SPARSH INSTITUTION,AJMER vs. CIT(EXEMPTIONS), JAIPUR

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ITA 986/JPR/2016Status: DisposedITAT Jaipur08 February 20173 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal found no infirmity in the CIT's orders, as the assessee was given sufficient opportunity to submit documents but failed to do so. The assessee also did not provide any supporting documents for their appeals.

What were the facts?

The assessee, Sparsh Institution, applied for registration under Section 12AA and Section 80G of the IT Act. The CIT (Exemptions) rejected the applications because the assessee failed to submit necessary documents regarding its establishment and books of accounts.

What were the issues?

Whether the rejection of registration under Section 12AA and 80G was justified due to the assessee's failure to provide required documentation and evidence of genuineness.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES, JAIPUR

Before: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ ITA No. 986/JP/16

Hearing: 08.02.2017

Heard together (2 matters)

ITA No. 986/JP/16
ITA No. 987/JP/16

Read from the judgment's own cause title. This page is filed under one of them.

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh dqy Hkkjr] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ ITA No. 986/JP/16 fu/kZkj.k o"kZ@Assessment Year : cuke Sparsh Institution, Ajmer Commissioner of Income Tax Vs. (Exemptions) Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AAMAS 6526 Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ ITA No. 987/JP/16 fu/kZkj.k o"kZ@Assessment Year : cuke Commissioner of Income Tax Sparsh Institution, Ajmer Vs. (Exemptions) Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AAMAS 6526 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None jktLo dh vksj ls@ Revenue by : Smt. Roshanta Meena (JCIT) lquokbZ dh rkjh[k@ Date of Hearing : 08.02.2017 ?kks"k.kk dh rkjh[k@ Date of Pronouncement : 08/02/2017. vkns'k@ ORDER PER SHRI VIKRAM SINGH YADAV, A.M. These are two appeals filed by the assessee against the orders of Ld. CIT (Exemptions) dated 07.09.2016 wherein the Ld. CIT (Exemptions) has rejected the assessee’s application seeking registration u/s 12AA of the IT Act as well as section 80G of the IT Act. 2. No one appeared at the scheduled date of hearing fixed for to-day however, the adjournment application dated 08.02.2017 has been filed in

ITA No. 986 & 987/JP/16 Sparsh Institution, Ajmer vs. CIT(Exemptions), Jaipur. respect of these appeals signed by Shri Ajay Somani . On perusal of the case records, it is noticed that there is no Power of Attorney which has been filed by Shri Ajay Somani. In absence of the necessary authorization issued by the assessee in favour of Shri Ajay Somani, the adjournment application filed by Shri Aajay Somani cannot be accepted and is hereby rejected and it was decided to hear the matter on merits.

3.

On perusal of order passed by the ld. CIT(Exemptions) u/s 12AA(1)(b), it is noted that the applicant did not submit the original documents regarding establishment of the society/trust as well as evidences in support of its claim. Further the ld. CIT(E) has stated that the applicant has not produced the books of accounts which is required to verify the activities and the genuineness thereof carried on by the society/trust. 4. In Light of that the application was rejected by the ld. CIT(E). Further in absence of the registration u/s 12AA of the IT Act, the assessee’s application u/s 80G was also rejected, 5. We have gone through both the orders of the Ld. CIT(E) and we do not see any infirmity in the said orders as the applicant failed to submit necessary documents in support of its application inspite of the sufficient opportunity provided by the Ld. CIT(E) to the assessee. Further there is nothing on record before this Bench which has been filed by the assessee in support of its two appeals which have been filed on 09.11.2016.

In the result both the appeals are rejected.

ITA No. 986 & 987/JP/16 Sparsh Institution, Ajmer vs. CIT(Exemptions), Jaipur. Order pronounced in the open court on 08/02/2017.

Sd/- Sd/- (KUL BHARAT) (VIKRAM SINGH YADAV) U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member

Jaipur Dated:- 08/02/2017

Pillai आदेश की प्रतिलिपि अग्रेषित@ब्वचल वf जीम वतकमत वितूंतकमक जवरू

1.

vihykFkhZ@The Appellant- Sparsh Institution, Ajmer 2. izR;FkhZ@ The Respondent- The CIT(Exemptions), Jaipur vk;dj vk;qDr@ CIT Ajmer 3. vk;dj vk;qDr¼vihy½@The CIT(A) Ajmer 4. 5. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 6. xkMZ QkbZy@ Guard File (ITA No.986 & 987/JP/2016)

vkns'kkuqlkj@ By order,

सहायक पंजीकार@ Aेेपेजंदज. त्महपेजतंत.

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