Ramanand dhoot jharkhand bihar Maheswari Trust, Jamshedpur V. CIT EXEMPTION, Jamshedpur

ITA 321/RAN/2016

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 7792 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 5 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-05-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: Not Allotted
• Assessment Year: misc
• Appeal Filed On: 30-11-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: T VASANTHAN
• Assessee Lawyers: YOGESH KUMAR AGARWAL
• Keywords: Non compliance
• Section: 12A; 12AA

Judgement Text

1 ITA NO.321/RAN/2016 RAMANND DHOOT JHARKHAND BIHAR M AHESHWARI TRUST IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH [BEFORE HONBLE SHRI J.SUDHAKAR REDDY, AM & SHRI S.S.VISWANETHRA RAVI, JM ] ITA NO.321/RAN/2016 RAMANAND DHOOT JHARKHAND BIHAR -VERSUS- C.I.T. (E XEMPTIONS) MAHESHWARI TRUST ` PATNA (PAN: AACTR 7514 E) (APPELLANT) (RESPONDENT) FOR THE APPELLANT: SHRI YOGESH KUMAR AGARWAL, A DVOCATE FOR THE RESPONDENT: SHRI T.VASANTHAN, CIT (DR) DATE OF HEARING : 28.02.2018. DATE OF PRONOUNCEMENT : 04.05.2018. ORDER PER S.S.VISWANETHRA RAVI, JM THIS APPEAL BY THE ASSESSEE IS AGAINST THE ORDER D ATED 22.09.2016 PASSED BY C.I.T-(EXEMPTIONS)-PATNA. 2. THE LD. AR SUBMITS THAT THE ASSESSEE APPLIED FO R REGISTRATION U/S 12A BY FILING AN APPLICATION IN FORM 10A ALONG WITH THE DETAILS A ND REFERRED TO PARA-2 OF THE IMPUGNED ORDER. ON AN EXAMINATION OF RECORD THE CI T(EXEMPTION) DISMISSED THE APPLICATION FILED TO GRANT REGISTRATION BY OBSERVIN G THAT THE TRUST DEED DOES NOT CONTAIN DISSOLUTION CLAUSE AND REFERRED TO PARA NO.3 OF THE IMPUGNED ORDER. FURTHER HE REFERRED TO PAGE NO.29 OF THE PAPER BOOK AND ARGUED THAT THE ASSESSEE HAS INCORPORATED THE SAID DISSOLUTION CLAUSE IN THE TRUST DEED AND REFERRED T O POINT NO.15 AND FURTHER ARGUED THAT THE CIT(EXEMPTIONS) WITHOUT GIVING ANY OPPORTUNITY FOR PRODUCING THE RELEVANT EVIDENCE REJECTED THE APPLICATION FOR GRANT OF REGI STRATION. 3. THE LD. DR DID NOT CONTROVERT THE SAME. 2 ITA NO.321/RAN/2016 RAMANND DHOOT JHARKHAND BIHAR M AHESHWARI TRUST 4. HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATE RIALS AVAILABLE ON RECORD. IT IS ALSO NOTICED THAT THE CIT(EXEMPTIONS) FIXED THE HEA RING OF THE CASE ON MANY OCCASIONS AND ON NON COMPLIANCE, THE CIT(E) EXAMINE D THE RELEVANT PAPERS AND REJECTED THE APPLICATION EXPARTE. WE FIND FROM THE PAPER BOOK AT PAGE-29 AS POINTED OUT BY THE LD. AR THAT THE DISSOLUTION CLAUSE WAS I NCORPORATED AT POINT NO.15 UNDER THE HEAD WINDING UP . IN THE CIRCUMSTANCES AS REQUEST ED BY THE LD. AR THERE WAS NO SUFFICIENT TIME GRANTED TO THE ASSESSEE IN FILING O F THE DOCUMENTS, TAKING INTO CONSIDERATION THE MATERIAL EVIDENCE AS PLACED BEFOR E US BY WAY OF PAPER BOOK WE DEEM IT PROPER TO REMAND THE ISSUE TO THE FILE OF T HE CIT(EXEMPTION) FOR HIS CONSIDERATION AFRESH AND THE ASSESSEE IS AT LIBERTY TO FILE EVIDENCE IN SUPPORT OF HIS CLAIM IN GRANTING REGISTRATION U/S 12AA OF THE ACT. GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLO WED FOR STATISTICAL PURPOSES. O RDER PRONOUNCED IN THE OPEN COURT ON 04.05.2018. SD/- SD/- [J.SUDHAKAR REDDY] [ S.S.VISWANETHRA RAVI ] ACCOUNTANT MEMBER JUD ICIAL MEMBER DATED : 04.05.2018. [RG SR.PS] COPY OF THE ORDER FORWARDED TO: 1.RAMANAND DHOOT JHARKHAND BIHAR MAHESHWARI TRUST, MAHESHWARI MANDAL, M E SCHOOL JUSALAI, JAMSHEDPUT 831006, JHARKHAND. 2. C.I.T. (EXEMPTIONS), PATNA 3. CIT(DR), PATNA. TRUE COPY BY ORDER, SENIOR PRIVATE SECRETARY HEAD OF OFFICE/D.D.O., ITAT, KOLKATA BENCHES 3 ITA NO.321/RAN/2016 RAMANND DHOOT JHARKHAND BIHAR M AHESHWARI TRUST