Paraswanath Jain Swetamber Pedhi, Sirohi V. CIT(Exemption), Jaipur

ITA 3/JODH/2023

AI Insights

The case involves an appeal by Paraswanath Jain Swetamber Pedhi against the order of the CIT(Exemption), Jaipur, which rejected the assessee's application for registration under section 12AB of the Income Tax Act. The primary ground for rejection was the alleged failure to provide a copy of the registration under the Rajasthan Public Trust Act, 1959. The assessee contested this decision, claiming that the required documentation was indeed submitted. The Tribunal, after reviewing the submissions and evidence, decided to set aside the CIT(Exemption)'s order and remand the case for a fresh examination.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 122763 (ITAT-JODHPUR)
• Duration Of Justice: 7 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 13-08-2023
• Assessment Year: 2022-2023
• Appeal Filed On: 02-01-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No.03/JODH/2023 Assessment Year: 2022-23 Paraswanath Jain Swetamber Pedhi, C/o Rajendra Jain Advocate, 106, Akshay Deep Complex, 5 th B Road, Sardarpura, Jodhpur PAN: AAATP7965R Vs The CIT(Exemption), Jaipur Appellant / Assessee Respondent / Revenue Assessee by Sh. Rajendra Jain, Advocate Revenue by Smt. Alka Rajvanshi Jain, CIT-DR Date of hearing 14.08.2023 Date of pronouncement 18.08.2023 ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by the assessee against the order of Ld. CIT(Exemption), Jaipur dated 30.11.2022 passed under section 12AA of the Act for A.Y. 2022-23. The assessee has raised the following grounds of appeal:- “1. That on the facts and in the circumstances of the case, the order u/s 12AA passed by CIT, Exemption is bad in law and bad in facts. 2. That on the facts and in the circumstances of the case, the Ld. CIT(Exemption) erred in rejecting grant of registration u/s 12AA of the Act. 3. That on the facts and in the circumstances of the case, the Ld. CIT(Exemption) grossly erred in holding the assessee trust was not registered under Rajasthan Public Trust is contrary to evidence on record. ITA No.03/JODH/2023 Paraswanath Jain Swetamber Pedhi 2 4. That on the facts and in the circumstances of the case, the Ld. CIT(Exemption) erred in rejecting evidences and explanation furnished by the assessee in arbitrarily manner. 5. That the petitioner may kindly be permitted to raise any additional or alternative grounds at or before the time of hearing. 6. The petitioner prays for justice & relief.” 2. In this case, assessee filed an application in Form No. 10AB seeking registration under section 12AB on 2/5/2022. Ld. Commissioner of Income Tax (Exemption) passed the order rejecting the application on 30.11.2022. Ld. Commissioner of Income Tax (Exemption) has rejected the application on only one ground that assessee failed to file copy of registration obtained under Rajasthan Public Trust Act, 1959 and therefore, according to Ld. Commissioner of Income Tax (Exemption), it was violation of section 12AB(1)(b)(i). 3. Ld. AR filed a paper book. Ld. AR pleaded before us that copy of registration obtained under Rajasthan Public Trust Act was submitted before CIT(Exemption). Ld. AR referred to the letter dated 16 th November, 2022 submitted by assessee to CIT(Exemption). 4. Ld. DR relied upon the orders of the CIT(Exemption). 5. We have heard both the parties and perused the records. On perusal of the paper book and specifically the letter dated 16.11.2022 of the assessee addressed to CIT(E) alongwith ITA No.03/JODH/2023 Paraswanath Jain Swetamber Pedhi 3 copy of the registration obtained under Rajasthan Public Trust Act, 1959 and Devasthan Department, Government of Rajasthan which issued certificate on 9.2.1978. 6. Since ld. CIT(Exemption) has rejected the application of the assessee only on one ground and ld. AR claimed that assessee had filed copy of the certificate of registration dated 9.2.1978 issued by Government of Rajasthan. In the interest of justice, we set aside the order of CIT(E) to CIT(E) for de novo adjudication. Ld. CIT(E) shall provide appropriate opportunity to the assessee. Assessee shall file all the relevant details before ld. CIT(E). Accordingly, grounds of appeal raised by the assessee are allowed for statistical purpose. 7. In the result, the appeal of the assessee is allowed for statistical purpose. Order pronounced on 18 th August, 2023. Sd/- Sd/- (PAVAN KUMAR GADALE) (DR. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 18/08/2023 Sh. Copy to: 1. The Appellant 2. The Respondent 3. The CIT 4. The CIT(A) Asstt. Registrar 5. The DR 6. Guard File Jodhpur Bench