SPARSH INSTITUTION, Ajmer V. CIT(EXEMPTIONS), Jaipur

MA 66/JPR/2017

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 5774 (ITAT-JAIPUR)
• Duration Of Justice: 10 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-03-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 11-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: J C KULHARI JCIT DHK
• Assessee Lawyers: S C JAIN
• Section: 80G; 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 FOT; IKY JKO] U;KF;D LNL; ,OA JH FOE FLAG ;KN O] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SIN GH YADAV, AM MISCELLANEOUS APPLICATIONS NOS. 66 & 67/JP/2017 (ARISING OUT OF ITA NOS. 986 & 987/JP/2017) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR/ UNDER SECTION : 12AA SPARSH SANSTHAN, PUSHKAR. CUKE VS. CIT(E), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AAMAS 6526 Q VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI S.C JAIN (CA) JKTLO DH VKSJ LS@ REVENUE BY : SHRI J.C. KULHARI (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 09.03.2018. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 12/03/2018. VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, AM THESE MISCELLANEOUS APPLICATIONS ARE ARISING OUT O F THE APPEALS IN ITA NOS. 986 & 987/JP/2016 FILED BY THE ASSESSEE AGAINS T EX-PARTE ORDER PASSED BY THE CO-ORDINATE BENCH DATED 08/02/2017. IN ITS P ETITION ALONG WITH SUPPORTING AFFIDAVIT, THE ASSESSEE HAS SUBMITTED AS UNDER:- 2. THAT THE SOCIETY THROUGH CA MR. AJAY SOMANI OF AJMER FILED APPEALS BEFORE THE ITAT, JAIPUR BENCH AGAINST THE O RDER OF THE CIT (EXEMPTIONS), JAIPUR DENYING THE REGISTRATION U /S 12AA AND APPROVAL U/S 80G WHICH WERE REGISTERED AS ITA NO. 9 86 & 987/JP/2016. 3. THE HEARING OF THE APPEALS SO FILED BEFORE THE I TAT WAS FIXED FOR 8TH FEB. 2017 AND ON THAT DAY THE A.R. CA MR. AJAY SOMANI OF 2 MA NO. 66 & 67/JP/2017. SPARSH SANSTHAN, PUSHKAR VS. CIT(E), JAIPUR. AJMER TO WHOM THE POWER OF ATTORNEY WAS EXECUTED ON 12TH SEPT. 2017 WAS ASKED TO PRESENT THE CASE. THE A.R. HAD FILED AN APPLICATION FOR ADJOURNMENT WITHOUT ACCOMPANYING TH EREWITH THE POWER OF ATTORNEY SO EXECUTED IN HIS FAVOUR. 4. THE HON'BLE BENCH HAD DISMISSED BOTH THE APPEALS SINCE THE ADJOURMENT APPLICATION WAS NOT ACCOMPANYING THE VAL ID POWER OF ATTORNEY AND AFTER RECEIPT OF THE ORDER, THE SOCIET Y MOVED MISCELLANEOUS APPLICATION FOR RESTORATION OF THE AP PEALS AND THE MA WERE REGISTERED AS 66 & 67/2017. 5. THE TECHNICAL DEFAULT COMMITTED BY THE CA FOR N OT ATTENDING THE HEARING MAY KINDLY BE CONDONED AND THE APPEAL FILED AGAINST THE ORDERS OF THE CIT(EXEMPTIONS) PASSED FOR REJECTING THE APPLICATION U/S 12AA AND U/S 800 MAY KINDLY BE REST ORED IN THE INTEREST OF JUSTICE TO BE PROVIDED TO THE INSTITUTI ON WHICH IS CARRYING OUT THE OBJECTIVES OF THE CHARITABLE NATUR E. 2. AFTER HEARING BOTH THE PARTIES, WE ARE OF THE VI EW THAT THE ASSESSEE DESERVES ONE MORE OPPORTUNITY TO REPRESENT HIS CASE . IN THE INTEREST OF JUSTICE AND FAIR PLAY, THE EX-PARTE ORDER PASSED BY THE CO-ORDINATE BENCH DATED 08.02.2017 IS HEREBY RECALLED AND THE HEARING IN THE MATTER IS HEREBY DIRECTED TO BE LISTED FOR 12 APRIL 2018. ISSUE OF SEPARATE NOTICE TO THE PARTIES IS DISPENSED WITH. THE PARTIES MAY SUBMIT PAPER BO OK, IF ANY IN ONE WEEK BEFORE THE SCHEDULED DATE OF HEARING. 3 MA NO. 66 & 67/JP/2017. SPARSH SANSTHAN, PUSHKAR VS. CIT(E), JAIPUR. 3. IN THE RESULT, THESE MISCELLANEOUS APPLICATIONS ARE DISPOSED OFF WITH THE ABOVE DIRECTIONS. ORDER PRONOUNCED IN THE OPEN COURT ON 12/03/2018. SD/- SD/- ( JH FOT; IKY JKO] ) ( FOE FLAG ;KNO ( VIJAY PAL RAO) (VIKRAM SINGH YADAV) U;KF;D LNL; / JUDICIAL MEMBER YS[KK LNL; /ACCOUNTANT MEMBER JAIPUR DATED:- 12/03/2018. POOJA/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- SPARSH SANSTHAN, PUSHKAR. 2. THE RESPONDENT CIT(E), JAIPUR. 3. THE CIT. 4. THE CIT (4), 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (MA NO. 66 & 67/JP/2017) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR