TAJ CHARITABLE TRUST, Jaipur V. CIT-III, Jaipur

ITA 474/JPR/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5585 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 6 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 25-06-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: B K GUPTA DR DHK
• Keywords: Charitable institution
• Section: 80G; 12AA

Judgement Text

ITA NO. 474/JP/2014 M/S. TAJ CHARITABLE TRUST VS. C IT -III, JAIPUR 1 VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR JH VKJ-IH-RKSYKUH] U;KF;D LNL; ,OA JH FOE FLAG ;KN O] YS[KK LNL; DS LE{K BEFORE:SHRI R.P.TOLANI, JM & SHRI VIKRAM SINGH YADA V, AM VK;DJ VIHY LA-@ ITA NO. 474/JP/2014 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : - SECTION 80G(5)(VI) OF THE I.T. ACT M/S. TAJ CHARITABLE TRUST VPO:JAJOD, TEHSILE: LAXMANGARH DISTT. SIKAR CUKE VS. THE CIT-III JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AACTT 2459 E VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI P.C. PARWAL, CA JKTLO DH VKSJ LS@ REVENUE BY :SHRI B.K. GUPTA - DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 06/11/2015 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 13 /01/2016 VKNS'K@ ORDER PER R.P. TOLANI, JM THE ASSESSEE HAS FILED AN APPEAL AGAINST THE ORDER OF THE LD. CIT-III, JAIPUR DATED 27/30-05-2014 U/S 80G OF THE I.T. ACT WHEREIN SOLE GROUND OF THE ASSESSEE IS AS UNDER: - THE LD. CIT HAS ERRED ON FACTS AND IN LAW IN REJE CTING THE APPLICATION OF ASSESSEE FOR GRANT OF APPROVAL U /S 80G(5)(VI) OF THE I.T. ACT, 1961. ITA NO. 474/JP/2014 M/S. TAJ CHARITABLE TRUST VS. C IT -III, JAIPUR 2 2.1 THE LD. COUNSEL FOR THE ASSESSEE CONTENDS THAT THE ASSESSEE'S APPLICATION HAS BEEN DISMISSED BY THE LD. CIT-III, JAIPUR BY FOLLOWING OBSERVATIONS. 2. ON PERUSAL OF APPLICATION FILED IN FORM 10G ON 8- 11-2013, IT IS FOUND THAT APPLICATION IS NOT ACCOMP ANIED BY THE COPY OF REGISTRATION U/S 12A/10(23C) AND NOTES ON T HE ACTIVITIES SINCE INCEPTION AS PER RULE 11AA OF THE INCOME-TAX RULES, 1962. IT WAS BROUGHT TO THE NOTICE TO SHRI JAGDISH SOMANI, A/R OF THE INSTITUTION 3. IN THESE FACTS, THE APPROVAL U/S 80G (5)(VI) CAN T BE ACCORDED AND APPLICATION MADE IS REJECTED, THE APPL ICANT MAY APPLY AFRESH IF ALL REQUIREMENTS ARE MET BY IT. IT IS CONTENDED THAT BY NOW REGISTRATION U/S 12AA H AS BEEN GRANTED. THEREFORE, REGISTRATION U/S 80G AS PRAYED FOR MAY B E SET ASIDE AND RESTORED BACK TO THE FILE OF THE LD. CIT WHO PASSED THE IMPU GNED ORDER. 2.2 THE LD. DR IS HEARD. 2.3 WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. WE FIND MERIT IN THE CONTENTIO N OF THE LD. AR AND ACCORDINGLY SET ASIDE THE APPLICATION OF THE ASSESS EE FOR GRANT OF REGISTRATION U/S 80G(V)(VI) OF THE ACT TO THE FILE OF THE LD. CI T TO DECIDE THE SAME AFRESH IN ACCORDANCE WITH LAW. ITA NO. 474/JP/2014 M/S. TAJ CHARITABLE TRUST VS. C IT -III, JAIPUR 3 3.0 IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 13 /01/2 016. SD/- SD/- FOE FLAG ;KNO VKJ-IH-RKSYKUH (VIKRAM SINGH YADAV) (R.P.TOLANI) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER FNUKAD@ DATED:- 13 /01/ 2016 *MISHRA VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- M/S. TAJ CHARITABLE TRUST, SIKAR 2. IZR;FKHZ@ THE RESPONDENT- THE CIT -III, JAIPUR 3. VK;DJ VK;QDR@ CIT 4. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 5. XKMZ QKBZY@ GUARD FILE (ITA NO.474/JP/2014) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR ITA NO. 474/JP/2014 M/S. TAJ CHARITABLE TRUST VS. C IT -III, JAIPUR 4 ITA NO. 474/JP/2014 M/S. TAJ CHARITABLE TRUST VS. C IT -III, JAIPUR 5