KAVIRAJA MURARI DAN SHRIMATI DAULAT KANWAR SHRIMATI GULAB BAI MEMORIAL TRUST,JAIPUR vs. CIT, JAIPUR

PER VIJAY PAL RAO, JM :

This appeal by the assessee is directed against the order dated 4th April, 2016

of ld. CIT (Exemptions), Jaipur passed under section 80G(5)(vi) of the I.T. Act. The

assessee has raised the following grounds :-

“ 1. That on facts and law the order passed u/s 80G(5)(vi) on dated 04.04.2016 is bad-in-law and for various other reasons deserves to be quashed.

2 ITA No. 524/JP/2016 Kaviraj Murari Dan Shrimati Daulat Kanwar Shrimati Gulab Bai Memorial Trust, Jaipur.

material on record. The assessee is a charitable society which was created vide Trust Deed dated 29th June, 2015 registered with Sub-Registrar, Jaipur. The

assessee society filed application for registration under section 12A on 05.10.2015

and also filed an application for registration under section 80G(5)(vi) on 26.10.2015.

The ld. CIT (Exemptions) while considering the application under section 80G(5)(vi)

has observed that though the objects of the assessee trust are charitable in nature,

however, since the assessee has not carried out any activity and the same are yet to

be started, therefore, the approval under section 80G was declined while passing the

impugned order. The ld. A/R has pointed out that the ld. CIT (E) granted the registration under section 12AA vide order dated 5th April, 2016 whereas the

approval under section 80G was declined based on the same facts and objects of the

Trust/Society. He has also filed the details of the activities carried out by the

assessee society subsequent to the impugned order was passed by the ld. CIT

(Exemptions) and also filed an application for admitting the additional evidence.

not carry out any charitable activity, then the ld. CIT (Exemptions) was justified in

declining the approval of exemption under section 80G.

3 ITA No. 524/JP/2016 Kaviraj Murari Dan Shrimati Daulat Kanwar Shrimati Gulab Bai Memorial Trust, Jaipur.

record, we note that the ld. CIT (Exemptions) did not raise any objection regarding

the charitable nature of the objects of the assessee society and after passing the

impugned order dated 04.04.2016 the registration under section 12AA was granted

to the assessee vide order dated 05.04.2016. There is no dispute that the assessee

society was newly created and yet to start the activity for achieving the objects.

Therefore, when the charitable purpose and objects of the assessee society are not

in dispute and subsequently the assessee has carried out charitable activities as per

the details filed by the ld. A/R, then in the facts and circumstances of the case, we

are of the considered opinion that the ld. CIT (Exemptions) has to reconsider the

matter by considering the order passed under section 12AA as well as the activities

which were subsequently carried out by the assessee. Accordingly, the impugned

order is set aside and matter is remanded to the record of the ld. CIT (Exemptions)

for deciding the same afresh in the light of the above observations.

Order is pronounced in the open court on 02/08/2018.

Sd/- Sd/- (foØe flag ;kno) (fot; iky jkWo ½ (VIKRAM SINGH YADAV ) (VIJAY PAL RAO) U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member

Jaipur Dated:- 02/08/2018. Das/

4 ITA No. 524/JP/2016 Kaviraj Murari Dan Shrimati Daulat Kanwar Shrimati Gulab Bai Memorial Trust, Jaipur.

आदेश की प्रतिलिपि अग्रेषित@ब्वचल वf जीम वतकमत वितूंतकमक जवरू

सहायक पंजीकार@ Aेेपेजंदज. त्महपेजतंत

5 ITA No. 524/JP/2016 Kaviraj Murari Dan Shrimati Daulat Kanwar Shrimati Gulab Bai Memorial Trust, Jaipur.