PALANPUR JAIN KHATARGACHHA UPASHRAY AND DADAJIS DERI,PALANPUR vs. THE CIT(EXEMPTION), AHMEDABAD

The instant appeal is directed against the order dated 08.09.2020 passed by the Ld. CIT (Exemption), Ahmedabad whereby and whereunder the exemption under Section 12AA(1)(b)(ii) of the Income Tax Act, 1961 filed by the assessee in Form No. 10A under Rule 11AA of the Act has been rejected.

At the time of hearing of the instant appeal the Ld. Advocate appearing for the assessee submitted before us that the Ld. CIT has passed order alleging non- submission of the requisite details for grant of registration of the Applicant Trust. However, the requisite details were duly filed before the Ld. CIT(E); some of those documents were filed before the Ld. CIT(E) twice or thrice. It was also pointed out by the Ld. AR that the assessee duly filed documents in response to the request - 2 - Palanpur Jain Khatargachha Upshary vs. CITI(E) A.Y. N.A. letter dated 15.06.2020 issued by the Ld. CIT(E). Instead of going through those documents the Ld. CIT again mentioned those documents at Page 3 Paragraph 7 of the order impugned alleging those were not made available before him in compliance with the issuance of further notice dated 13.08.2020. In this aspect he has drawn our attention to those documents annexed to the Paper Book filed before us with an undertaking that those were duly placed before the Ld. CIT(E).

On the contrary, the Ld. DR failed to controvert such submission made by Ld. AR.

We have heard the respective parties, we have also perused the relevant materials available on record particularly those are mentioned at Page 3 Paragraph 7 of the order impugned which were alleged to have not been supplied by the Ld. AR before the Ld. CIT(E).

Thus, considering the entire aspect of the matter as mentioned above we are of the opinion that the application for exemption preferred by the Applicant Trust is required to be given consideration afresh by the Ld. CIT(E). Hence, we direct the Ld. CIT(E) to adjudicate the same afresh taking into account the documents filed before us which were already been placed before the Ld. CIT(E) and upon considering any other and/or further documents which the applicant prefers to file at the time of hearing of the application. Needless to mention that the assessee to be given an opportunity of being heard by the Ld. CIT(E) in the matter of grant of exemption. Ld. CIT(E) is further requested to dispose of the application for - 3 - Palanpur Jain Khatargachha Upshary vs. CITI(E) A.Y. N.A. exemption preferred by the applicant within the period of seven months from the date of receipt of this order passed by us.

In the result, the appeal filed by the assessee is, therefore, disposed of for statistical purposes. This Order pronounced in Open Court on 07/05/2021