PARASWANATH JAIN SWETAMBER PEDHI,SIROHI vs. CIT(EXEMPTION), JAIPUR

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ITA 3/JODH/2023Status: DisposedITAT Jodhpur18 August 2023AY 2022-233 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee had indeed submitted a copy of the Rajasthan Public Trust Act registration. Therefore, the CIT's order was set aside for fresh adjudication, with an opportunity for the assessee to present all relevant details.

What were the facts?

The assessee applied for registration under section 12AB. The CIT(Exemption) rejected the application solely on the ground that the assessee failed to file a copy of its registration under the Rajasthan Public Trust Act, 1959.

What were the issues?

Whether the CIT(Exemption) erred in rejecting the registration application for non-submission of Rajasthan Public Trust Act registration when it was allegedly provided.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

Before: SHRI PAVAN KUMAR GADALE & DR. DIPAK P. RIPOTE

For Respondent: Smt. Alka Rajvanshi Jain, CIT-DR
Hearing: 14.08.2023Pronounced: 18.08.2023

ORDER

PER DR. DIPAK P. RIPOTE, AM:

1.

This is an appeal filed by the assessee against the order of Ld. CIT(Exemption), Jaipur dated 30.11.2022 passed under section 12AA of the Act for A.Y. 2022-23. The assessee has raised the following grounds of appeal:- “1. That on the facts and in the circumstances of the case, the order u/s 12AA passed by CIT, Exemption is bad in law and bad in facts.

2. That on the facts and in the circumstances of the case, the Ld. CIT(Exemption) erred in rejecting grant of registration u/s 12AA of the Act.

3. That on the facts and in the circumstances of the case, the Ld. CIT(Exemption) grossly erred in holding the assessee trust was not registered under Rajasthan Public Trust is contrary to evidence on record. Paraswanath Jain Swetamber Pedhi

4. That on the facts and in the circumstances of the case, the Ld. CIT(Exemption) erred in rejecting evidences and explanation furnished by the assessee in arbitrarily manner.

5. That the petitioner may kindly be permitted to raise any additional or alternative grounds at or before the time of hearing.

6. The petitioner prays for justice & relief.”

2. In this case, assessee filed an application in Form No. 10AB seeking registration under section 12AB on 2/5/2022. Ld. Commissioner of Income Tax (Exemption) passed the order rejecting the application on 30.11.2022. Ld. Commissioner of Income Tax (Exemption) has rejected the application on only one ground that assessee failed to file copy of registration obtained under Rajasthan Public Trust Act, 1959 and therefore, according to Ld. Commissioner of Income Tax (Exemption), it was violation of section 12AB(1)(b)(i).

3.

Ld. AR filed a paper book. Ld. AR pleaded before us that copy of registration obtained under Rajasthan Public Trust Act was submitted before CIT(Exemption). Ld. AR referred to the letter 16th dated November, 2022 submitted by assessee to CIT(Exemption). 4. Ld. DR relied upon the orders of the CIT(Exemption). 5. We have heard both the parties and perused the records. On perusal of the paper book and specifically the letter dated 16.11.2022 of the assessee addressed to CIT(E) alongwith 2 Paraswanath Jain Swetamber Pedhi copy of the registration obtained under Rajasthan Public Trust Act, 1959 and Devasthan Department, Government of Rajasthan which issued certificate on 9.2.1978. 6. Since ld. CIT(Exemption) has rejected the application of the assessee only on one ground and ld. AR claimed that assessee had filed copy of the certificate of registration dated 9.2.1978 issued by Government of Rajasthan. In the interest of justice, we set aside the order of CIT(E) to CIT(E) for de novo adjudication. Ld. CIT(E) shall provide appropriate opportunity to the assessee. Assessee shall file all the relevant details before ld. CIT(E). Accordingly, grounds of appeal

raised by the assessee are allowed for statistical purpose.

7. In the result, the appeal of the assessee is allowed for statistical purpose. Order pronounced on 18th August, 2023.

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