Shri Karan Parshavanth Jain Tirth Antraliya, Mandsaur V. CIT Exemption, Bhopal

ITA 976/Ind/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0722 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 2 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 18-02-2021
• Assessment Year: misc
• Appeal Filed On: 10-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S MANTRI
• Assessee Lawyers: SONAM KHADELWAL
• Keywords: Opportunity of being heard; Set aside
• Section: 12AA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON'BLE KUL BHARAT, JUDICIAL MEMBER AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER ITA NO.976/IND/2019 APPELLANT BY SMT. SONAM KHADELWAL , CA REVENUE BY SHRI S.S. MANTRI, CIT DATE OF HEARING 18.02.2021 DATE OF PRONOUNCEMENT 19 .0 2 .202 1 O R D E R PER MANISH BORAD, AM. THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST TH E ORDER OF LD. CIT(EXEMPTION), BHOPAL DATED 27.09.2019. 2. ASSESSEE HAS RAISED FOLLOWING GROUNDS OF APPEAL; 1. ON THE FACTS AND CIRCUMSTANCES OF CASE THE LEARNED CIT EXEMPTIONS BHOPAL HAS REJECTED THE APPLICATION FOR REGISTRATIO N OF TRUST U/S 12AA OF THE INCOME TAX ACT, 1961 ON THE FOLLOWING GROUNDS- 1. DIFFERENCE IN NAME OF SOCIETY IN FORM 10A AND IN BYELAWS/TRUST SHRI KARAN PARASHVANATH JAIN TIRTH ANTRALIYA, GRAM ANTRALIYA, TAHSIL BHANPURA, ANTRALYA, MANDSAUR VS. CIT (EXEMPTION) BHOPAL (APPELLANT) (REVENUE ) PAN A A TTS5647Q ITA NO.976/IND/2019 SHRI KARAN PARSHAVANATH JAIN TIRTH ANTRALIYA 2 DEED. 2. NO REASONABLE OPPORTUNITY OF BEING HEARD BY CIT EXEMPTIONS BHOPAL. 3. REGISTRY HAS INFORMED THAT THE PRESENT APPEAL IS DELAYED BY 6 DAYS. LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT SINCE THE PERSON INCHARGE OF THE OFFICE WAS NOT WELL VERSED WITH THE PROCEDURE OF FILING APPEAL AND THE DUE DATES, THIS DELAY IS OCCU RRED. SHE HUMBLY PRAYED FOR CONDONING THE DELAY. WE ARE SATISFIED W ITH THE REASONS FOR THE DELAY OCCURRED. IN THE LARGER INTEREST OF JUSTICE THE DELAY OF 6 DAYS IS CONDONED AND APPEAL IS ADMITTED FOR HEARING . 4. THE TWO FOLD GRIEVANCE OF THE ASSESSEE IS CHALLE NGING THE FINDING OF LD. CIT(EXEMPTION), BHOPAL REJECTING THE ASSESSEES APPLICATION FOR REGISTRATION OF TRUST U/S 12AA OF T HE ACT ON THE GROUND THAT THERE IS MISMATCH IN THE NAME MENTIONE D IN FORM 10A VIS--VIS NAME MENTIONED IN THE TRUST DEED AND HAS ALSO RAISED GROUND THAT NO REASONABLE OPPORTUNITY OF BEING HEA RD WAS GIVEN BY LD. CIT(EXEMPTION), BHOPAL. 5. WE HAVE HEARD RIVAL CONTENTIONS AND PERUSED THE RECORDS PLACED BEFORE US. THE ASSESSEE TRUST APPLIED FOR R EGISTRATION U/S 12AA OF THE ACT ON 02.03.2019 BY FILING PRESCRIBED FORM NO.10A. ITA NO.976/IND/2019 SHRI KARAN PARSHAVANATH JAIN TIRTH ANTRALIYA 3 NOTICE WAS ISSUED ON 9.8.2019 WITH THE DETAILED QUE STIONNAIRE CALLING FOR DETAILS AND NECESSARY DOCUMENTS. IN RE SPONSE WRITTEN SUBMISSION WERE FILED ON 6.9.2019 PROVIDING ALL NEC ESSARY INFORMATION INCLUDING COPY OF TRUST DEED, AUDITED F INANCIAL STATEMENTS FOR PRECEDING THREE FINANCIAL YEARS, LIS T OF MEMBERS WITH THEIR PAN CARD, IDENTITY PROOF OF THE TRUSTEES, PRE SIDENT AND OTHER MEMBERS, COPY OF BANK ACCOUNT, INCOME TAX RETURN AN D OTHER DETAILS AS CALLED FOR. HOWEVER LD. CIT(A) REJECTED THE APPLICATION OF THE ASSESSEE ON FOLLOWING GROUND:- 1. NAME OF THE SOCIETY IS DIFFERENT IN FORM NO.10A AND IN THE BYELAWS. IN FORM NO.10 A THE NAME MENTIONED IS SHRI SHRI KARAN PARASHVANATH JAIN TIRTH WHEREAS IN THE TRUST DEED AS WELL AS TRU ST REGISTRATION CERTIFICATE, THE NAME IS MENTIONED AS SHRI KARAN PA RSHAVNATH JAYANAND SHRI YANTRA JAIN TRUST. THEREFORE THE DOCUMENTS SUBMITTED IN THIS CASE PER TAINS TO DIFFERENT ENTITY I.E. SHRI KARAN PARSHAVNATH JAYANAND SHRI YANTRA JA IN TRUST, HENCE THESE DOCUMENTS DO NOT SUPPORT THE ACTIVITIES OF THE APPLICANT. IN VIEW OF THE ABOVE INFIRMITY, THE TRUST IS NOT ENTITLED F OR REGISTRATION U/S.12AA OF THE INCOME TAX ACT, 1961. ACCORDINGLY THE APPLICATION I N FORM NO. 10A, RECEIVED IN THIS OFFICE ON 02.03.2019 SEEKING REGISTRATION U /S 12AA IS HEREBY REJECTED/REFUSED. ITA NO.976/IND/2019 SHRI KARAN PARSHAVANATH JAIN TIRTH ANTRALIYA 4 6. ON PERUSAL OF THE ABOVE FINDING WE ARE OF THE VI EW THAT LD. CIT(EXEMPTION), BHOPAL WAS NOT JUSTIFIED IN REJECTI NG THE CLAIM FOR A MERE MISTAKE IN THE SPELLING OF THE NAME OF THE TRU ST. HE OUGHT TO HAVE PROVIDED AN OPPORTUNITY TO THE ASSESSEE TRUST TO RECTIFY THIS ERROR. NO OTHER OBSERVATION HAS BEEN MADE BY LD. C IT(EXEMPTION), BHOPAL POINTING OUT ANY ERROR IN THE DETAILS FILED BY THE ASSESSEE IN ORDER TO REJECT THE CLAIM OF THE ASSESSEE DESERVING TO BE REGISTERED U/S 12AA OF THE ACT. 7. IN THESE GIVEN FACTS AND CIRCUMSTANCES OF THE CA SE, WE SET ASIDE THE ISSUE OF GRANT OF REGISTRATION U/S 12AA O F THE ACT TO LD. CIT(EXEMPTION), BHOPAL AND DIRECT HIM FOR EXAMINING IT AFRESH AFTER GIVING REASONABLE OPPORTUNITY OF BEING HEARD. NECES SARY DIRECTION IS ALSO GIVEN TO THE ASSESSEE TRUST TO ENSURE THAT THE RE IS NO MISMATCH IN THE NAMES MENTIONED IN THE TRUST DEED AND FORM 1 0A AND IF NECESSARY SHOULD MAKE APPLICATION AT NECESSARY FORU M FOR THE CHANGE IN NAME WHEREVER REQUIRED SO AS TO BRING UNI FORMITY. THUS GROUNDS RAISED BY THE ASSESSEE IS ALLOWED FOR STATI STICAL PURPOSES. 8. IN THE RESULT, APPEAL FILED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES ONLY. ITA NO.976/IND/2019 SHRI KARAN PARSHAVANATH JAIN TIRTH ANTRALIYA 5 THE ORDER PRONOUNCED IN THE OPEN COURT ON 19. 02.2021 SD/- SD/- ( KUL BHARAT) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 19 FEBRUARY, 2021 /DEV COPY TO: THE APPELLANT/RESPONDENT/CIT CONCERNED/CIT (A) CONCERNED/ DR, ITAT, INDORE/GUARD FILE. BY ORDER, ASSTT.REGISTRAR, I.T.A.T., INDORE