ARYA SAMAJ MANDIR,BHILWARA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), JAIPUR

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ITA 1081/JPR/2019Status: DisposedITAT Jaipur03 September 202016 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT (Exemptions) erred in rejecting the applications for registration. The assessee had fulfilled the conditions laid down in the Act and provided explanations.

What were the facts?

The assessee, Arya Samaj Mandir, applied for registration under Section 12AA and 80G of the Income Tax Act. The CIT (Exemptions) rejected the applications, stating that the assessee failed to submit original documents regarding the establishment of the trust/society and supporting evidence.

What were the issues?

Whether the CIT (Exemptions) was justified in rejecting the applications for registration under Section 12AA and 80G due to non-submission of original documents and supporting evidence.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 80G(5)(vi)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES,”B” JAIPUR

Before: SHRI RAMESH C SHARMA, AM & SHRI SANDEEP GOSAIN, JM vk;dj vihy la-@ITA Nos.1081 & 1082/JP/2019

For Appellant: Shri Mahendra Gargieya, Advocate jktLo dh vksj ls@
For Respondent: Shri B.K. Gupta , CIT- DR
Hearing: 24/08/2020

Tax Act against the order 31-07-2019 of the ld. CIT(E), the Bench finds that the appeal of the assessee as to grant of approval u/s 80G is interconnected with the appeal of the assessee relating to registration u/s 12AA of the Act. Therefore, this appeal of the assessee is also restored to the file of the ld. CIT(E) for afresh consideration and act accordingly.

Thus the appeal of the assessee in is allowed for Statistical purposes & 1082/JP/2019 Arya Samaj Mandir vs CIT(Exemptions) ,Jaipur 4.0. In the result, both the appeals of the assessee are allowed for Statistical purposes with no order as to cost. Order pronounced in the open court on 03/09/2020.

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