER, DUE TO LOCKDOWN ON ACCOUNT OF COVID PANDEMIC, THE ASSESSEE THROUGH ITS A/R COULDNT ATTEND THE PROCEEDINGS BEFORE THE LD CIT(E ) AND THEREFORE, THE MATTER WAS DECIDED EX-PARTE BY THE LD CIT(E). IN TH E INTEREST OF JUSTICE AND FAIR PLAY, WE BELIEVE THAT THERE WAS REASONABLE CAUSE FOR NON- APPEARANCE ON PART OF THE ASSESSEE AND IT DESERVE O NE MORE OPPORTUNITY TO REPRESENT ITS CASE BEFORE THE LD CIT (E). THE MATTER IS ITA NO. 298/JP/2020 M/S GAYATRI PARIWAR TRUST VS. CIT(E) 4 THEREFORE SET-ASIDE TO THE FILE OF THE LD CIT(E) TO EXAMINE THE SAME AFRESH AFTER PROVIDING REASONABLE OPPORTUNITY TO TH E ASSESSEE. THE ASSESSEE IS AT LIBERTY TO RAISE VARIOUS CONTENTIONS AS RAISED BEFORE US BEFORE THE LD CIT(E) AND FILE NECESSARY INFORMATION /DOCUMENTATION AS SO DESIRED AND CALLED FOR BY THE LD CIT(E). IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 11/10/2020. SD/- SD/- LANHI XKSLKBZ FOE FLAG ;KNO ( SANDEEP GOSAIN ) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 11/10/2020. *SANTOSH VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- GAYATRI PARIWAR TRUST, KOTA. 2. IZR;FKHZ@ THE RESPONDENT- CIT (EXEMPTION), JAIPUR. 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR. 6. XKMZ QKBZY@ GUARD FILE { ITA NO. 298/JP/2020} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR