Shri Braj Madhukar Jann Shatabdi Trust, JODHPUR V. CIT, Exemptions, JAIPUR

ITA 488/JODH/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5305 (ITAT-JODHPUR)
• Duration Of Justice: 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-03-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 29-10-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MADHU
• Assessee Lawyers: REJENDRA JAIN
• Section: 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI N.S. SAINI , HONBLE ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, HONBLE JUDICIAL MEMBER ITA NO. 488 / JODH /201 5 SHRI BRAJ MADHUKAR JANN SHATABDI TRUST, PARAKH BHAWAN, 1 ST C ROAD , SARDARPUR. PAN NO. AAOTS 8780 K VS. CIT (EXEMPTIONS) , JAIPUR. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI REJENDRA JAIN ADV. DEPARTMENT BY : SHRI S.K. MADHU - DR DATE OF HEARING : 09 / 0 3 /201 6 . DATE OF PRONOUNCEMENT : 09 / 03 /201 6 . O R D E R PER N.S. SAINI , ACCOUNTANT MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) , JAIPUR , DATED 16 /0 9 /201 5 . 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL: - 1. THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE THE ORDER PASSED BY THE LD. CIT, EXEMPTION, JAIPUR UNDER SEC. 12AA OF THE I.T. ACT IS BAD IN LAW, BAD IN FACTS & PERVERSE. 2. THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE THE ASSESSEE SATISFY ALL THE CONDITIONS LAID DOWN FOR GRANT OF REGISTRATION UNDER SEC. 12A AND AS SUCH THE LD. CIT , EXEMPTION, JAIPUR ERRED IN REJECTING THE CLAIM OF REGISTRATION. 3. THAT THE PETITION ER MAY KINDLY BE PERMITTED TO RAISE ANY ADDI TIONAL OR ALTERNATIVE GROUNDS AT OR BEFORE THE TIME OF HEARING. 4. THE PETITION ER PRAYS FOR JUSTICE & RELIEF. 2 ITA NO. 488 / JODH /201 5 3 . AUTHORIZED REPRESENTATIVE OF THE ASSESSEE SUBMITTED THAT THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) HAS REVISED GRANTING OF REGISTRATION UNDER SEC. 12AA OF THE ACT TO THE ASSESSEE ON THE GROUND THAT ORIGINAL DOCUMENTS REGARDING ESTABLISH MENT OF TRUST WAS NOT FILED BEFORE HIM . HE FURTHER SUBMITTED THAT CERTIFIED COPY OF THE DOCUMENTS REGARDING ESTABLISHMENT OF THE TRUST WERE PRODUCED BEFORE THE COMMISSIONER OF INCOME TAX (EXEMPTIONS). HE SUBMITTED THAT IF ONE MORE OPPORTUNITY IS GRANTED TO THE ASSESSEE, THE ASSESSEE SHALL PRODUCE THE ORIGINAL DOCUMENTS REGARDING THE ESTABLISHMENT OF THE TRUST BEFORE THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) . 4 . DEPARTMENTAL REPRESENTATIVE HAD NO OBJECTION TO RESTORE THE MATTER TO THE BACK OF THE FILE OF THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) FOR DE NOVO ADJUDICATION OF THE ISSUE OF GRANT ING OF REGISTRATION UNDER SEC. 12AA OF THE ACT TO THE ASSESSEE. 5. IN VIEW OF THE ABOVE FACTS AND CIRCUMSTANCES OF THE CASE AND RENDER THE SUBSTANTIAL JUSTICE TO THE ASSESSEE, WE ARE OF THE OPINION THAT THE MATTER SHOULD BE REMANDED BACK TO THE FILE OF THE COMMI SSIONER OF INCOME TAX (EXEMPTIONS) TO ADJUDICATE THE ISSUE OF GRANTING OF REGISTRATION UNDER SEC. 12AA OF THE ACT TO THE ASSESSEE DE NOVO AFTER ALLOWING REASONABLE AND SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSESSEE. THUS, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 6 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE HEARING ON WEDNESDAY , THE 0 9 TH DAY OF MARCH , 201 6 AT JODHPUR . S D / - S D / - (GEORGE MATHAN) (N.S.SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER D ATED : 0 9 TH MARCH , 201 6 . 3 ITA NO. 488 / JODH /201 5 VR/ - COPY TO: 1. THE ASSESS E E. 2. THE REVENUE. 3. THE CIT 4. THE CIT(A) 5. THE D.R . 6. GUARD FILE. BY ORDER SR. PRIVATE SECRETARY I.T.A.T., JODHPUR .