PARASHAVNATH DIGAMBER JAIN MANDIR PISHANARI MADHIYA TRUST ,JABALPUR vs. INCOME TAX OFFICER(EXEMPTION),, JABALPUR

At the time of hearing, the Ld.AR of the assessee submitted that there is a delay of 72 days in filing the

Since the issues involved in these appeals are similar and identical, hence they are clubbed, heard and a consolidated order is passed. For the sake convenience, we shall take up ITA No.107/Jab/2023 For the A.Y 2016-17 as a lead case and facts narrated .The assessee has raised the following grounds of appeal:

The Brief facts of the case are that, the assessee is a registered religious Trust. The assessee has e-filed the return of income for the A.Y 2016-17 on 15.10.2016 disclosing a total income of Rs. Nil. Subsequently the case was selected for scrutiny under CASS as “the Form No.10B was not filed or filed after due date” and notice u/sec 143(2) and U/sec 142(1) of the Act are issued. In compliance, the assessee has submitted the details through ITBA in respect of capital expenditure, bills, vouchers and ledger. Further, the AO has issued notice u/sec 142(1) of the Act on 05.12.2018 to produce the copy of registration certificate u/s 12A of the Act. Whereas the assessee has submitted the reply regarding registration certificate on 10.12.2018 but could not produce the copy of registration certificate u/s 12A of the Act. Finally the A.O observed that the assessee has not submitted certificate of registration U/sec12A of the Act and has denied the benefit of exemption u/s Sec. 11 of the Act and assessed the total income of Rs.89,83,483/- and passed the order u/s 143(3) of the Act dated 12.12.2018.

Aggrieved by the order, the assessee has filed an appeal before the CIT(A), whereas the CIT(A) has considered the grounds of appeal, statement of facts, submissions of the assessee and findings of the A.O and has confirmed the action of the A.O and dismissed the assessee appeal. Aggrieved by the CIT(A) order, the assessee has filed an appeal before the Hon’ble Tribunal.

At the time of hearing, the Ld. AR submitted that the CIT(A) has erred in not considering the facts that the assessee is registered u/s 12A of the Act but for various reasons could not produce the copy of registration certificate. Further the assessee has filed the Form No.10B within the time limit u/sec 139(1) of the Act. The Ld.AR substantiated the submissions with the paper book and judicial decisions and prayed for allowing the appeal. Per Contra, the Ld.DR supported the order of the CIT(A).

We heard the rival submissions and perused the material on record. The sole crux of the disputed issue envisaged by the Ld.AR that the CIT(A) has erred in

The Ld. AR relied on the judicial decisions of granting of deemed registration U/sec12AA of the Act. Whereas the subject matter of appeal before us is with respect denial of the benefit of exemption u/s 11 of the Act as the assessee has not produced the registration certificate u/s 12A of the Act in the assessment proceedings. Whereas it was brought to the knowledge that, for the A.Y 2011-12, in the case of the assessee own case, the assessment order was passed u/sec143(3)r.w.s 147 of the Act dated 16-10-2018, were at Page.No.1 dealt as under “The society is registered under the I.C.S Bar-at-low, district Judge Jabalpur on 20.03.1933. The society is registered u/s 12AA of the Act 1961 vide registration No. CIT/MP/9/773-DT on 06.05.1974 the society

As the facts and circumstances in this appeal is identical to ITA No 107/Jab/2023, for the A.Y 2016-17 (except variance in figures) and the decision rendered in above paragraphs would apply mutatis mutandis for this appeal also. Accordingly, the order of the CIT(A) is set aside and remit the entire issue to the file of the AO to adjudicate afresh and the assessee should be provided adequate opportunity of hearing and shall cooperate in submitting

In the result, both the appeals filed by the assessee are allowed for statistical purposes.