ACIT, Jaipur V. VIJAY VARGIYA VANI CHARITABLE TRUST, Jaipur

MA 2/JPR/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2328 (ITAT-JAIPUR)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-09-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 09-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Charitable institution
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH: JAIPUR (BEFORE SHRI R.P. TOLANI AND SHRI T.R. MEENA) M.A. NO. 02/JP/2014 (ARISING OUT OF I.T.A. NO. 1012/JP/2011) ASSTT. YEAR-2010-11 PAN NO. AABTV 2516 P THE C.I.T.-II M/S VIJAYVARGIYA VANI CHARITABLE JAIPUR. VS. TRUST, 2 BHAWANI SINGH ROAD, JAIPUR. (APPELLANT) (RESPONDENT) DEPARTMENT BY :- SHRI RAJESH OJHA. ASSESSEE BY :- SHRI ASHISH SHARMA. DATE OF HEARING : 12/09/2014 DATE OF PRONOUNCEMENT : 19/09/2014 O R D E R PER: T.R. MEENA, A.M. THE REVENUE HAS FILED THIS M.A. AGAINST THE ORDER O F THIS BENCH OF ITAT, JAIPUR IN ITA NO. 1012/JP/2011, WHICH WAS PASSED ON 21/01/2014. 2. IN THIS CASE THE REVENUE HAS SUBMITTED THAT THE APPELLANT TRUST WAS CONSTITUTED ON 20/4/2010 AND FILED APPLICATION ON 1 6/3/2011 BEFORE THE COMMISSIONER OF INCOME TAX-II, JAIPUR FOR REGISTRATI ON U/S 12AA OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT). AFTER DULY CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LEARNED CIT HAS REJE CTED THE APPLICATION OF MA 02/JP/2014 CIT VS. M/S VIJAYVARGIYA VANI CHARITABLE TRUST 2 TRUST VIDE ORDER DATED 27/9/2011 ON THE BASIS THAT THE APPELLANT TRUST HAS NOT CARRIED OUT ANY CHARITABLE ACTIVITY AS PER THE OBJE CTS MENTIONED IN CLAUSE-7(D) & (F) OF THE TRUST DEED, ARE NOT CHARITABLE IN NATU RE. THE HONBLE ITAT HAD ALLOWED THE APPEAL OF THE APPELLANT TRUST BY CONSID ERING THE ONLY SECOND GROUND OF REJECTION OF APPLICATION U/S 12AA OF THE ACT AND HELD THAT OBJECTS MENTIONED AT CLAUSE-7(D)&(F) OF THE TRUST DEED ARE ANCILLARY OBJECT TO THE MAIN OBJECT OF THE TRUST, WHICH ARE CHARITABLE IN NATURE AND THE LEARNED CIT DID NOT DOUBT ON THOSE OBJECTS. THUS, THE HONBLE ITAT DIRECT ED TO GRANT REGISTRATION U/S 12AA OF THE ACT. IT IS FURTHER SUBMITTED THAT T HE HONBLE ITAT DID NOT CONSIDER THE FIRST GROUND OF REJECTION OF APPLICATI ON OF APPELLANT TRUST THAT THE TRUST HAD NOT CARRIED OUT ANY CHARITABLE ACTIVITY A S PER ITS OBJECTS MENTIONED IN THE TRUST DEED. THUS, THIS ISSUE HAS BEEN LEFT TO B E ADJUDICATED BY THE HONBLE ITAT, ACCORDINGLY, IT IS AN APPARENT MISTAKE ON RECO RD, WHICH IS RECTIFIABLE U/S 254(2) OF THE ACT. 3. AT THE OUTSET, THE LEARNED AR FOR THE ASSESSEE A RGUED THAT THE HONBLE ITAT HAS CONSIDERED BOTH THE OBJECTS THAT MAIN OBJEC T AS WELL AS ANCILLARY OBJECT OF THE TRUST DEED WHILE DECIDING THE APPEAL O F THE ASSESSEE TRUST. HE FURTHER SUBMITTED THAT THE HONBLE BENCH FOLLOWED TH E IDENTICAL CASE OF JASODA DEVI CHARITABLE TRUST ON IDENTICAL ISSUE, HAD DECIDE D THE APPEAL IN FAVOUR OF THE ASSESSEE. THEREFORE, THERE IS NO APPARENT MISTA KE IN THE ORDER OF THE HONBLE ITAT. MA 02/JP/2014 CIT VS. M/S VIJAYVARGIYA VANI CHARITABLE TRUST 3 4. WE HAVE HEARD THE RIVAL CONTENTIONS OF BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON THE RECORD AND GONE THROUGH T HE ORDER OF THIS BENCH DATED 21/1/2014 AND WE DO NOT FIND ANY APPARENT MIST AKE IN THE ORDER. THE BENCH HAS CONSIDERED BOTH THE OBJECTS WHILE DECIDING THE APPEAL OF THE ASSESSEE. THEREFORE, THERE IS NO MERIT IN THIS M.A., ACCORDINGLY, WE DISMISS THE SAME. 5. IN THE RESULT, THE PRESENT MISCELLANEOUS APPLICA TION OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 19/09/2014. SD/- SD/- (R.P. TOLANI) (T.R. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER JAIPUR, DATED :19 TH SEPTEMBER, 2014 * RANJAN COPY FORWARDED TO :- 1. THE C.I.T.-II, JAIPUR. 2. M/S VIJAYVARGIYA VANI CHARITABLE TRUST, JAIPUR. 3. THE CIT (A) 4. THE CIT 5. THE D/R GUARD FILE (M.A. NO. 02/JP/2014) BY ORDER, AR ITAT JAIPUR.