Shri Bhagwan Mahaveer Jeevdaya Goshala, Jalore V. CIT(E), Jaipur

ITA 93/JODH/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9156 (ITAT-JODHPUR)
• Duration Of Justice: 1 year(s) 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-08-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2019-2020
• Appeal Filed On: 16-06-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANCHITA KUMAR CIT A
• Assessee Lawyers: N R MERTIA
• Keywords: Set aside
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCH, JODHPUR BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM ITA. NO. 93/JODH/2020 ASSESSMENT YEARS : 2019-20 SHRI BHAGWAN MAHAVEER JEEVDAYA GOSHALA, VILL- PATHEDI, TEH.- SAYALA, DIST.- JALORE. VS. THE CIT(EXEMPTION), JAIAPUR. PAN/GIR NO.: AAYAS 7162 C APPELLANT RESPONDENT ASSESSEE BY : SHRI N.R. MERTIA (C.A.) REVENUE BY : SMT. SANCHITA KUMAR (CIT) A DATE OF HEARING : 10/08/2021 DATE OF PRONOUNCEMENT : 12/08/2021 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(E), JAIPUR DATED 19.03.2020 CHALLENGING THE REJECTION OF ITS APPLICATION SEEKING REGISTRATION U/S 12AA OF THE ACT. 2. DURING THE COURSE OF HEARING, THE LD. AR SUBMITTED THAT DURING THE COURSE OF PROCEEDINGS BEFORE THE LD CIT(E), SHRI RAJESH KUMAR JAIN, A/R OF THE ASSESSEE-TRUST ATTENDED THE PROCEEDINGS AND PRODUCED ORIGINAL PAN & TRUST DEED FOR VERIFICATION. IT WAS ACCORDINGLY SUBMITTED THAT THE FINDINGS OF THE LD. CIT(E) THAT THE ASSESSEE DID NOT SUBMIT ORIGINAL ITA NO. 93/JODH/2020 SHRI BHAGWAN MAHAVEER JEEVDAYA GOSHALA VS. CIT(E) 2 DOCUMENTS REGARDING ESTABLISHMENT OF THE TRUST IS NOT FACTUALLY CORRECT. REGARDING THE FINDING OF THE LD. CIT(E) THAT THE ASSESSEE HAS NOT SUBMITTED NECESSARY DETAILS REGARDING THE GENUINENESS OF THE ACTIVITIES BEING UNDERTAKEN BY THE ASSESSEE-TRUST, IT WAS SUBMITTED THAT AGAIN NECESSARY DETAILS WERE DULY SUBMITTED VIDE SUBMISSION DATED 06.03.2019 AND SUBMISSION DATED 06.03.2020. IT WAS ACCORDINGLY SUBMITTED THAT ALL THE NECESSARY DETAILS HAVE BEEN DULY SUBMITTED BY THE ASSESSEE BEFORE THE LD. CIT(E) AND GIVEN THAT THE LD. CIT(E) HAS SUMMARILY DISMISSED THE APPLICATION OF THE ASSESSEE WITHOUT DISPUTING THE OBJECT OF THE ASSESSEE-SOCIETY WHICH ARE PURELY CHARITABLE IN NATURE, THE ORDER SO PASSED BY THE LD. CIT(E) MAY BE SET ASIDE AND THE ASSESSEE BE GRANTED REGISTRATION U/S 12AA OF THE ACT. 3. PER CONTRA, THE LD. CIT/DR HAS RELIED ON THE ORDER OF THE LD. CIT(E) AND SUBMITTED THAT THE ASSESSEE HAS SUBMITTED ONLY PART REPLY BEFORE THE LD. CIT(E) AND OUR REFERENCE WAS DRAWN TO THE FINDINGS OF THE LD. CIT(E) WHEREIN IT WAS STATED THAT THE ASSESSEE WAS REQUIRED TO CLARIFY THE OBJECT RELATING TO OLD AGE HOME, PRODUCE FINAL ACCOUNTS FOR FINANCIAL YEAR 2017-18, PHOTOGRAPHS OF THE TRUST OFFICE AND OWNERSHIP PROOF OF GOSHALA, HOWEVER THERE IS NO COMPLIANCE ON THE PART OF THE ASSESSEE HENCE, IN SUCH FACTS AND CIRCUMSTANCES OF THE CASE, THE LD. CIT(E) HAS RIGHTLY REJECTED THE APPLICATION SEEKING REGISTRATION U/S 12AA OF THE ACT. IT WAS ACCORDINGLY SUBMITTED THAT THE ORDER SO PASSED BY THE LD. CIT(E) BE CONFIRMED AND THE APPEAL OF THE ASSESSEE BE DISMISSED. 4. HAVING CONSIDERED THE FACTS AND CIRCUMSTANCES OF THE CASE, WE FIND THAT THERE ARE CLAIMS AND COUNTER-CLAIMS REGARDING FILING OF REQUISITE ITA NO. 93/JODH/2020 SHRI BHAGWAN MAHAVEER JEEVDAYA GOSHALA VS. CIT(E) 3 INFORMATION/DOCUMENTATION BEFORE THE LD CIT(E) AND THERE IS NO FINDING ON MERITS RECORDED BY THE LD CIT(E) WHILE REJECTING THE APPLICATION SO FILED BY THE ASSESSEE SEEKING REGISTRATION U/S 12AA OF THE ACT. THEREFORE, WE ARE OF THE CONSIDERED VIEW THAT THE ASSESSEE DESERVES ONE MORE OPPORTUNITY AND IN THE INTEREST OF JUSTICE AND FAIR PLAY, THE MATTER IS HEREBY SET ASIDE TO THE FILE OF THE LD. CIT(E) TO CONSIDER THE DETAILS/INFORMATION/DOCUMENTATION AS SO CLAIMED TO BE SUBMITTED BY THE ASSESSEE, CALLING FOR ANY ADDITIONAL INFORMATION/DOCUMENTATION AS SO DESIRED AND DECIDE THE SAME AFRESH AS PER LAW AFTER PROVIDING REASONABLE OPPORTUNITY TO THE ASSESSEE. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 12/08/2021. SD/- SD/- ( SANDEEP GOSAIN ) (VIKRAM SINGH YADAV) JUDICIAL MEMBER ACCOUNTANT MEMBER JODHPUR DATED:- 12/08/2021. *SANTOSH COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- SHRI BHAGWAN MAHAVEER JEEVDAYA GOSHALA, JALORE. 2. THE RESPONDENT- CIT(E), JAIPUR. 3. CIT 4. CIT(A) 5. DR, ITAT, JODHPUR. 6. GUARD FILE { ITA NO. 93/JODH/2020} BY ORDER, ASST. REGISTRAR