AJMER JILA MAHESHWARI SABHA SANSTHA, AJMER V. CIMMISSIONER OF INCOME TAX (EXEMPTION), JAIPUR

ITA 709/JPR/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 2047 (ITAT-JAIPUR)
• Duration Of Justice: 4 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2018-2019
• Appeal Filed On: 21-09-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: L R MEENA CIT DHK
• Section: 12AA

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR JH FOT; IKY JKO] U;KF;D LNL; ,OA JH HKKXPAN] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, A M VK;DJ VIHY LA-@ ITA NO. 710 & 709/JP/2017 FU/KZKJ.K O'K Z@ ASSESSMENT YEARS : ................... AJMER JILA MAHESHWARI SABHA SANSTHA, C/O- JWALA PARSAD KANKANI, 647, KRISHAN VIHAR, BK KAUL NAGAR, PUSHKAR ROAD, AJMER, (RAJ)- 305001 CUKE VS. COMMISSIONER OF INCOME TAX (EXEMPTIONS), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AADAA 0260 C VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : WRITTEN SUBMISSIONS. JKTLO DH VKSJ LS@ REVENUE BY : SHRI L.R. MEENA (CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 19/02/2018 MN?KKS'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 20/02/2018 VKNS'K@ ORDER PER: BHAGCHAND, A.M. BOTH THESE APPEALS ARE FILED BY THE ASSESSEE EMANA TES FROM THE TWO SEPARATE ORDERS OF THE LD. CIT(EXEMPTIONS), JAIPU R BOTH DATED 07/09/2017. 2. THE ASSESSEE APPLIED FOR REGISTRATION U/S 12AA AN D ALSO FOR EXEMPTION U/S 80G(5)(VI) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT). THE ASSESSEE WAS ASKED TO PRODUCE ORIGINAL MOA /RC/PAN FOR VERIFICATION. THE ASSESSEE WAS ALSO ASKED TO FILE DET AILS REGARDING ITS ITA 710 & 709/JP/2017_ AJMER JILA MAHESHWARI SABHA SANSTHA VS CIT(E) 2 ACTIVITIES ALONGWITH EVIDENCES AND ALSO FILE THE LIS T OF TRUSTEES/MEMBERS/SETTLER ALONGWITH COMPLETE ADDRESS/ PAN WITH ID PROOF. THE LD. CIT(E) ALSO CALLED INFORMATION FOR DON ATIONS RECEIVED EXCEEDING RS. 10,000/- AND TO PRODUCE BOOKS OF ACCO UNT ALONGWITH BILLS AND VOUCHERS. NONE OF THESE COMPLIANCES WERE MADE BY THE ASSESSEE. THE LD. CIT(E) REJECTED THE APPLICATION FOR THE REASO N THAT EVEN AFTER PROVIDING SUFFICIENT OPPORTUNITIES TO PRODUCE DETAI LS AND DOCUMENTS FOR REGISTRATION U/S 12AA OF THE ACT BUT THE ASSESSEE H AS FAILED TO DO SO. THE ASSESSEE WAS REQUIRED TO PRODUCE ORIGINAL DOCUMEN TS REGARDING ESTABLISHMENT OF THE SOCIETY FOR VERIFICATION AS PE R RULE 17A OF THE INCOME TAX RULES, 1962 (IN SHORT THE RULES), WHICH TH E ASSESSEE HAS FAILED TO DO. 3. BEFORE THE ITAT ALSO NONE ATTENDED ON BEHALF OF T HE ASSESSEE, ONLY A WRITTEN SUBMISSIONS WAS FILED. 4. THE BENCH HAVE GONE THROUGH THE WRITTEN SUBMISSION S AND FIND THAT NONE OF THE ORIGINAL DOCUMENTS REGARDING REGIS TRATION OF THE SOCIETY AND THE RULES AND REGULATIONS HAVE BEEN FIL ED, THEREFORE, THE COMPLIANCE AS PER LAW STILL REMAIN TO BE COMPLIED. TH E ASSESSEE HAS MISERABLY FAILED TO COMPLY WITH THE REQUIREMENT OF L AW FOR GRANTING REGISTRATION U/S 12AA OF THE ACT, THEREFORE, THE BE NCH SUSTAIN THE ORDER OF THE LD. CIT(E) ON THIS ISSUE. SINCE, THE ASSESSEE HAS FAILED TO GET THE ITA 710 & 709/JP/2017_ AJMER JILA MAHESHWARI SABHA SANSTHA VS CIT(E) 3 REGISTRATION U/S 12AA OF THE ACT, THEREFORE, THE AP PEAL FOR EXEMPTION U/S 80G(5)(VI) OF THE ACT IS ALSO FAILED. 5. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 20/02/2018. SD/- SD/- FOT; IKY JKO FOT; IKY JKO FOT; IKY JKO FOT; IKY JKO HKKXPAN HKKXPAN HKKXPAN HKKXPAN (VIJAY PAL RAO) (BHAGCHAND) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 20 TH FEBRUARY, 2018. *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- AJMER JILA MAHESHWARI SABHA SANSTHA, AJMER. 2. IZR;FKHZ @ THE RESPONDENT- THE CIT (EXEMPTIONS), JAIPUR. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 710 & 709/JP/2017) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR