AJMER JILA MAHESHWARI SABHA SANSTHA,AJMER vs. CIMMISSIONER OF INCOME TAX (EXEMPTION), JAIPUR

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh Hkkxpan] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 710 & 709/JP/2017 fu/kZkj.k o"kZ@Assessment Years : ................... cuke Ajmer Jila Maheshwari Sabha Commissioner of Income Tax Vs. Sanstha, C/o- Jwala Parsad (Exemptions), Kankani, 647, Krishan Vihar, Jaipur. BK Kaul Nagar, Pushkar Road, Ajmer, (Raj)- 305001 LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADAA 0260 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : WRITTEN SUBMISSIONS. jktLo dh vksj ls@ Revenue by : Shri L.R. Meena (CIT) lquokbZ dh rkjh[k@ Date of Hearing : 19/02/2018 mn?kks"k.kk dh rkjh[k@ Date of Pronouncement : 20/02/2018 vkns'k@ ORDER

PER: BHAGCHAND, A.M. Both these appeals are filed by the assessee emanates from the two separate orders of the ld. CIT(Exemptions), Jaipur both dated 07/09/2017. 2. The assessee applied for registration U/s 12AA and also for exemption U/s 80G(5)(vi) of the Income Tax Act, 1961 (in short the Act). The assessee was asked to produce original MOA/RC/PAN for verification. The assessee was also asked to file details regarding its

ITA 710 & 709/JP/2017_ 2 Ajmer Jila Maheshwari Sabha Sanstha Vs CIT(E)

activities alongwith evidences and also file the list of

trustees/members/settler alongwith complete address/PAN with ID

proof. The ld. CIT(E) also called information for donations received

exceeding Rs. 10,000/- and to produce books of account alongwith bills

and vouchers. None of these compliances were made by the assessee.

The ld. CIT(E) rejected the application for the reason that even after

providing sufficient opportunities to produce details and documents for

registration U/s 12AA of the Act but the assessee has failed to do so.

The assessee was required to produce original documents regarding

establishment of the society for verification as per Rule 17A of the

Income Tax Rules, 1962 (in short the Rules), which the assessee has

failed to do.

only a written submissions was filed.

that none of the original documents regarding registration of the

society and the rules and regulations have been filed, therefore, the

compliance as per law still remain to be complied. The assessee has

miserably failed to comply with the requirement of law for granting

registration U/s 12AA of the Act, therefore, the Bench sustain the order

of the ld. CIT(E) on this issue. Since, the assessee has failed to get the

ITA 710 & 709/JP/2017_ 3 Ajmer Jila Maheshwari Sabha Sanstha Vs CIT(E) registration U/s 12AA of the Act, therefore, the appeal for exemption U/s 80G(5)(vi) of the Act is also failed. 5. In the result, both the appeals of the assessee are dismissed. Order pronounced in the open court on 20/02/2018. Sd/- Sd/- ¼fot; iky jko fot; iky jko fot; iky jko½ fot; iky jko ¼Hkkxpan Hkkxpan Hkkxpan½ ½ ½ ½ Hkkxpan (VIJAY PAL RAO) (BHAGCHAND) U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 20th February, 2018. *Ranjan आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू vihykFkhZ@The Appellant- Ajmer Jila Maheshwari Sabha Sanstha, 1. Ajmer. izR;FkhZ@ The Respondent- The CIT (Exemptions), Jaipur. 2. vk;dj vk;qDr@ CIT 3. vk;dj vk;qDr¼vihy½@The CIT(A) 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZ QkbZy@ Guard File (ITA No. 710 & 709/JP/2017) 6.

vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत