DEV SHIKSHAN SANSTHAN, Sikar, Rajasthan V. CIT Exemption Jaipur, Jaipur

ITA 537/JPR/2024

• Counselvise Citation: [2024] 103 COUNSELVISE.COM (IT) 3902 (ITAT-JAIPUR)
• Duration Of Justice: 4 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-09-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: A
• Next Hearing Date: 30-06-2024
• Assessment Year: misc
• Appeal Filed On: 22-04-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARVIND KUMAR
• Assessee Lawyers: PRACHALA KABRA
• Keywords: Set aside; Principle of natural justice; Non compliance
• Section: 80G

Judgement Text

vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’A” JAIPUR (Video Conference) Jh laanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 537 & 538/JP/2024 fu/kZkj.k o"kZ@Assessment Year : - Dev Shikshan Sansthan Piprali Road, Sikar Distt: Sikar 33 2001 cuke Vs. CIT (Exemption) Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAEAD 6608 G 7644P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Mrs. Prachala Kabra, CA jktLo dh vksj ls@Revenue by: Shri Arvind Kumar, CIT-DR lquokbZ dh rkjh[k@Date of Hearing : 01/07/2024 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 02 /09/2024 vkns'k@ORDER PER: SANDEEP GOSAIN, JM These are two appeals filed by the assessee against orders of the Learned Commissioner of Income Tax (Exemption), Jaipur [hereinafter referred to as “CIT(E)”] both dated 24.02.2024 passed in the matter of section 12AB and 80G of the Income Tax Act, 1961 respectively. The Grounds of appeal raised by the assesee are mentioned at Form 36 in respective appeals 2 ITA NO. 537 & 538 /JP/2024 DEV SHIKSHAN SANSTHAN, SIKAR VS CIT (EXEMPTION), JAIPUR 2.1 As per the fact of the present case, the ld CIT(E) rejected the application of the assessee for registration under section 12AB of the Act on the following grounds:- 1 incomplete form 10 AB 2 Registration under Rajasthan Trust Act 1959 3 Genuineness of activities and non compliance 2.2 In this regard ld. AR submitted that the application for registration of the assessee was wrongly rejected by ld CIT(E) as the assessee has already started the process for registration under the said Act. However after rejection, it was also submitted that the assessee is likely to get the said registration shortly. And as far as the other ground of rejection is concerned, ld AR submitted that no notice was served upon the assessee and thus assessee could not get reasonable opportunity therefore the order passed by ld CIT(E) are against the principle of natural justice. 2.3 On the contrary ld. DR supported the orders of ld CIT(E) and submitted that proper opportunity was granted but assessee failed to file necessary documents and details and further failed to justify the genuineness of activities. 3 ITA NO. 537 & 538 /JP/2024 DEV SHIKSHAN SANSTHAN, SIKAR VS CIT (EXEMPTION), JAIPUR 2.4 After hearing the counsel for both the parties and after perusal of the Orders passed by ld CIT(E), we noticed that in spite of opportunities the assessee failed to comply with the same and not filed necessary documents. 2.5 Be that as it may, without going into the allegations and counter allegations of both the parties, we are of the view that since necessary documents were not on the file before ld CIT(E) for adjudicating the application on merits, Therefore, bench feels that one more opportunity be granted to the appellant. Thus the present appeal is restored to the file of ld CIT(E) to decide it afresh by providing one more opportunity of hearing. The assessee would be at liberty to file any documents in support of its application for seeking registration. However the assessee will not seek any adjournment on frivolous ground and remained cooperative during the course of proceedings. Thus The Appeal of the assessee is allowed For statistical purposes. 2.6 Before parting, we may make it clear that our decision to restore the matter back to the file of the ld CIT(E) shall in no way be construed of having any reflection or expression on the merits of the dispute, which 4 ITA NO. 537 & 538 /JP/2024 DEV SHIKSHAN SANSTHAN, SIKAR VS CIT (EXEMPTION), JAIPUR shall be adjudicated by the ld CIT(E) independently in accordance with law. 2.7 As regards the other appeal of the assessee relating to approval u/s 80G of the Act, it may be noted that since it is consequential to registration of the Trust u/s 12AB of the Act, the ld. CIT(E) is directed to consider approval u/s 80G in accordance with Income Tax Act, 1961 in set aside proceeding. 3.0 In the result, both the Appeals of the assessee are allowed for statistical purposes with no orders as to costs. Order pronounced in the open court on 02 /09/2024. Sd/- Sd/- ¼ jkBksM deys'k t;UrHkkbZ ½ ¼lanhi xkslkbZ½ (Rathod Kamlesh Jayantbhai) (Sandeep Gosain) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 02 /09/2024 *Mishra vkns'k dh izfrfyfi vxzsf’kr@Copy of the order forwarded to: 1. The Appellant- Dev Shikshan Sansthan, Sikar 2. izR;FkhZ@ The Respondent- CIT(E), Jaipur 3. vk;dj vk;qDr@ The ld CIT 4. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur 5. xkMZ QkbZy@ Guard File (ITA No. 537 & & 538/JP/2024) vkns'kkuqlkj@ By order, lgk;d iathdkj@Asstt. Registrar