Navpargana Rajpurohit Samaj Bhamdham Trust, Sirohi V. CIT(EXemption), Jaipur

ITA 425/JODH/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8469 (ITAT-JODHPUR)
• Duration Of Justice: 2 year(s) 11 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-08-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2018-2019
• Appeal Filed On: 20-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANCHITA KUMAR CIT A
• Keywords: Set aside
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCH , JODHPUR BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SING H YADAV, AM ITA. NO. 425/JODH/2018 NAVPARGANA RAJPUROHIT SAMAJ BHAMDHAM TRUST KALANDRI, KALANDRI, SIROHI-307802. VS. THE CIT (E), JAIPUR. PAN/GIR NO.: AACTN0520 C APPELLANT RESPONDENT ASSESSEE BY : SHRI RAJENDRA JAIN (C.A.) REVENUE BY : SMT. SANCHITA KUMAR (CIT) A DATE OF HEARING : 12/08/2021 DATE OF PRONOUNCEMENT : 16/08/2021 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF LD. CIT(E), JAIPUR DATED 15.03.2018 CHALLENGING THE REJ ECTION OF ITS APPLICATION SEEKING REGISTRATION U/S 12AA OF THE AC T. 2. AT THE OUTSET, IT IS NOTED THAT THERE IS A DELAY IN FILING THE PRESENT APPEAL. AFTER HEARING BOTH THE PARTIES AND CONSIDER ING THE AFFIDAVIT PLACED ON RECORD, THE DELAY IN FILING THE PRESENT A PPEAL IS HEREBY CONDONE AND THE APPEAL IS ADMITTED FOR ADJUDICATION . 3. DURING THE COURSE OF HEARING, THE LD. AR SUBMITT ED THAT THE APPLICATION OF THE ASSESSEE HAS BEEN DISMISSED EX-PARTE WITHOUT PROVIDING SUFFICIENT OPPORTUNITIES TO THE ASSESSEE. IT WAS ACCORDINGLY ITA NO. 425/JODH/2018 NAPARGANA RAJPUROHIT SAMAJ BHAMDHAM TRUST KALANDRI VS. CIT(E) 2 SUBMITTED THAT THE MATTER MAY BE SET ASIDE TO THE F ILE OF LD. CIT(E) TO CONSIDER THE APPLICATION OF THE ASSESSEE AFRESH ON MERITS. 4. PER CONTRA, THE LD. CIT/DR SUBMITTED THAT THE AS SESSEE WAS PROVIDED SUFFICIENT OPPORTUNITIES AND GIVEN THAT TH ERE IS NO COMPLIANCE ON PART OF THE ASSESSEE AND THE FACT THAT THE APPLI CATION HAS TO BE DISPOSED OFF WITHIN THE STIPULATED PERIOD, THE LD. CIT(E) WAS LEFT WITH NO OPTION BUT TO DECIDE THE APPLICATION BASIS MATERIAL AVAILABLE ON RECORD. IT WAS FURTHER SUBMITTED THAT THE OBJECTS OF THE AS SESSEE-TRUST ARE FOR THE BENEFIT OF PARTICULAR RELIGIOUS COMMUNITY AND T HEREFORE, CANNOT TERMED AS CHARITABLE FOR THE BENEFIT OF PUBLIC AT L ARGE. IT WAS FURTHER SUBMITTED THAT THE ORIGINAL DOCUMENTS REGARDING EST ABLISHMENT OF THE TRUST WERE ALSO NOT SUBMITTED BY THE ASSESSEE FOR V ERIFICATION. IT WAS ACCORDINGLY SUBMITTED THAT THERE IS NO INFIRMITY IN THE ORDER SO PASSED BY THE LD. CIT(E) AND HENCE, THE SAME MAY BE CONFIR MED AND THE APPEAL OF THE ASSESSEE BE DISMISSED. 5. HAVING CONSIDERED THE FACTS AND CIRCUMSTANCES OF THE CASE, WE BELIEF THAT THE ASSESSEE DESERVES ONE MORE OPPORTUN ITY TO SUBMIT NECESSARY DETAILS AND DOCUMENTS IN SUPPORT OF ITS C LAIM FOR SEEKING REGISTRATION U/S 12AA OF THE ACT. THEREFORE, IN THE INTEREST OF JUSTICE AND FAIR PLAY, THE MATTER IS HEREBY SET ASIDE TO THE FI LE OF THE LD. CIT(E) TO DECIDE THE SAME AFRESH AS PER LAW AFTER PROVIDING R EASONABLE OPPORTUNITY TO THE ASSESSEE. ITA NO. 425/JODH/2018 NAPARGANA RAJPUROHIT SAMAJ BHAMDHAM TRUST KALANDRI VS. CIT(E) 3 6. THE ASSESSEE IS ALSO HEREBY DIRECTED TO ATTEND T O THE PROCEEDINGS BEFORE THE LD. CIT(E) AND ENSURE IN TIMELY COMPLETI ON THEREOF AS SO DIRECTED BY THE LD. CIT(E). IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 16/08/2021. SD/- SD/- ( SANDEEP GOSAIN ) (VIKRAM SINGH YADAV) JUDICIAL MEMBER ACCOUNTANT MEMBER JODHPUR DATED:- 16/08/2021. *SANTOSH COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- NAVPARGANA RAJPUROHIT SAMAJ BHAMDHAM TRUST KALANDRI, SIROHI. 2. THE RESPONDENT- CIT(E), JAIPUR. 3. CIT 4. CIT(A) 5. DR, ITAT, JODHPUR. 6. GUARD FILE { ITA NO. 425/JODH/2018} BY ORDER, ASST. REGISTRAR