SLBS SHODH EVAM PRASIKSAN SANSTHAN, JODHPUR V. CIT(EXEMPTIONS), Jaipur

ITA 94/JPR/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 2009 (ITAT-JAIPUR)
• Duration Of Justice: 8 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 15-06-2017
• Assessment Year: misc
• Appeal Filed On: 30-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VARINDER MEHTA
• Assessee Lawyers: AASHISH SHARMA
• Section: 12AA

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH HKKXPUN] YS[KK LNL; ,OA JH DQY HKKJR] U;KF;D LNL; DS LE{K BEFORE: SHRI BHAGCHAND, AM AND SHRI KUL BHARAT, JM VK;DJ VIHY LA- @ ITA NO. 94/JP/2017 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2016-17. SLBS SHODH EVAM PRASIKSAN SANSTHAN, F-370, LAL KOTHI SCHEME YOJNA, JAIPUR. CUKE VS. COMMISSIONER OF INCOME TAX (EXEMPTION), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AAWCS 8294 D VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI AASHISH SHARMA (ADVOCATE) JKTLO DH VKSJ LS@ REVENUE BY : SHRI VARINDER MEHTA (CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 10.10.2017. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 10/10/2017. VKNS'K@ ORDER PER SHRI KUL BHARAT, J.M. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF LD. CIT(E), JAIPUR DATED 14.12.2015 PERTAINING TO ASSESSMENT YE AR 2016-17. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF AP PEAL:- 1. UNDER THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW, THE LD. COMMISSIONER OF INCOME-TAX(E), JAIPUR HAS ERRED IN REJECTING THE APPLICATION U/S 12AA VIDE ORDER DATED 14-12-2016 AG AINST THE LAW AND FACTS OF THE CASE. HE ARBITRARILY HOLDS THAT THE A PPELLANT TRUST IS NOT ELIGIBLE FOR GRANTING REGISTRATION AS CHARITABLE TR UST UNDER SECTION 12AA OF THE INCOME TAX ACT, 1961 AND REJECTED THE APPLIC ATION OF THE APPELLANT TRUST DATED 04/07/2016. THAT THE APPELLATE RESERVES THE RIGHT TO ADD, AMEND , ALTER, DELETE OR MODIFY OR WITHDRAW ANY OR ALL OF THE ABOVE GROUNDS OF APPEAL BEFORE OR AT THE TIME OF HEARING. HOPE THE ABOVE GROUNDS OF APPEAL ARE VALID FOR TAKI NG THE MATTER IN APPEAL. 2 ITA NO. 94/JP/2017. SLBS SHODH EVAM PRASIKSAN SANSTHAN, JAIPUR. 2. BRIEFLY STATED FACTS ARE THAT, THE ASSESSEE FILE D AN APPLICATION IN FORM NOS. 10A SEEKING REGISTRATION U/S 12A(A) OF THE INCOME T AX ACT, 1961(HEREINAFTER REFERRED TO AS THE ACT). THE SAID APPLICATION WAS REJECTED BY THE LD. CIT(E) ON THE GROUND THAT ONE OF THE OBJECT OF THE ASSESSEE TRUST IS CONDUCTING COACHING CLASSES WHICH DOES NOT FALL IN THE CATEGORY OF CHARITABLE A CTIVITY. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE SUBMITT ED THAT THE ASSESSEE TRUST HAS AMENDED ITS OBJECTIVES. HE DREW OUR ATTENTION TO PA PER BOOK-2 PAGE NOS. 16 TO 24 TO DEMONSTRATE THAT IT HAS OMITTED CLAUSE OF CONDUC TING COACHING CLASSES. 3. LD. CIT(D/R) SUBMITTED THAT IN VIEW OF THE AMEND MENT IN THE OBJECTIVES OF THE ASSESSEE TRUST, THE ISSUE OF REGISTRATION MAY B E REMITTED TO THE FILE OF THE LD. CIT(E). 4. WE HAVE HEARD THE RIVAL CONTENTIONS. IN VIEW OF THE FACT THAT THE ASSESSEE HAS MODIFIED OBJECTIVES, REQUIRES FRESH CONSIDERATION B Y THE LD. CIT(E). UNDER THESE FACTS, WE DEEM IT PROPER TO THE INTEREST OF JUSTICE . WE RESTORE THIS ISSUE TO THE FILE OF THE LD. CIT(E) TO RECONSIDER THE ISSUE OF REGISTRAT ION U/S 12AA. THEREFORE, GROUNDS RAISED IN THIS APPEAL ARE ALLOWED FOR STATISTICAL P URPOSES. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IN ITA NO. 94/JP/2017 IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON TUESDAY, THE 10 TH DAY OF OCTOBER 2017. SD/- SD/- ( HKKXPUN] ( DQY HKKJR ) (BHAG CHAND ) ( KUL BHARAT ) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 10/10/2017 POOJA/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 3 ITA NO. 94/JP/2017. SLBS SHODH EVAM PRASIKSAN SANSTHAN, JAIPUR. 1. THE APPELLANT- SLBS SHODH EVAM PRASIKSAN SANSTHA N, JAIPUR. 2. THE RESPONDENT THE CIT(E), JAIPUR. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (ITA NO. 94/JP/2017) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR