Shri Jogniya Mata Shaktipith Prabandh AVM Vikas Sansthan, Chittorgarh V. CIT(Exemption), Jaipur

ITA 38/JODH/2022

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 9018 (ITAT-JODHPUR)
• Duration Of Justice: 7 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-11-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 01-11-2022
• Assessment Year: 2021-2022
• Appeal Filed On: 21-03-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No. 38/Jodh/21 (ASSESSMENT YEAR- 2021-22) Shri Jogniya Mata Shaktipith Prabandh AVM Viikas Sansthan Jogiya Mata Dharla Begum Chittorgarh 312 023 Vs The CIT (Exemption) Jaipur (Appellant) (Respondent) PAN NO. AAZTS 4734 N Assessee By None Revenue By Smt. Alka Rajvanshi Jain (CIT-DR) Date of hearing 02/11/2022 Date of Pronouncement 3 /11/2022 O R D E R PER: SANDEEP GOSAIN, JM The assessee has filed an appeal against the order of the ld..CIT (Exemption), Jaipur dated 17-03-2021 for the assessment year 2021-22 in the matter of Section 12AA of the Act. 2 ITA NO.38/JODH/2022 SHRI JOGNIYA MATA SHAKTIPITH PRABAND AVM VIKAS SANSTHAN CHITTORGAH VS CIT (E), JAIPUR 2.1 None appeared on behalf of the assessee on the date of hearing. However, the ld. DR relied upon the order of the ld. CIT(E). 2.2 After hearing the ld. DR and perusing the materials available on record, it is noted that the ld. CIT(E) had dismissed the appeal of the assessee by observing as under:- ‘’5. To decide the matter of seeking registration u/s 12AA, the genuineness of the activities being undertaken by the applicant are also to be examined. The applicant has not submitted any such details and other information as mentioned above. Therefore, it is not known that the applicant is actually carrying out the activities as per its objects ad at the premises mentioned by it in Form 10A. Thus the charitable nature and genuineness of the activities of the applicant could not be established. 6. Sufficient opportunity has been provided to the applicant to produce details and documents in support of his claim for registration u/s 12AA of the Income Tax Act but applicant have failed to do so. In the light of the above facts, the application seeking registration u/s 12AA is hereby rejected and filed.’’ Thus the Bench observed that the assessee has not submitted the documents as to the claim of registration u/s 12AA of the Act. However, the ld. CIT(E) has provided sufficient opportunity to produce the details and documents concerning the issue in question. Since the assessee is not present on the date of hearing to argue its case for the reason best known to him, therefore, the Bench feels that one more opportunity should be given to the assessee to contest its case before the ld. CIT(E) on merit by submitting the desired documents / details as to the Registration of the Trust u/s 12AA of the Acts. Hence, the 3 ITA NO.38/JODH/2022 SHRI JOGNIYA MATA SHAKTIPITH PRABAND AVM VIKAS SANSTHAN CHITTORGAH VS CIT (E), JAIPUR appeal of the assessee is restored back to the file of the ld. CIT(E) to decide it afresh on merit by providing one more opportunity to contest the case. Thus the appeal of the assessee is allowed for statistical purposes. 3. In the result, the appeal of the assessee is allowed for statistical purposes as pronounced in the open Court on 3-11-2022. Sd/- Sd/- (B. R. BASKARAN) (SANDEEP GOSAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 3 /11/2022 *Mishra Copy to: 1. The Appellant 2. The Respondent 3. The CIT 4. The CIT(A) 5. The DR 6. Guard File Assistant Registrar Jodhpur Bench