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आदेश/Order
Per Sanjay Garg, Judicial Member:
The present appeal has been preferred by the assessee’s trust agitating the denial of registration u/s 12A of the Income Tax Act, 1961 vide order dated 27.03.2019 of the Ld. Commissioner of Income Tax (Exemptions), Patiala [hereinafter referred to as ‘CIT(E)’].
The Ld. Counsel for the assessee, at the outset, has submitted that the registration of the assessee trust u/s 12A of the Act has been
ITA No. 572-chd-2019 Smt. Bimla Dutt & Shri Hari Dev Dutt Public WelfareTurst, Ludhiana 2 denied by the Ld. CIT(E) mainly on the ground that the assessee had
received donations from ‘M/s Chanakya Diary Product Limited’ under
the Corporate Social Responsibility (CSR) of the said concern. The Ld.
CIT(E) observed that the activities of the assessee trust were not
towards the charitable purposes. Further, that the assessee had not
furnished the details of the donations made by the assessee trust to
some colleges. The Ld. Counsel has submitted that, in fact, the Ld.
CIT(E) did not raise specific queries on this issue. That the assessee
trust is ready to furnish the necessary details to the Ld. CIT(E) and
apprise him of the activities of the assessee trust. That the assessee
trust may be given opportunity to properly present its case before the
Ld. CIT(E).
The Ld. DR on the other hand, has relied on the findings of the
Ld. CIT(E).
Considering the rival submissions, we are of the view, that the
interest of the justice will be well served if the assessee is given
opportunity to properly present its case before the Ld. CIT(E) and
furnish the necessary evidence. In view of this, the matter is restored to
the file of the CIT(E) for decision afresh. Needless to say that the Ld.
CIT(E) will give proper opportunity to the assessee trust to furnish
necessary details and evidences and then to examine the same and pass
ITA No. 572-chd-2019 Smt. Bimla Dutt & Shri Hari Dev Dutt Public WelfareTurst, Ludhiana 3 the order afresh on the application of the assessee in accordance with
law.
The appeal of the assessee is treated as allowed for statistical
purposes
Order pronounced in the Open Court on 22.10.2019.
Sd/- Sd/- (संजय गग� / SANJAY GARG) (एन. के. सैनी / N.K. SAINI) उपा�य� /Vice President �या�यकसद�य/ Judicial Member Dated : 22.10.2019
आदेशक���त�ल�पअ�े�षत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकरआयु�त/ CIT 4. आयकरआयु�त (अपील)/ The CIT(A) 5. �वभागीय��त�न�ध, आयकरअपील�यआ�धकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड�फाईल/ Guard File
आदेशानुसार/ By order, सहायकपंजीकार/ Assistant Registrar