MANAV VIKAS SHODH EVAM SEWA SANSTHAN,JAIPUR vs. CIT EXEMPTION, JAIPUR, JAIPUR
आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर
IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “ B-Bench” JAIPUR
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BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 348 & 349/JPR/2025
Manav Vikas Shodh Evam Sewa
Sansthan
80-68, Nyay Path Mansarowar,
LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABTM6665Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : Shri Shrawan Kumar Gupta, Adv.
jktLo dh vksjls@Revenue by: Mrs. Alka Gautam, CIT-DR. (through VC).
lquokbZ dh rkjh[k@Date of Hearing
: 19/05/2025
mn?kks"k.kk dh rkjh[k@Date of Pronouncement: : 19/05/2025
vkns'k@ORDER
PER: NARINDER KUMAR, JUDICIAL MEMBER.
Appellant, who was applicant before Learned CIT(E), filed two applications. One was filed seeking its registration 12AB of the Income Tax
Act, 1961 (hereinafter referred to as “the Act”). The other was filed for approval u/s 80G(5)(iii) of the Act.
Both said applications stand rejected vide separate order dated
24.12.2024. 2. That is how, the applicant is before this Appellate Tribunal.
3. While presenting the appeals, no application seeking condonation of delay was filed. Today, an application has been presented seeking condonation of delay in respect of the appeals.
4. The application is supported by an affidavit of Shri Som Dutt, one of the trustees of the applicant society.
5. Arguments heard. File perused.
6. As noticed above, the impugned orders are dated 24.12.2024. On behalf of the appellant, it has been submitted that appeals were prepared on 27.02.2025, but the same were signed on 06.03.2025, the reason being that Shri Shrawan Kumar Gupta, Advocate representing the applicant was away to his native village upto 5th March, due to demise of his mother.
Accordingly, prayer is that because of this sufficient cause, delay in filing of the appeals be condoned.
7. On behalf of the Department, there is no objection to the condonation of delay in filing of the appeals on the aforesaid ground.
We have considered the issue of delay in filing of the appeals. We feel satisfied that there was sufficient cause for non filing of the appeals within the prescribed period of limitation.
Accordingly, the application is allowed and delay in filing the appeals is condoned.
8. Arguments have been advanced today itself, in each appeal on merits as well.
9. The application u/s 12AB of the Act, came to be rejected on the following grounds:-
Grounds of profitability.
Registration under Rajasthan Public Trust act, 1959. Non Genuineness of activities.
Registration under Rajasthan Public Trust Act, 1959. 10. As regards the second mentioned ground of rejection, Learned
Counsel for the appellant submits that registration certificate under RPT
Act, 1959, has been issued and that the same may be allowed to be produced before Learned CIT(E), the reason being that earlier the same could not be obtained by the applicant society.
Non Genuineness of Activities and profitability
11. As regards both these grounds of rejection, Learned Counsel for the appellant submits that the applicant could not furnish certain details which were required by Learned CIT(E). Again, the submission is that by remanding the matter to Learned CIT(E), another opportunity be granted to appellant-applicant to submit there requisite details/documents/information about its activities.
12. It is available from the impugned order based on application u/s 12AB of the Act that vide show cause notice dated 07.12.2024, certain discrepancies were pointed out to the applicant by Learned CIT(E), but the application came to be rejected when Learned CIT(E) observed that due to non compliance/non submission of information by the applicant, its activities were not verifiable/determinable.
13. Of course, it was for the applicant to comply with the directions issued by Learned CIT(E) so that he could effectively adjudicate all the issues involved. Even though the applicant failed to comply with all the directions, having regards to the facts that the applicant claims itself to be a charitable trust and the issues involved, we deem it a fit case to remand the matter to Learned CIT(E) for decision of the application afresh, after providing reasonable opportunity of being heard to the appellant.
14. For the above said reasons, the appeal ITA No. 349/JPR/2025, is disposed of for statistical purposes and the matter is remanded to Learned
CIT(E), for decision of the application afresh, after providing reasonable opportunity of being heard to the appellant.
ITA No. 348/JPR/2025,
15. The second mentioned application u/s 80G(5)(iii) of the Act came to be rejected for want of registration of the applicant u/s 12AB of the Act.
As noticed above, application u/s 12AB of the Act has been restored to the files of Learned CIT(E) for decision afresh, after providing reasonable opportunity of being heard to the appellant.
Consequently, the impugned order rejecting the application u/s 80G(5)(iii) of the Act is set aside, and while disposing of this appeal for statistical purpose, said application is also restored to the files of Learned
CIT(E) for decision afresh, after providing reasonable opportunity of being heard to the appellant.
A copy of this common order be placed on the record of the connected appeal file.
Files be consigned to the record room after the needful is done by the office.
Order pronounced in the open court on19/05/2025. ¼jkBkSM+ deys'k t;UrHkkbZ ½
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(RATHOD KAMLESH JAYANTBHAI)
(NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member
Tk;iqj@Jaipur fnukad@Dated:- 19/05/2025
*Santosh
आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू
1. The Appellant- Manav Vikas Shodh Evam Sewa Sansthan, Jaipur.
2. izR;FkhZ@ The Respondent- CIT(E), Jaipur.
3. vk;dj vk;qDr@ The ld CIT
4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत
5. xkMZQkbZy@ Guard File ITA No. 348 & 349/JPR/2025) vkns'kkuqlkj@ By order,
सहायक पंजीकार@Aेेजज. त्महपेजतंत