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Income Tax Appellate Tribunal, JAIPUR BENCHES,”A” JAIPUR
आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 298/JP/2020 cuke M/s Gayatri Pariwar Trust The CIT( exemption), Vs. Gayatri Shakti Peeth, Jaipur. Vigyan Nagar, Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACTG 5591N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Swapanil Agarwal (C.A.) jktLo dh vksj ls@ Revenue by : Shri Ajay Chandra (CIT) a lquokbZ dh rkjh[k@ Date of Hearing : 05/10/2021 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 11/10/2021 vkns'k@ ORDER PER: VIKRAM SINGH YADAV, A.M.
This is an appeal filed by the assessee against the order of ld. CIT(E), Jaipur dated 07.08.2020 challenging the rejection of application seeking registration U/s 80G(5)(vi) of the Income Tax Act, 1961.
During the course of hearing, the ld. AR submitted that the assessee had filed an application in Form No. 10G on 18.12.2019, thereafter, the ld. CIT(E) given notice for hearing on 03.04.2020, however because of complete lock down on account of Covid-19 pandemic, the assessee and its ld. AR could not attend office of the ld. CIT(E) and submit the necessary information as sought by him. 2 M/s Gayatri Pariwar Trust vs. CIT(E)
Thereafter, another notice was given by the ld. CIT(E) for 18.06.2020 and that time also, due to Covid-19 pandemic, the assessee and its ld. AR were unable to attend to the hearing and thereafter, the application seeking approval U/s 80G was rejected by the ld. CIT(E) vide its order dated 17.11.2005.
It was submitted that the assessee was duly registered U/s 12AA of the Act by approval dated 17.11.2005 granted by ld. CIT, Kota and since its registration, the assessee was engaged in various charitable activities which can be verified from the newspaper reports and photographs attached with the assessee’s submission. It was submitted that where Section 12AA of the Act registration has been granted, application U/s 80G cannot be rejected and there are certain case laws in favour of the assessee which are placed in the assessee’s paper book. It was further submitted that even though the assessee was carriying out actual charitable activities, however for the purpose of grant of approval U/s 80G of the Act, only objects of the assessee- society needs to be seen and given that the assessee has already been granted registration U/s 12AA of the Act, the assessee’s application seeking registration U/s 80G of the Act should be allowed and necessary direction be given to the ld. CIT(E) to grant the necessary approval in this regard.
Per contra, the ld. CIT/DR relied on the order of the ld. CIT(E) and it was submitted that the assessee was initially issued a notice dated 14.03.2020 requesting it to submit certain documentation, application and also to produce original certificate U/s 12AA and the 3 M/s Gayatri Pariwar Trust vs. CIT(E)
hearing was scheduled for 03.04.2020, however there was no compliance made on behalf of the assessee. Thereafter, one more opportunity was granted to the assessee vide letter dated 15.06.2020 and scheduling the date of hearing on 18.06.2020 but this time also, neither anybody attended the proceedings nor any reply was filed. It was submitted that the ld. CIT(E) has to dispose off the assessee’s application within stipulated time frame, therefore, he decided the matter on the basis of material available on record. It was submitted that given that the assessee has not produced the original certificate granted U/s 12AA of the Act as well as any evidence in support of its charitable activities which will help determine the nature and extent of activities carried out by the trust, the ld. CIT(E) was left with no option but to reject the application seeking approval U/s 80G of the Act as a trust was not found eligible for grant of approval U/s 80G of the Act. It was accordingly submitted that there is no infirmity in the order so passed by the ld. CIT(E) and therefore, the application filed by the assessee be dismissed.
We have heard the rival contentions and perused the material available on record. We find that though the matter has been scheduled for hearing on two occasions by the ld CIT(E), however, due to lockdown on account of Covid pandemic, the assessee through it’s A/R couldn’t attend the proceedings before the ld CIT(E) and therefore, the matter was decided ex-parte by the ld CIT(E). In the interest of justice and fair play, we believe that there was reasonable cause for non- appearance on part of the assessee and it deserve one more opportunity to represent its case before the ld CIT(E). The matter is 4 M/s Gayatri Pariwar Trust vs. CIT(E) therefore set-aside to the file of the ld CIT(E) to examine the same afresh after providing reasonable opportunity to the assessee. The assessee is at liberty to raise various contentions as raised before us before the ld CIT(E) and file necessary information/documentation as so desired and called for by the ld CIT(E).
In the result, the appeal of the assessee is allowed for statistical purposes.