Hanuman Vikas Trust, HANUMANGARH TOWN V. CIT, BIKANER

ITA 456/JODH/2013

• Counselvise Citation: 45623314 RSA 2013
• Duration Of Justice: 11 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-08-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 10-01-2014
• Assessment Year: 2013-2014
• Appeal Filed On: 11-09-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P MEENA
• Assessee Lawyers: SHAILENDRA BARDIA
• Section: 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH: J ODHPUR ( BEFORE SHRI H ARI OM MARATHA, JUDICIAL MEMBER AND SHRI N.K. SAINI, ACCOUNTANT MEMBER ) I.T.A. NO. 45 6 / JODH /201 3 ASSTT. YEAR - 20 13 - 14 HANUMAN VIKAS TRUST VS. THE C.I.T C/O SHRI S.K. GOYAL BIKANER NAI MANDI HANUMANGARH TOWN PAN NO : AAATH 9905 P (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SHAILENDRA BARDIA DEPARTMENT BY : SHRI O.P. MEENA - CIT - D.R. DATE OF HEARING : 0 8 /0 8 /201 4 DATE OF PRONOUNCEMENT : 12 /0 8 /2014 O R D E R P E R HARI OM MARATHA, J.M. : THIS APPEAL OF THE ASSESSEE FOR A.Y. 20 13 - 14 IS DIRECTED AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX, BIKANER DATED 18 .0 7 .201 3 PASSED U/S 12AA(1)(B)(II) OF THE INCOME - TAX ACT, 1961 ['THE ACT ' FOR SHORT] . 2 2. BRIEFLY STATED, THE FACTS OF THE CASE ARE THAT ASSESSEE IS A TRUST AND IT HAS FILED APPLICATION U/S 12A IN REQUISITE FORMAT FORM NO. 10A ON 22.3.2013. THE ASSESSEE ALSO FILED COPY OF TRUST DEED. THE TRUST IS FOUND TO BE AIMED AT ACHIEV ING CHARITABLE OBJECTS. HOWEVER, AS PER THE REPORT OF THE A.O, THE TRUST WAS NOT REGISTERED WITH THE DEVASTHAN DEPARTMENT. ACCORDINGLY, WITH THAT REASON ONLY, THE LD. CIT REFUSED TO GRANT REGISTRATION U/S 12A OF THE ACT TO THIS TRUST. THE ASSESSEE HAS F ILED THIS APPEAL WITH THE FOLLOWING VERSION: APPELLANT - TRUST WAS FORMED ON 29.07.2011 BY A DOCUMENT EXECUTED ON STAMP DATED 29.07.201 1 FOR PRIMARY OBJECTS OF CONSTRUCTING TEMPLE & DOING WORKS OF PUBLIC & SOCIAL WELFARE. REGULAR BOOKS OF ACCOUNTS WERE M AINTAINED CONTAINING RELEVANT RECORDS OF RECEIPTS & EXPENDITURES AND THEY WERE AUDITED. NO RETURN OF INCOME TAX RETURN WAS F IL ED BECAUSE THE RECEIPTS WERE UTILIZED FOR CONSTRUCTION WHICH WAS STILL PENDING. APPELLANT - TRUST SOUGHT REGISTRATION U/S 12AA BEFOR E COMMISSIONER OF INCOME TAX, BIKANER ON 22.03.2013. IN PURSUANT TO SAID CLAIM FOR REGISTRATION AO, HANUMANGARH TRANSMITTED HIS COMMENTS / REPORT THROUGH JOINT COMMISSIONER OF INCOME, RANGE - 2, BIKANER STATING THE FACTS THAT TRUST WAS FORMED ON STAMP PAPER OF RS.50 ONLY & WAS NOT REGISTERED WITH ANY AUTHORITY EITHER SUB - REGISTRAR OR DEVASTHAN DEPARTMENT AND DURING ENQUIRY IT 3 FOUND THAT TRUST HAD APPLIED FOR REGISTRATION WITH DEVASTHAN DEPARTMENT FOR WHICH PUBLIC - NOTICE HAD APPEARED IN NEWS PAPER DATED 08.05. 2013 THOUGH APPLICATION FOR REGISTRATION U/S 12AA WAS MOVED EARLIER THAN SEEKING REGISTRATION WITH DEVASTHAN DEPARTMENT AND ON BASIS OF THESE FACTS AO DID NOT RECOMMEND FOR GRANTING REGISTRATION U/S 12AA WITH AN OPINION THAT IT COULD NOT BE PLACED IN THE C ATEGORY OF TRUST. THEREAFTER CIT THRU ITS LETTER NO.999 DATED 12.07.2013 ALLEGED TO HAVE BEEN SENT BY REGISTERED POST REQUIRED THE APPLICANT TRUST TO PRODUCE AUDIT REPORT, VOUCHERS, BOOKS OF ACCOUNTS, BANK - PASS BOOK FOR VERIFYING WORKS OF PUBLIC WELFARE IN 18.07.2013 WHICH COULD NOT BE COMPLIED WITH AND CIT THEN PASSED EX - PARTE ORDER REJECTING CLAIM OF REGISTRATION U/S 12AA BY HOLDING THAT IT COULD NOT BE PLACED IN THE CATEGORY OF TRUST ON THE REASONS THAT FORMATION OF TRUST WAS NOT IN ACCORDANCE WITH RAJAS THAN TRUST ACT AND REGISTRATION U /S 12AA WAS SOUGHT PRIOR TO APPLICATION LODGED WITH DEVASTHAN DEPARTMENT WAS LODGED. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND HAVE CAREFULLY PERUSED THE RELEVANT MATERIAL ON RECORD. WE HAVE FOUND IT FOR A FACT THAT THE OBJECTS OF THE TRUST ARE CHARITABLE IN NATURE AND THE TRUST NOW STANDS REGISTERED WITH THE DEVASTHAN DEPARTMENT ALSO, ALTHOUGH THIS IS NOT A CONDITION PRECEDENT FOR GRANTING OF REGISTRATION U/S 12A OF THE ACT. WE 4 ORDER THAT THE APPELLANT TRUST BE GRANTED REGISTRATION U/S 12A OF THE ACT. ACCORDINGLY, WE ALLOW THE APPEAL OF THE ASSESSEE. 6 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IN ITA NO. 45 6/JU/201 3 STANDS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 12 TH AUGUST , 2014. SD/ - SD/ - (N.K.SAINI) [HARI OM MARATHA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 12 TH AUGUST , 2014 VL/ - COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT BY ORDER 4. THE CIT (A) 5. THE DR SENIOR PRIVATE SECRETARY ITAT, JODHPUR