MAA JAGAT JANANI EDUCATION ,NABARANGPUR vs. C.I.T.(EXEMPTIONS), HYDERABAD

आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अपीऱ सं./ITA No.180/CTK/2019 (नििाारण वषा / Assessment Year :2019-2020) Maa Jagat Janani Educational & Vs. CIT(Exemptions), Charitable Trust, Hyderabad Valisalguda, Dist-Nabarangpur-764059 स्थायी लेखा सं./PANNo. : AAETM 5338 B (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee by : Shri P.K.Mishra, Advocate िाजस्व की ओर से /Revenue by : Shri S.M.Keshkamat, CITDR

सुनवाई की तािीख / Date of Hearing : 15/11/2019 घोषणा की तािीख/Date of Pronouncement : 19/11/2019 आदेश / O R D E R Per L.P.Sahu, AM: This appeal has been filed by the assessee against the order of Commissioner of Income Tax (Exemptions), Hyderabad, dated 26.04.2019 passed u/s. 12AA(1)(b)(ii) of the Act, 1961. 2. The sole issue involved in this appeal is with regard to rejection of application filed by the assessee for registration u/s. 12AA of the Act. 3. The assessee filed an application in Form 10A seeking registration u/s.12A of the Act on 29.10.2018, which was rejected by the CIT(E) holding that the assessee has violated Rule 17A of I.T.Rules, 1962 as the genuineness of the activities of the trust could not be

2 ITA No.180/CTK/2019 verified in absence of bills/vouchers and books of accounts and,

therefore, the assessee is not eligible for the same.

assessee trust, however, an e-mail was received on 18.04.2019

regarding fixing of the case and by that time the Chartered Accountant

of the assessee-trust was out of station, therefore, he could not produce

the necessary connected evidences for want of proper opportunity of

being heard. It was also the contention of ld. AR that had the effective

opportunity of hearing been given to the assessee, it could have

produced evidences in support of its claim and would have explained

its claim that the assessee is a charitable organization and certainly

entitled for registration u/s.12A of the Act. Therefore, ld. AR submitted

that CIT(E) may kindly be directed to grant the application of the

assessee for registration u/s.12A of the Act after providing sufficient

opportunity of hearing to the assessee.

available on record. The sole disputed issue is with respect to the

rejection of application for grant of registration u/s.12A of the Act. On

perusal of the impugned order, we find that the CIT(E) has rejected the

application of the assessee on account of non-compliance. Now, before

us, ld. AR submitted that the assessee was having all the required

3 ITA No.180/CTK/2019 documents/evidences, however, in absence of grant of any opportunity of hearing by the CIT(E), the assessee could not furnish the evidences in support of its claim that the assessee is a charitable organization and entitled for registration u/s.12A of the Act. During the course of hearing, ld. AR also drew our attention to the object clause of the trust in the trust deed contained at Annexure-5, pages 1 to 9 of the paper book. Ld. AR also drew our attention to the Annexure-6, page 5 of the paper book which contains income and expenditure account for the year ending 31.03.2018. The above documents were not produced by the assessee before the CIT(E) resulting into rejection of the application for grant of registration. Accordingly, in the interest of justice, we direct the CIT(E) to verify the documents/evidences to be furnished by the assessee to substantiate its claim after providing reasonable opportunity of hearing. The assessee is also directed to cooperate with the CIT(E) in early disposal of the case. Thus, the sole ground raised by the assessee is allowed for statistical purposes. 7. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 19/11/2019. Sd/- Sd/- (C.M.GARG) (L.P.SAHU) न्यानयक सदस्य / JUDICIAL MEMBER ऱेखा सदस्य / ACCOUNTANT MEMBER कटक Cuttack; ददनांक Dated 19/11/2019 Prakash Kumar Mishra, Sr.P.S.

4 ITA No.180/CTK/2019 आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : अऩीलाथी / The Appellant- 1. Maa Jagat Janani Educational & Charitable Trust, Valisalguda, Dist-Nabarangpur-764059 प्रत्यथी / The Respondent- 2. CIT(Exemptions), Hyderabad आयकि आयुक्त(अऩील) / The CIT(A), 3. आयकि आयुक्त / CIT 4. ववभागीय प्रनतननधध, आयकि अऩीलीय अधधकिण, कटक / DR, ITAT, 5. Cuttack गार्ा पाईल / Guard file. 6. आदेशािुसार/ BY ORDER, सत्यावऩत प्रनत //True Copy// (Senior Private Secretary) ITAT Cuttack Bench, Cuttack