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Income Tax Appellate Tribunal, JODHPUR BENCH,
Before: SHRI SANDEEP GOSAIN & SHRI VIKRAM SINGH YADAV
IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCH, JODHPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER
ITA No. 165/JODH/2020 (Assessment Year …………) Alokik Charitable Trust, Vs. CIT(Exemptions) C/o-P.D. Javaria & Co., Jaipur. Advocates, 201, Radhika Complex, Dudu Bagh, Loha Mandi, Sansarchand Road, Jaipur-302001 (Raj) PAN No. AAGTA 7193 L
Assessee by Shri Mohan Lal Saran, Adv. Revenue by Smt. Sanchita Kumar, CIT-DR Date of Hearing 12/08/2021 Date of Pronouncement /09/2021 O R D E R
PER: SANDEEP GOSAIN, J.M. The present appeal has been filed by the assessee against the order
passed U/s 12AA(1)(b)(ii) of the Income Tax Act, 1961 (in short, the Act) by
the ld. CIT(E), Jaipur dated 30/09/2020, wherein following grounds have
been taken by the assessee:
“1. That on the facts and in the circumstances of the case, the order passed by the ld. CIT(Exemptions), Jaipur is bad in law and bad on facts.
That on the facts and in the circumstances of the case, the ld. CIT(Exemptions), Jaipur has erred in rejecting the registration of the assessee-trust u/s 12AA of the Act.
That on the facts and in the circumstances of the case, ld. CIT(Exemptions), Jaipur has also erred in recording various observations in the order which are contrary to the facts. The appellant Trust has already been furnished the requisite information
2 ITA 165/Jodh/2020 Alokik Charitable Trust Vs CIT(E) or documents duly was desired vide letter dated 28/09/2020 prior to passing the rejecting order.
That the petitioner may kindly be permitted to raise any additional or alternative grounds at or before the time of hearing.”
The hearing of the appeal was concluded through video conference in
view of the prevailing situation of Covid-19 Pandemic.
The brief facts of the case are that the assessee had submitted an
application seeking registration U/s 12AA of the Act before the ld.
CIT(E) on 16/03/2020. On the application, the ld. CIT(E) issued notice
dated 22/07/2020 requiring the applicant to submit certain
documents/explanations by 10/08/2020 alongwith original Trust
Deed/MOA for verification. But no compliance was made by the
applicant society. Thereafter, the ld. CIT(E) rejected the application for
the assessee for seeking registration U/s 12AA of the Act.
Now the assessee is in appeal before the ITAT on the grounds
mentioned above.
Having considered the rival contentions and carefully perused the
material placed on record. From perusal of the record, we noticed that
at the time of considering the application filed by the assessee for
seeking registration before the CIT(E), the ld. CIT(E) has issued notice
dated 22/07/2020 requiring the assessee/applicant to submit certain
documents/explanations alongwith original Trust Deed/MOA for
verification. However, the compliance of the said letter was not made
3 ITA 165/Jodh/2020 Alokik Charitable Trust Vs CIT(E) by the assessee/applicant , therefore, subsequent another opportunity
was also granted but the compliances on behalf of the
assessee/applicant was never made, therefore, the ld. CIT(E) went on
to decide the application of the assessee/applicant for seeking
registration U/s 12AA of the Act in absence of required documents and
rejected the same.
Now before us, although, the assessee has raised a categorical
stand that the assessee had already furnished requisite information or
documents vide letter dated 28/09/2020 i.e. prior to passing of order of
rejection but nothing has been placed on record before us to
demonstrate that in fact the assessee had really submitted all the
required documents sought for by the ld. CIT(E) for deciding the
registration application.
Be that as it may, it was the duty of the applicant to comply with
the directions so issued by the ld. CIT(E) from time to time so as to
enable him to proceed and decide the application for seeking
registration U/s 12AA of the Act which in this case has not been done.
However, the ld. AR appearing on behalf of the assessee focused upon
the point that the assessee had already submitted required information.
Without going into the merits of the submissions made by either of the
parties and while considering the interest of justice, we find it fit to
provide another opportunity to the assessee/applicant to furnish the
4 ITA 165/Jodh/2020 Alokik Charitable Trust Vs CIT(E) required documents as has been sought before the ld. CIT(E),
therefore, we restore the matter back to the ld. CIT(E) for deciding the
issue afresh after providing due and reasonable opportunity of being
heard. The assessee is also directed to file the required documents as
desired by the ld. CIT(E) and also cooperate with the ld. CIT(E) in
deciding the appeal.
Before parting, we may make it clear that our decision to restore the
matter back to the file of Ld. CIT(A) shall in no way be construed as having
any reflection or expression on the merits of the dispute, which shall be
adjudicated by Ld. CIT(A) independently in accordance with law.
In the result, this appeal of the assessee allowed for statistical
purposes only.
(VIKRAM SINGH YADAV) (SANDEEP GOSAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER
Jodhpur Dated /09/2021 *Ranjan Copy to: 1. The Appellant 2. The Respondent 3. The CIT 4. The CIT (A) 5. The DR 6. Guard File
Assistant Registrar Jodhpur Bench