SHREE SWAMINARAYAN MANDIR,AMRELI vs. THE CIT(EXEMPTION) AHMEDABAD, AHMEDABAD

At the outset, Ld. Counsel for the assessee submitted that when the proceedings before Ld. CIT(E) were going on then the assessee did not have necessary documents and evidences in his possession to file before the Ld. Shree Swaminarayan Mandir CIT(E). Therefore, in the absence of necessary documents and details, the Ld. CIT(E) denied the registration of the assessee and rejected assessee’s application. However, now the assessee is ready to file the relevant documents and evidences for registration under Section 12AB of the Act before the Ld. CIT(E) and assessee would also participate in the proceedings before the Ld. CIT(E) effectively, therefore, the matter may be restored back to the file of the Ld. CIT(E) for fresh adjudication.

On the other hand, Ld. DR for the Revenue did not raise any objection if the matter is remitted back to the file of the Ld. CIT(E) for fresh adjudication.

We have heard the both the parties and perused the material available on record. We note that the assessee did not appear before the Ld. CIT(E) and did not file the documentary evidences before the Ld. CIT(E) for registration under Section 12A(1)(ac)(iii) of the Act. Since the assessee failed to submit requisite details and documents which were called by the Ld. CIT(E), by issuing various notices to the assessee. Therefore, Ld. CIT(E) rejected the assessee’s application filed in Form 10AB, under Section 12A(1)(ac)(iii) of the Act. We note that Ld. CIT(E) has given three opportunities to the assessee to submit the required documents and details. However, the assessee did not file the entire details and documents before Ld. CIT(E) to prove the genuineness of the activities of the Trust and to prove the objects of the Trust, whether objects of the Trust are in consonance with the activities of the Trust. Therefore, Ld. CIT(E) has rejected the assessee’s application filed in Form No. 10AB under Section 12A(1)(ac)(iii) of the Act. Now the assessee is ready to submit the required details and documents before the Ld. CIT(E) and therefore, Ld. Counsel for the assessee undertook the responsibility that the required documents and details would be file before the Ld. CIT(E), if one more opportunity should be granted to the assessee to plead his case before the Ld. CIT(E). We accept the prayer of the assessee and we set aside the order of Ld.CIT(E) and remand the issue raised by the assessee-trust in the grounds of appeal for fresh consideration by the Ld.CIT(E) with a liberty to the assessee to prove his case by producing sufficient evidence/material to the satisfaction of the Ld.CIT(E). For statistical purpose, the appeal of the assessee is allowed.

In the result, the appeal filed by the assessee is allowed for statistical purposes.