Sthanakvasi Jain Sangh, Nadiad V. The CIT-VI, Baroda

ITA 990/AHD/2015

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4959 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 6 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 20-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KISHAN VYAS
• Assessee Lawyers: DIPAK R SHAH
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. NO.990/AHD/2015 (ASSESSMENT YEAR : 2012-13) STHANAKVASI JAIN SANGH B/H. RAILWAY STATION NR. NWES SCHOOL NADIAD 387 002 VS. THE CIT-VI BAORDA [PAN NO. AAJTS 3522 J] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI DIPAK R.SHAH, AR RESPONDENT BY : SHRI KISHAN VYAS, CIT - DR DATE OF HEARING 09/08/2018 DATE OF PRONOUNCEMENT 24/10/2018 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT APPEAL HAS BEEN FILED BY THE ASSESSEE BEFORE US AGAINST THE ORDER DATED 31.07.2014 PASSED BY THE COMMISSIONER O F INCOME TAX-II, BARODA [LD.CIT(A) IN SHORT] PASSED U/S.12AA(1)(A) AND (B) (II) RW.S.12A(1)(AA) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS 'T HE ACT') REJECTING THE GRANT OF REGISTRATION OF THE ASSESSEE-TRUST U/S.12A OF THE A CT. 2. THE APPEAL HAS BEEN FILED BEFORE US WITH AN A PPLICATION DATED 11.04.2015 PRAYING FOR CONDONATION OF DELAY IN PREFERRING THE APPEAL. THE CONTENTS OF THE SAID APPLICATION EXPLAINING THE DELAY IS QUITE SATISFAC TORY AND REASONABLE. IN THAT VIEW OF THE MATTER, WE CONDONE THE DELAY IN PREFERRING T HE APPEAL BEFORE THE ITAT BY THE ASSESSEE. - 2 - ITA NO.990/AHD/2015 STHANAKVASI JAIN SANGH VS. CIT-VI ASST.YEAR 2012-13 3. THE FACTS OF THE CASE IS THIS THAT THE ASSESSEE TRUST CLAIMED TO HAVE BEEN CONSTITUTED ON 02.02.2008 FILED AN APPLICATION IN F ORM NO.10 DATED 20.03.2014 FOR GRANT OF REGISTRATION U/S.12A OF THE ACT. THE TRUS T FURTHER CLAIMS TO HAD BEEN REGISTERED WITH THE OFFICE OF THE REGISTRAR OF PUBL IC TRUSTS, NADIAD UNDER THE BOMBAY PUBLIC TRUSTS ACT, 1950 WITH REGISTRATION NO .A/2760/KHEDA. IT ALSO APPEARS FROM THE RECORDS THAT SHOW-CAUSE NOTICE WAS ISSUED ON 24.07.2014 UPON THE ASSESSEE SO AS TO SATISFY THE GENUINENESS OF TH E TRUST OBJECT AND ACTIVITIES. IN REPLY WHEREOF THE ASSESSEE ASKED FOR ADJOURNMENT. THE LD.CIT REJECTED THE REGISTRATION OF THE ASSESSEE ON THE GROUNDS INTER-A LIA OF FAILURE ON THE PART OF ASSESSEE TO FURNISH THE DETAILS CALLED FOR INCLUDIN G THE TRUST DEED AS SUBMITTED BEFORE THE ASSTT.CHARITY COMMISSIONER OF NADIAD FOR THE PURPOSE OF ESTABLISHMENT OF OBJECTS AND ITS GENUINENESS, THE REPORT AND EVID ENCES TO SUPPORT ACTUAL CHARITABLE ACTIVITIES CARRIED OUT SINCE THE INCEPTION OF THE T RUST AND TO ESTABLISH WHETHER THEY ARE GENUINE WITH REFERENCE TO OBJECTS OF THE TRUST. 4. AT THE TIME OF HEARING OF THE INSTANT APPEAL, TH E LD. COUNSEL FOR THE ASSESSEE SUBMITTED BEFORE US TO ADJUDICATE THE MATTER ON MER IT. HE FURTHER SUBMITTED THAT ALL THE DOCUMENTS WERE DULY PLACED BEFORE THE AUTHORITI ES BELOW. HE ALSO RELIED UPON THE JUDGMENT PASSED BY THE HONBLE HIGH COURT AT MA DRAS IN THE MATTER OF NEW LIFE IN CHRIST EVANGELISTIC ASSOCIATION (NLC) VS. CIT AND THE JUDGMENT PASSED BY THE HONBLE HIGH COURT OF RAJASTHAN IN CIT VS. S HRI DIGAMBAR JAIN MANDIR ON THE MERIT OF THE MATTER. ON THE CONTRARY, THE LD. DR RELIED UPON THE ORDERS PASSED BY THE AUTHORITIES BELOW. WE, HOWEVER, DECLINE TO BE PERSUADED BY THE SUBMISSIONS MADE BY THE LD. AR SINCE WE FIND FROM T HE RECORDS THAT THE LD. CIT - 3 - ITA NO.990/AHD/2015 STHANAKVASI JAIN SANGH VS. CIT-VI ASST.YEAR 2012-13 COULD NOT COME TO A DEFINITE FINDING IN THE ABSENCE OF THE RELEVANT DOCUMENTS NOT PROVIDED BY THE ASSESSEE THOUGH SPECIFICALLY ASKED FOR. WE, THEREFORE, FIND IT FIT AND PROPER TO RESTORE THE MATTER TO THE FILE OF THE AO FOR FRESH ADJUDICATION OF THE SAME UPON GIVING A REASONABLE OPPORTUNITY OF HEARIN G TO THE ASSESSEE AFTER VERIFYING THE ENTIRE EVIDENCES ON RECORD AS ALSO T HE OTHER DOCUMENTARY EVIDENCES WHICH THE ASSESSEE MAY CHOOSE TO FILE INCLUDING THE TRUST DEED. FURTHER THAT THE LD. ASSESSING OFFICER IS DIRECTED TO CONSIDER THE J UDGMENTS CITED ABOVE BY THE LD.AR IN SUPPORT OF THE CLAIM OF THE ASSESSEE FOR P ROPER ADJUDICATION OF THE MATTER. WE THUS ALLOW THE APPEAL PREFERRED BY THE ASSESSEE FOR STATISTICAL PURPOSES. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. THIS ORDER PRONOUNCED IN OPEN COURT ON 2 4/10/2018 SD/- SD/- (AMARJIT SINGH) ( MS. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 24/ 10 /2018 .., . ../ T.C. NAIR, SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A)-CONCENRED 5. !'# , $ , / DR, ITAT, AHMEDABAD 6. #() *+ / GUARD FILE. / BY ORDER, ! //TRUE COPY// / ( DY./ASSTT.REGISTRAR) !, / ITAT, AHMEDABAD