SHRI CHAVLESHWAR PARSHAVNATH DIGAMBER JAIN ATISHAY THIRTH SHETHRA COMMITE,BHILWARA vs. CIT, EXEMPTION, JAIPUR
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Income Tax Appellate Tribunal, JODHPUR BENCH :DB
Before: SHRI SAKTIJIT DEY, VICE- & SHRI GIRISH AGRAWAL
IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH :DB (VIRTUAL HEARING AT NEW DELHI)
BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER
ITA Nos.117 & 118/Jodh/2023 Assessment Year: --
Chavleshwar Parshavnath CIT (Exemption), Digamber Jain Atishay Jaipur Thirth Shethra Commite, Vs. Chainpura Bagudar ((Rajasthan) (PAN:AAHTS6931R) (Appellant) (Respondent)
Present for: Appellant by : Shri Sunil Porwal, CA Respondent by : Shri O.P. Meena, CIT-DR
Date of Hearing : 14.09.2023 Date of Pronouncement : 20.09.2023
O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: These two appeals filed by the assessee are against the order of
learned Commissioner of Income-tax(Exemption), Jaipur - Order Nos.
ITBA/EXM/F/EXM45/2022-23/1051764933(1) dated 31.03.2023
passed under Section 12AB(1)(b)(ii) of the Income-tax Act, 1961
(hereinafter referred to as the “Act”), and Order Nos.
ITBA/EXM/F/EXM45/2022-23/10517645937(1) dated 31.03.2023
passed under Section 80G(5) of the Act.
2 ITA Nos.117 & 118/Jodh/2023 Shri Chavleshwar Parshavnath Digamber Jain Atishay Thirth Shetra Commite, Bhilwara- AY: 2023-24
Sole issue involved in the two appeals is in respect of rejection of
applications made by the assessee for registration under Section 12AB
and 80G of the Act, by the learned Commissioner of Income-
Tax(Exemption).
Brief facts as culled out from record are that assessee is a society
incorporated on 27.01.1956 which was registered with Registrar of
Societies on 27.01.1956 vide Registration No.36/55-56(1). According to
the assessee, it is also registered with Commissioner, Devsthan Vibhag,
Government of Rajasthan vide Registration No. 16/76 dated 21.01.1978.
Deed of Society was amended to incorporate broader activities as
permissible in law. Assessee made its application for seeking registration
under Section 12AB and 80G on 21.09.2022. Learned Commissioner of
Income-Tax(E)) rejected the said applications by holding that assessee
society is not registered under the Rajasthan Public Trust Act, 1959
which is a basic condition as per Section 12AB(1)(b)(i) clause (B) of the
Act. In this respect, learned Commissioner of Income-Tax(E) noted that
assessee has also not furnished original Trust Deed/MOA, bills and
vouchers of expenses incurred. Further, he observed that assessee does
not own land and building but is only a caretaker for which bills and
vouchers for repairs of building were not furnished. In respect of use of
bus for charitable activities also, no evidences were furnished. Aggrieved,
assessee is in appeal before the Tribunal.
3 ITA Nos.117 & 118/Jodh/2023 Shri Chavleshwar Parshavnath Digamber Jain Atishay Thirth Shetra Commite, Bhilwara- AY: 2023-24
Before us, learned counsel for the assessee submitted that assessee
is duly registered under the Rajasthan Public Trust Act, 1959 vide
Registration No.60/76 dated 21.01.1978. In this respect, Bench raised a
query before the learned counsel as to whether this certificate was before
the learned Commissioner of Income-Tax(E) which was answered in the
negative. Accordingly, Bench directed the learned counsel to furnish the
said registration certificate which was placed on record by the learned
counsel in the course of hearing on 14.09.2023.
4.1 On the genuineness of activities, learned Commissioner of Income-
Tax(E) has called for various details and documents. From the
submissions made by the assessee, he noted that assessee has not
furnished the original Trust Deed/MOA. In respect of photographs of
charitable activities undertaken by the assessee furnished before the
learned Commissioner of Income-Tax(E), he observed that these
photographs do not contain banner of the assessee to demonstrate that
the activities were in fact undertaken by the assessee itself.
4.2 Learned counsel further submitted that preservation of monuments
or places or objects of autistics or historic interest is included in the
definition of charitable purposes under Section 2(15) of the Act.
Assessee had undertaken to develop the site of temple of Bhagwan
Mahavir which is an ancient historic monument of national importance
4 ITA Nos.117 & 118/Jodh/2023 Shri Chavleshwar Parshavnath Digamber Jain Atishay Thirth Shetra Commite, Bhilwara- AY: 2023-24
and learned Commissioner of Income-Tax(E) has wrongly interpreted the
monuments as land and building. In respect of claim of submission of
vouchers for expenses, learned counsel submitted that books of accounts
are audited and report in Form 10AB is placed on record. Thus, learned
Commissioner of Income-Tax(E) is wrong in rejecting the applications on
this basis.
Per contra, learned CIT DR submitted that assessee has furnished
the registration certificate under Rajasthan Public Trust at 1959 now
before the Hon’ble Bench which needs to be verified. He further
submitted that assessee did not file the amended Trust Deed/MOA also.
He placed reliance on the order of learned Commissioner of Income-
Tax(E).
We have heard the rival contention and perused the material on
record. We take note of the provisions contained in section 12B(1)(b)(i) of
the Act in Clause (B) which requires compliance of any other law for the
time being in force for the purpose of achieving the objectives of the
Trust. Assessee in the present case is registered under the Rajasthan
Public Trust Act, 1959 for which registration certificate is submitted
before us by the learned counsel as stated above. We also take note of
the discrepancies noted by the learned Commissioner of Income-Tax(E)
which according to the learned counsel for the assessee are under wrong
5 ITA Nos.117 & 118/Jodh/2023 Shri Chavleshwar Parshavnath Digamber Jain Atishay Thirth Shetra Commite, Bhilwara- AY: 2023-24 notion, more particularly, in respect of land and building as well as use
of bus for charitable purposes.
Considering the facts and circumstances of the case and the
submissions made before us, as stated above, in the interest of justice
and fair play, we find it proper to remit the matter back to the file of the
learned Commissioner of Income-Tax(E) for de novo consideration of the
applications made by the assessee for registration under Section 12AB
and 80G of the Act by considering all the material placed on record.
Needless to say, assessee be given reasonable opportunity of being heard
to substantiate its claim by making any further submission for the
registration. Accordingly, ground taken by the assessee is allowed for
statistical purposes.
In the result, both the appeals of the assessee are allowed for 8.
statistical purposes.
Order is pronounced in the open court on 20.09.2023.
Sd/- Sd/-
(Saktijit Dey) (Girish Agrawal) Vice-President Accountant Member
Dated: 20th September, 2023 *Mohan Lal*
