Jain Shashan Seva Samiti (Trust), Bangalore V. The Commissioner Of Income Tax (Exemptions), Bangalore

ITA 632/BANG/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 3469 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 2 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-10-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 06-10-2021
• Assessment Year: 2020-2021
• Appeal Filed On: 23-07-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PRAMENDRA KUMAR JAIN
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES A BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN , ACCOUNTANT MEMBER AND S MT BEENA PILLAI, JUDICIAL MEMBER ITA. NO. 632 /BANG/20 20 ASSESSMENT YEAR: 20 20 - 21 M/S. JAIN SHASHAN SEVA SAMITI (TRUST), 2074, SOBHA CHRYSANTHEMUM, THANISANDRA MAIN ROAD, NARAYANAPURA, BENGALURU 560 077. PAN: AADTJ1694E VS. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), BANGALORE. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI PRAMENDRA KUMAR JAIN, ADVOCATE RESPONDENT BY : MS. NEERA MALHOTRA, CIT (DR) DATE OF HEARING : 06.10.2021 DATE OF PRONOUNCEMENT : 11 .10.2021 ORDER PER BEENA PILLAI , J UDICIAL M EMBER PRESENT APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER DATED 23.04.2020 PASSED BY THE LD. CIT(E), BANGALORE U/S. 12AA OF THE ACT. IT IS THE CLAIM OF THE ASSESSEE THAT IN THE APPLICATION DATED 16.09.2019 IN FORM NO.10A , SEEKING REGISTRATION U/S. 12AA OF THE ACT, ASSESSEE HAD SOUGHT FOR STATUS OF TRUST TO BE CARRYING R ELIGIOUS CUM CHARITABLE ACTIVITIES. THE LD. AR PLACED RELIANCE ON PAGE NO. 2 OF THE PAPER BOOK IN SUPPORT. PAGE 2 OF 3 ITA NO. 632 /BANG/20 20 2. HE SUBMITTED THAT IN THE ORDER DATED 23.04.2 020 GRANTING REGISTRATION U/S. 12AA, THE COMMISSIONER GRANTED REGISTRATION TO ASSESSEE AS CARRYING OUT ONLY R ELIGIOUS ACTIVITIES. 3. IT IS SUBMITTED THAT ASSESSEE SEEKS TO BE CARRYING OUT CHARITABLE ACTIVITIES ALSO WHICH HAS NOT BEEN LOOKED INTO. THE L D .AR SUBMITTED THAT IN THE INTEREST OF JUSTICE, THE ISSUE MAY BE REMANDED TO THE L D.CIT(E) TO CONSIDER ASSESSEE TO BE CARRYING OUT CHARITABLE ACTIVITIES ALSO. 4. THE L D.DR DID NOT OBJECT FOR THE PRAYER ADVANCED BY THE L D.AR. WE HAVE PERUSED THE SUBMISSIONS ADVANCED BY BOTH SIDES IN THE LIGHT OF RECORDS PLACED BEFORE US. 5. WE NOTE THAT , IN THE APPLICATION FORM NO.10A, ASSESSEE IS SEEKING TO BE REGISTERED AS R ELIGIOUS CUM C HARITABLE . HOWEVER, THE L D. CIT(E) GRANTED REGISTR ATION TO ASSESSEE AS CARRYING OUT RELIGIOUS ACTIVITIES. CONSIDERING THE SUBMISSIONS ADVANCED BY BOTH SIDES, WE REMAND THIS ISSUE TO THE L D.CIT(E) TO LOOK INTO THE OBJECTS OF THE TRUST AND TO CONSIDER THE CLAIM IN ACCORDANCE WITH LAW. NEEDLESS TO SAY THAT PROPER OPPORTUNITY OF HEARING MUST BE GRANTED TO ASSESSEE. ACCORDINGLY THE GROUNDS RAISED BY ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. IN THE RESULT , THE APPEAL FILED BY THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. O R D E R P R O N O U N C E D I N O P E N C O U R T O N 1 1 T H O C T O B E R , 2 0 2 1 . S D / - S D / - ( B.R. BASKARAN ) ( BEENA PILLAI ) ACCOUNTANT MEMBER J UDICIAL MEMBER DATED: 1 1 T H OCTOBER, 2021. /MS/ PAGE 3 OF 3 ITA NO. 632 /BANG/20 20 COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) 4. PR. CIT 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE TRIBUNAL BANGALORE