Aadi Foundation Charitable Trust, JODHPUR V. CIT, Exemptions, JAIPUR

ITA 481/JODH/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5256 (ITAT-JODHPUR)
• Duration Of Justice: 4 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-03-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 21-10-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ALKA RJBONGSHI JAIN
• Keywords: Charitable institution
• Section: 80G; 12AA

Judgement Text

IN THE INCOME TAX APPELALTE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE: SHRI N. S. SAINI, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER I.T.A.NO.481 AND 482/JODH/2015 ASSESSMENT YEAR: N. A. AADI FOUNDATION CHARITABLE TRUST, C/O. SHRI ABHAY MOONDRA, 578, SARDARPURA, ROAD NO.11, JODHPUR PAN :AAETA8272G VS. THE COMMISSIONER OF INCOME TAX., EXEMPTION, JAIPUR APPELLANT RESPONDENT APPELLANT BY SHRI AMIT KOTHARI, AR RESPONDENT BY SMT. ALKA RJBONGSHI JAIN, DR DATE OF HEARING: 08.03.2016 DATE OF PRONOUNCEMENT: 08.03.16 O R D E R PER: GEORGE MATHAN, J.M. : THE APPEAL IN ITA NO.481/JODH/2015 IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LEARNED CIT, EXEMPTION, JAIPUR DAT ED 10/16-09-2015 PASSED IN APPEAL NO. CIT (E)/JPR/ITO (HQRS.)/2015-16 AGAIN ST REFUSAL TO GRANT REGISTRATION U/S 12AA OF THE IT ACT AND THE APPEAL IN ITA NO.482/JODH/2015 IS FILED BY THE ASSESSEE AGAINST REFUSAL TO GRANT EXEM PTION U/S 80G OF THE ACT. 2. SHRI AMIT KOTHARI, LEARNED A R REPRESENTED ON BE HALF OF THE ASSESSEE AND SMT. ALKA RAJBONGSHI JAIN, LEARNED DR REPRESENT ED ON BEHALF OF THE REVENUE. IT WAS SUBMITTED BY THE LEARNED AR IN THE GROUNDS OF APPEAL THAT 2 ITA NO.481 & 482/JODH/2015 THE LEARNED CIT HAS NOT GRANTED SUFFICIENT OPPORTUN ITY AND HAD CONSEQUENTLY ERRED IN REFUSING REGISTRATION. IN REPLY, THE LEARN ED DR SUBMITTED THAT HE HAD NO OBJECTION IF THE ISSUES WERE RESTORED TO THE FIL E OF THE LEARNED CIT FOR RE- ADJUDICATION. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. AS IT IS NOTICED THAT THE ASSESSEE HAS NOT BEEN PROVIDED ADEQUATE OPPORTUNITY TO SUBSTANTIATE ITS CASE, IN THE INTEREST OF JUSTICE THESE APPEALS ARE RESTORED TO THE FILE OF THE LEARNED CIT FOR RE-ADJUDICATION AFTER GRANTING SUFF ICIENT OPPORTUNITY OF HEARING TO THE ASSESSEE. 4. IN THE RESULT, BOTH THE APPEAL OF THE ASSESSEE A RE PARTLY8 ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 08.03.2016. SD/- SD/- (N. S. SAINI) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER JODHPUR, DATED: 08 TH MARCH, 2016 LAKSHMIKANTA LAKSHMIKANTA LAKSHMIKANTA LAKSHMIKANTA DEKA/ DEKA/ DEKA/ DEKA/- -- - COPY OF THE ORDER FORWARDED TO: 1 . THE APPELLANT 2. THE RESPONDENT 3. CIT CONCERNED 4. CIT (A) CONCERNED 5. DR, ITAT, JODHPUR 6. GUARD FILE BY ORDER, SR. PRIVATE SECRETARY 3 ITA NO.481 & 482/JODH/2015 DATE INITIAL ORIGINAL DICTATION PAD & DRAFT ARE ENCLOSED IN THE FILE 1. DRAFT DICTATED ON 08.03.16 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 08.03.16 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 08.03.16 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 08.03. 16 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 09.03.16 SR.PS 6. DATE OF PRONOUNCEMENT NA SR.PS 7. FILE SENT TO THE BENCH CLERK SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER