V. Sindhi Social Group, GANDHIDHAM V. The CIT(Exem.), Ahmedabad-Gujarat

ITA 34/RJT/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8865 (ITAT-RAJKOT)
• Duration Of Justice: 1 year(s) 1 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 08-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANJIT SINGH

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT , , BEFORE SHRI PRADIP KUMAR KEDIA , A CCOUNTANT MEMBER & SHRI MAHAVI R PRASAD , JUDICIAL MEMBER ./ I.T.A. NO. 34 /RJT/201 7 ( / ASSESSMENT YEAR : -------- ) V. SINDHI SOCIAL GROUP GANDHIDHAM, C/O. NEW TECH ENGINEERS, (MANOJ NANKANI), PLOT NO.25, SECTOR - 9, OPP. KPT AO BUILDING GANDHIDHAM KUTCH / VS. CIT (EXEMPTION), AHMEDABAD. ./ ./ PAN/GIR NO. : AABTV 9110 D ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI KALPESH DOSHI , A .R. / RESPONDENT BY : SHRI RANJIT SINGH, D.R. / DATE OF HEARING 12/03/2018 / DATE OF PRONOUNCEMENT 16 / 0 3 /201 8 / O R D E R PER MAHAVIR PRASAD JUDICIAL M EMBER : THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSESSEE AGAINST THE APPELLATE ORDER OF THE CO MMISSIONER OF INCOME TAX(EXEMPTIONS ) - AHMEDABAD [CIT(E ) IN SHORT] DATED 26 / 12 /201 6 . 2. THE SOLE G ROUND OF APPEAL RAISED BY THE ASSESSEE READ AS UNDER: - HON. CIT HAS ERRED IN TREATING THE TRUST AS NON GENUINE AND NO SPECIFIC REASONS ARE GIVEN AS TO WHY AND HOW THE TRUST IS NOT GENUINE ITA NO. 34 /RJT / 201 7 V. SINDHI SOCIAL GROUP GANDHIDHAM VS. CIT(E) - 2 - WHEN OFFICE OF THE CHARITY COMMISSIONER HAS GRANTED REGISTRATION AND THE TRUST HAS FILED WITH APPLICATION ITS CONSTITUTION, RULES & AUDIT REPORTS. 3. BRIEF FACTS OF THE CASE ARE THAT THE A PPELLANT FILED AN A PPLICATION FOR REGISTRATION OF T RUST U/S.12AA OF THE INCOME TAX ACT ON 17/06/2016 WITH THE COMMISSIONER OF INCOME TAX ( EXEMPTION). ON THE OTHER HAND APPELLANT STATED THAT NONE OF THE LATTER DATED 18/07/2016 AND 25/11/2016 WERE RECEIVED BY THE APPELLANT. AND FURTHER SUBMITTED THAT TRUST IS REGISTERED ON 24/05/2013 AND HAS ALREADY UNDERTAKEN VAR IOUS MEDICAL AWARENESS PROGRAM S SUCH AS CANCER AWARENESS PROGRAM FOR WOMEN, FREE THALASSEMIA CHECK - UP CAMPS, FREE EYE CHECK - UP CAMP. FURTHER TRUST HAS INITIATED A PROJECT IN THE FIELD OF EDUCATION NAMED SHIKSHA HIK PRAYAS (EACH ONE TEACH ONE) FOR EDUCATION OF GIRLS. THE TRUST IS ALSO REGISTERED BY THE CHARITY COMMISSIONER HOWEVER CIT HAS FOUND TRUST TO BE NOT GENUINE AND REFUSED THE REGISTRATION. HENCE, ORDER BY HON. CIT THAT TRUST HAS NOT CARRIED OUT ANY CHARITABLE ACTIVITIES IS NOT JUSTIFIED. 4. FURTHER TRUST HAS CHARITABLE OBJECTS SUCH AS CARRYING ON EDUCATIONAL AND MEDICAL CONNECTED ACTIVITIES, HELPING NEEDY STUDENTS BY WAY OF SCHOLARSHIPS, TO FORM EMPLOYMENT OPPORTUNITIES, W OMEN EMPOWERMENT, POVERTY REDUCTION, PROMOTING INDIAN C ULTURE ETC. A LSO REGULAR BOOKS OF ACCOUNTS ARE MAINTA INED, AUDIT IS DONE REGULARLY AND RETURN ARE ALSO FILED REGULARLY. AT THE TIME OF REGISTRATION OF TRUST CONDITIONS TO BE SATISFIED ARE GENUINENESS OF THE ACTIVITIES OF TRUST AND ACTIVITIES SHALL BE NON COMMUNAL IN NATURE. REGULARITY IN BOOKS, AUDIT, RETURN S AND MEDICAL/EDUCATIONAL ACTIVITIES ALREADY CARRIED OUT BY THE TRUST AS MENTIONED IN ABOVE PARAGRAPH JUSTIFIES THAT THE ACTIVITIES OF THE TRUST ARE GENUINE. ALSO THE ACTIVITIES CARRIED BY THE TRUST AND THE OBJECTS OF THE TRUST ARE IN PUBLIC INTEREST AND N OT LIMITED TO ANY COMMUNITY OR RELIGION. ITA NO. 34 /RJT / 201 7 V. SINDHI SOCIAL GROUP GANDHIDHAM VS. CIT(E) - 3 - 5. WE HAVE GONE THROUGH THE RELEVANT RECORD AND IMPUGNED ORDER AND HEARD BOTH THE PARTIES. THEREFORE , IN THE INTEREST OF THE JUSTICE , WE SET ASIDE THE ORDER OF THE LEARNED CIT(E) AND DIRECT THE LD. CIT(E) TO GIVE ONE MORE OPPORTUNITY TO THE APPELLANT AND APPELLANT IS ALSO DIRECTED TO APPEAR BEFORE THE LD. CIT(E) AS AND WHEN CALLED BY HIM PURSUANCE TO OUR ORDER AND WILL SUBMIT ALL THE DETAILS TO BE REQUIRED BY THE LD. CIT(E). 6. IN THE RESULT, APPEAL OF THE APPELLANT IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 16 / 0 3 /201 8 SD/ - SD/ - ( ) ( ) ( PRADIP KUMAR KEDIA ) ( MAHAVIR PRASAD ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 16 / 03 /2018 PRITI YADAV , SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) - AHMEDABAD. 5. , , /DR,ITAT, RAJKOT 6. / GUARD FILE . / BY ORDER, //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, RAJKOT 1. DATE OF DICTATION 12/03/2018 (DICTATION - PAD 1 PAGES ATTACHED AT THE END OF THIS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 13/03/2018 3. OTHER MEMBER... 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P.S./P.S .. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P.S./P.S . 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER .. 10. DATE OF DESPATCH OF THE ORDER