BHAGWATI MOTIANI EDUCATIONAL SOCIETY, AJMER V. COMMISSIONER OF INCOME TAX (EXEMPTION), JAIPUR

ITA 987/JPR/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1357 (ITAT-JAIPUR)
• Duration Of Justice: 4 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2018-2019
• Appeal Filed On: 25-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJAN KUMAR
• Keywords: Set aside

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S,A JAIPUR JH FOT; IKY JKO] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA-@ ITA. NO. 987/JP/2019 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2018-19 BHAGWATI MOTIANI EDUCATIONAL SOCIETY, FOYSAGAR ROAD, AJMER. CUKE VS. THE CIT, (EXEMPTION) JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AMZPM 0879 Q VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI SUNIL PORWAL (C.A.) JKTLO DH VKSJ LS @ REVENUE BY : SHRI RAJAN KUMAR (CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 10/12/2019 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT : 11/12/2019 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 27.06.2019 FOR THE ASSESSMENT YEARS 2018-19 WHEREIN THE ASSESSEE HAS CHALLENGED THE NON-GRANT O F APPROVAL U/S 10(23C)(VI) OF THE IT ACT. 2. BRIEFLY THE FACTS OF THE CASE ARE THAT THE ASSES SEE-SOCIETY IS REGISTERED WITH THE REGISTRAR OF SOCIETY, AJMER AND ALSO REGISTERED U/S 12A(A) VIDE CIT, AJMER ORDER DATED 25.04.2006. IT M OVED AN APPLICATION ITA NO. 987/JP/2019 BHAGWATI MOTIANI EDUCATIONAL SOCIETY VS. CIT 2 BEFORE THE LD. CIT(E) ON 25.06.2018 SEEKING APPROVA L U/S 10(23C)(VI) & (VIA) OF THE ACT. DURING THE COURSE OF PROCEEDINGS VIDE LETTER DATED 16.05.2019 AND THEREAFTER VIDE ORDER SHEET ENTRY DA TED 17.06.2019, THE ASSESSEE WAS ASKED TO FILED CERTAIN INFORMATION AND RELATED DOCUMENTATION RELATING TO SALARY EXPENDITURE, BUS R ECEIPTS AND UNSECURED LOANS. THE LD. CIT(E) HAS RETURNED A FIND ING THAT THE ASSESSEE SOCIETY HAS FAILED TO PROVIDE THE NECESSAR Y DETAILS, THEREFORE, IT IS NOT POSSIBLE TO VERIFY THE GENUINENESS OF THE AC TIVITIES CARRIED OUT BY THE ASSESSEE SOCIETY ACCORDINGLY, THE APPLICATION F ILED BY THE ASSESSEE WAS REJECTED. 3. DURING THE COURSE OF HEARING, THE LD. AR SUBMITT ED THAT THE ASSESSEE HAS SUBMITTED REQUISITE DETAILS WHICH WERE CALLED FOR BY THE LD CIT(E) AND WHICH WERE COMMUNICATED TO HIM THROUGH E -MAIL DATED 17.06.2019 AS WELL AS PERSONALLY DISCUSSED IN HIS O FFICE FOR VERIFICATION. HOWEVER, THE LD. CIT(E) HAS WITHOUT EXAMINATION OF THE SAID FACTS HAS DECIDED THE MATTER AGAINST THE ASSESSEE. IT WAS ACC ORDINGLY SUBMITTED THAT THE MATTER MAY BE SET ASIDE TO THE FILE OF THE LD. CIT(E) TO EXAMINE THE DETAILS SO SOUGHT BY HIM AND THE DECIDE THE MAT TER A FRESH. 4. PER CONTRA, THE LD. CIT/DR HAS SUBMITTED THAT IN THE ABSENCE OF THE NECESSARY DETAILS FILED BY THE ASSESSEE, IT IS DIFFICULT TO VERIFY THE GENUINENESS OF THE ACTIVITIES CARRIED OUT BY THE AS SESSEE-SOCIETY WHICH IS VERY MUCH GERMANE TO THE ISSUE BEFORE GRANTING E XEMPTION 10(23C)(VI) OF THE ACT. AT THE SAME TIME, THE LD. D R FAIRLY SUBMITTED THAT WHERE THE BENCH SO DECIDE TO SET ASIDE THE MAT TER TO THE FILE OF THE LD. CIT(E), THE REVENUE HAS NO OBJECTION TO THE SAM E. ITA NO. 987/JP/2019 BHAGWATI MOTIANI EDUCATIONAL SOCIETY VS. CIT 3 5. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT THE LD. CIT(E) HA S CALLED FOR CERTAIN DETAILS AND DOCUMENTATION IN ORDER TO VERIFY THE GE NUINENESS OF THE ASSESSEE SOCIETY. IT IS THE ASSESSEES CONTENTION THAT SAID DETAILS WERE SUBMITTED THROUGH AN EMAIL COMMUNICATION WHICH HAS NOT BEEN CONSIDERED BY THE LD CIT(E). IN THE INTEREST OF JUS TICE AND FAIR PLAY, WE SET-ASIDE THE MATTER TO THE FILE OF THE LD CIT(E) T O CONSIDER THE SAME AND DECIDE THE MATTER A FRESH AFTER PROVIDING REASO NABLE OPPORTUNITY TO THE ASSESSEE. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 11/12/2019. SD/- SD/- FOT; IKY JKO FOE FLAG ;KNO (VIJAY PAL RAO) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 11/12/2019. *SANTOSH VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- BHAGWATI MOTIANI EDUCATIONAL SOCIETY , AJMER. 2. IZR;FKHZ@ THE RESPONDENT- CIT (EXEMPTION), JAIPUR. 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR. ITA NO. 987/JP/2019 BHAGWATI MOTIANI EDUCATIONAL SOCIETY VS. CIT 4 6. XKMZ QKBZY@ GUARD FILE { ITA NO. 987/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR