SHRI KHATU SHYAM JIRNODHAR SAMITI, Jaipur V. CIT-II, Jaipur

ITA 816/JPR/2011

• Counselvise Citation: 81623114 RSA 2011
• Duration Of Justice: 2 year(s) 11 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-09-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 29-05-2012
• Assessment Year: misc
• Appeal Filed On: 21-09-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUBHASH CHANDRA
• Assessee Lawyers: G G MUNDRA
• Keywords: Charitable institution
• Section: 80G; 12A

Judgement Text

ITA NO. 816/JP/2011 SHRI KHATU SHYAM JIRNODHAR SAMITI VS. CIT 1 IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH, JAIPUR (BEFORE SHRI R.P. TOLANI AND SHRI T.R. ME ENA) ITA NO. 816/JP/2011 U/S 80G(5) (VI) OF I.T. ACT, 1961 PAN : AADTS 8653 E SHRI KHATU SHYAM JIRNODHAR SAMITI VS. THE CIT 74, BANK COLONY, MAHESH NAGAR, EXTN.-6 JAIPUR JAIPUR (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI G.G. MUNDRA DEPARTMENT BY: SHRI SUBHASH CHANDRA DATE OF HEARING: 11-09-2014 DATE OF PRONOUNCEMENT: 11-09-2014 ORDER PER R.P. TOLANI, JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF THE LD. CIT, JAIPUR DATED 29-08-2011 WHEREIN THE ASSESSEE SAMIT I HAS RAISED THE FOLLOWING GROUNDS. 1. THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LD. CIT-II, JAIPUR IS WRONG, UNJUST A ND HAS ERRED IN LAW IN REFUSING THE RENEWAL OF EXEMPTION U /S 80G(5)(VI) OF THE I.T. ACT, 1961. 2. THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LD. CIT-II, JAIPUR IS WRONG, UNJUST AND H AS ERRED IN LAW IN REFUSING THE RENEWAL OF EXEMPTION U/S 80G BY GIVING FINDING THAT THE MAIN OBJECT OF THE SAMITI I S TO JIRNODHAR (RENOVATION) OF KHATU SHYAM JI TEMPLE AND AS ITA NO. 816/JP/2011 SHRI KHATU SHYAM JIRNODHAR SAMITI VS. CIT 2 SUCH THE OBJECT IS RELIGIOUS ONE, WHILE THE SAMITI IS ENGAGED IN PUBLIC CHARITABLE ACTIVITIES UNDER WHICH A DHARAMSHALA FOR GENERAL PUBLIC UTILITY IS ALSO UNDE R CONSIDERATION AND NO JIRNODHAR (RENOVATION) WORK OF KHATU SHYAMJI TEMPLE HAS BEEN UNDERTAKEN. 3. THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE THE CONCLUSION DRAWN BY THE CIT-II, JAIPUR THA T THE SAMITI IS EXPRESSED FOR THE BENEFIT OF PARTICULAR COMMUNITY IS WITHOUT ANY COGENT MATERIAL ON RECORD AND IS BASED ON SURMISES AND CONJECTURES. 2.1 THE LD. COUNSEL FOR THE ASSESSEE CONTENDS THAT THE ASSESSEE SAMITI IS DULY REGISTERED U/S 12A AS A CHARITABLE INSTITUTION . ON THE BASIS THEREOF, THE ASSESSEE SAMITI WAS GRANTED 80G REGISTRATION UPTO T HE PERIOD OF 31-03-2007. THE OBJECTS OF THE TRUST ARE SAME AND THERE IS NO C HANGE IN IT. THE LD. CIT WITHOUT ANY BASIS OR COGENT REASONS HELD THE CHARIT ABLE TRUST AS A RELIGIOUS TRUST ONLY AND DENIED THE REGISTRATION U/S 80G OF T HE ACT. THE LD. AR SUBMITTED THAT THE ASSESSEE IS UNDISPUTEDLY A CHARI TABLE ORGANIZATION AND IT IS ELIGIBLE FOR RENEWAL OF REGISTRATION U/S 80G OF THE ACT. 2.2 THE LD. DR IS HEARD. 2.3 WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. WE FIND MERIT IN THE CONTENTIO NS OF THE LD. COUNSEL FOR THE ASSESSEE. NEITHER THE LD. CIT NOR THE LD. DR HA VE BEEN ABLE TO GIVE ANY COGENT REASONING OR CONVINCING ARGUMENTS AS TO HOW THE CHARITABLE INSTITUTION CAN BE CONSIDERED AS RELIGIOUS INSTITUT ION FOR RENEWAL OF ITA NO. 816/JP/2011 SHRI KHATU SHYAM JIRNODHAR SAMITI VS. CIT 3 EXEMPTION U/S 80G(5)(VI) OF THE ACT. SINCE THE ASSE SSEE IS A CHARITABLE INSTITUTION, WE SEE NO REASON TO REFUSE THE RENEWAL WHICH IS ACCORDED TO THE ASSESSEE. THE DEPARTMENT IS DIRECTED TO GIVE NECESS ARY RENEWAL CERTIFICATE U/S 80G(5)(VI) TO THE ASSESSEE. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOW ED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 11-09 -2014 SD/- SD/- (T.R. MEENA) (R.P. TOLANI) ACCOUNTANT MEMBER JUDICIAL MEMBER JAIPUR DATED: 11 TH SEP. 2014 *MISHRA COPY FORWARDED TO:- 1. SHRI KHATUSHYAM JIRNODHAR SAMITI, 2. THE LD. CIT II, JAIPUR 3. THE LD. CIT 4..THE LD. DR 5.THE GUARD FILE (IT NO. 816/JP/2011) BY ORDER AR ITAT, JAIPUR ITA NO. 816/JP/2011 SHRI KHATU SHYAM JIRNODHAR SAMITI VS. CIT 4 ITA NO. 816/JP/2011 SHRI KHATU SHYAM JIRNODHAR SAMITI VS. CIT 5 ITA NO. 816/JP/2011 SHRI KHATU SHYAM JIRNODHAR SAMITI VS. CIT 6