Shri Vyasji Maharaj Janseva Trust, Ahmedabad V. The CIT( Exemptions), Ahmedabad

ITA 3587/AHD/2015

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 6159 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-04-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 04-04-2017
• Assessment Year: misc
• Appeal Filed On: 21-12-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAGDISH
• Assessee Lawyers: VIVEK CHAUDA
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH BEFORE: SHR I RAJPAL YADAV , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI VYASJI MAHARAJ JANSEVA TRUST, PANCHMUKHI GAYATRI MANDIR GOR S KUWA MANINAGAR EAST, AHMEDABAD, MANINAGAR EAST, AHMEDABAD - 380008 PAN: AABTV7962M (APPELLANT) VS THE CIT(EXEMPTIONS), AHMEDABAD (RESPONDENT) REVENUE BY : S H RI JAGDISH, CIT - D . R. ASSESSEE BY: S H RI VIVEK CHAUDA , A.R. DATE OF HEARING : 04 - 04 - 2 017 DATE OF PRONOUNCEMENT : 19 - 04 - 2 017 / ORDER P ER : AMARJIT SI NGH, ACCOUNTANT MEMBER : - THIS ASSESSEE S APPEAL , AR ISES FROM ORDER OF THE CIT(E), AHMEDABAD DATED 13 - 10 - 2015 , IN PROCEEDINGS UNDER SECT ION 80G(5 ) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . I T A NO . 3587 / A HD/20 15 A SSESSMENT YEAR NA I.T.A NO. 3587 /AHD/20 15 A.Y. NA PAGE NO SHRI VYASJI MAHARAJ JANSEVA TRUST VS. CIT(EXEMPTIONS) 2 2. THE ASSESSEE HAS RAISED FOLLOWING GROUND OF APPEAL: - THE ASSESSEE HAS FILED ALL THE DOCUMENTS FOR THE APPLICATION U/S. 80G(5) . THE TRUST IS REGISTERED TRUST AND HAVING LEGAL ENTITY THE GROUND SHOWN IN THE REJECTION ORDER THAT THE ASSESSEE IS IN NEITHER A FUND NOR AN INSTITUTION IS ILLEGAL AND UNJUSTIFIE D. THE REJECTION OF THE APPLICATION IS WHOLLY ILLEGAL AND UNJUSTIFIED. 3. THE ASSESSEE TRUST HAS APPLIED FOR REGISTRATION U/S. 12AA OF THE ACT. THE DIT(E) AHMEDABAD VIDE HIS ORDER DATED 17/10/2014 GRANTED REGISTRATION U/S. 12AA OF THE ACT . 4. THE A SSESSE HAS ALSO APPLIED FOR REGISTRATION U/S. 80G(5) ON 04/07/2014. THE APPLICATION OF THE ASSESSEE FOR REGISTRATION U/S. 80G(5) WAS REJECTED FOR WANT OF NON - FURNISHING OF DETAILS. AGAINST THE DECISION OF LD.DIT(E) ,T HE ASSESSEE FILED APPEAL BEFORE THE I T A T .THE COORDINATE BENCH OF THE ITAT HAD RESTORED THE MATTER TO THE FI L E OF THE LD. D IT (E) ON THE SUBMISSION OF THE ASSESSEE THAT IT WILL FURNISH THE REQUIRED DETAILS B E FORE THE LD . D IT(E) . EVEN DURING THE COURSE OF SET ASIDE PROCEEDINGS, THE ASSESSEE FAI LED TO FURNISH THE REQUIRED DETAILS BE F ORE THE LD.DIT(E), THEREFORE , THE APPLICATION OF THE ASSSESSEE W AS REJEC TED BY THE D IT(E) ON 13/10/2015. 5 . DURING THE COURSE OF APPELLATE PROCEEDINGS BEFORE US , THE LD. COUNSEL HAS FURNI SHED WRITTEN SUBMISSION DATE D 0 3/04/2017 STATING THAT THE ASSESSEE HAS MADE FRESH APPLICATION FOR PR OCURING APPROVAL U/S. 80G(5) B E F O RE THE LD. D IT(E), THEREFORE, HE SOUGHT PERMISSION T O WITHDRAW THIS APPEAL. I.T.A NO. 3587 /AHD/20 15 A.Y. NA PAGE NO SHRI VYASJI MAHARAJ JANSEVA TRUST VS. CIT(EXEMPTIONS) 3 6. AFTER CONSIDERING THE SUBMISSION OF THE ASSESSEE, WE ALLOW THE ASSESSE E TO WITHDRAW THIS APPEAL. 7 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED . ORDER PR ONOUNCED IN THE OPEN C OURT ON 19 - 04 - 201 7 SD/ - SD/ - ( RAJPAL YADAV ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 19 /04 /2017 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,