SHRI GURJAR PRAJAPATI SAMAJ,JAMNAGAR vs. CIT (EXEMPTION), AHMEDABAD

Present appeal is directed at the instance of the assessee against order of the ld.CIT(Exemptions) dated 17.5.2018 passed under section 12AA of the Income Tax Act, 1961.

Brief facts of the case are that the assessee-trust has filed an application in form No.10A under Rule 11AA on 27.11.2017 for grant of registration under section 12AA of the Act. In order to find out genuineness of the activities of the Trust, as contemplated under section 12AA before grant of such registration, the ld.Commissioner has called for details from the assessee. According to the ld.Commissioner, the assessee failed to submit documentary evidence demonstrating genuineness of the activities. The ld.Commissioner also observed that copy of the trust-deed duly certified by the trustees was not furnished. On account of this lapse, the ld.Commissioner rejected the application of the assessee.

The ld.counsel for the assessee contended that the assessee has filed copy of the trust deed before the Commissioner, however, we find that objection of the CIT was that certified copy of the trust deed was not available. Considering the above aspects, and after hearing both the parties, we deem it appropriate to set aside the impugned order and remit the issue back to the file of the ld.CIT(A) for re-adjudication. The assessee is directed to submit requisite details as called for by the ld.Commissioner for conducting an inquiry as contemplated in section 12AA of the Act. With the above observation, the appeal of the assessee is allowed for statistical purpose.

In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the Court on 15th October, 2019 at Ahmedabad.