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Income Tax Appellate Tribunal, JAIPUR BENCHES, JAIPUR
Before: SHRI BHAGCHAND, AM & SHRI KUL BHARAT, JM vk;dj vihy la-@ITA No. 1010 & 1011/JP/2016
PER SHRI KUL BHARAT, JM.
These two appeals by the assessee are directed against the orders of ld. CIT (Exemptions), Jaipur dated 7th September,2016. First, we take the ITA
1011/JP/2016. The assessee has raised following grounds of appeal.
Grounds of Appeals 1.That the Ld. Commissioner of Income Tax (Exemptions) Jaipur has erred in law and the facts in rejection the Registration under section 12AA (1) (b).That the registration needs to be granted as- The Trust has been formed for wholly charitable purposed in F.Y. 2015-16 The Trust has been conducting its charitable activities in accordance with its objects- Conducted over 700 Diabetes awareness etc camps. Organized several health melas Involved in education/awareness & conducted exhibitions & delivered lectures etc.
2 ITA Nos. 1010 & 1011/JP/2016 Dibetes Education & Welfare Trust
(Evidences newspaper reportings, photos etc submitted 16/19.08.2016). Submitted all proofs desired details vide letters dated 29-04-2016 & 16-08-2016. 2.That the appellant carves to add, amend, and alter the grounds of appeal before or at the time of appellate hearing.
At the time of hearing, no one appeared on behalf of the assessee. However,
a letter dated 31/1/2017 by the ld. Counsel seeking an adjournment on the ground
that the authorized representative is committed due to Budget date, is placed on
record. In our considered view, this is not the reasonable cause for seeking
adjournment. Therefore, the request of the ld. Counsel seeking adjournment is
rejected and the appeal is being decided in the absence of assessee.
The learned departmental representative supported the order of learned CIT
and has drawn our attention to Para 5 of the order.
We have heard the learned departmental representative, perused the material
available on record. The ld. CIT (Exemptions) in para 5 and 6 of his order has given
findings of fact as under :
“5. Besides this, applicant has not produced books of accounts, as
required vide letter No. 2375, dated 04.08.2016. It needs special attention
that one of the basic conditions stipulated in section 12AA is the genuineness
of the activities. The nature and extent of activities are generally reflected by
the expenditure made on such activities. If the genuineness of the
expenditure is itself not verifiable then genuineness of the activities comes
3 ITA Nos. 1010 & 1011/JP/2016 Dibetes Education & Welfare Trust
into doubt. In the present case the applicant failed to provide the books of
accounts which in turn cause doubt about proper maintenance of accounts
and genuineness of the activities. The onus lies on the applicant to the file
complete details but it failed to discharge the same.
Further, one perusal of trust deed of the institution, it is noticed that
no proper dissolution clause is mentioned. Hence, it not clears that in case of
dissolution of institution, how the property of institution will be protected and
used for charitable purposed according to applicant trust’s objects”.
There is no dispute with regard to the fact that at the time of registration under
section 12AA, the assessee has to satisfy the basic condition stipulated in section
12AA about genuineness of the activities. In the present case the learned CIT has
given a finding that despite opportunity given, the assessee has failed to produce
the books on accounts. We, therefore, find no reason to interfere into the order of
learned CIT (Exemptions), the same is hereby upheld. Appeal is dismissed.
ITA No.1010/JP/2016
In this appeal, the assessee has raised the following grounds :
That the Ld. Commissioner of Income Tax (Exemptions) Jaipur has erred in law and the facts in rejection the Registration under section 80G(5) (VI). That the Registration need to be granted as- The trust has been formed for wholly charitable purpose in F.Y. 2015- 16.
4 ITA Nos. 1010 & 1011/JP/2016 Dibetes Education & Welfare Trust
The trust has been conducting its charitable activities in accordance with its objects- Conducted over 700 diabetes awareness etc camps. Organised several health melas. Involved in education/awareness & conducted exhibition & delivered lectures etc (Evidence newspaper reportings, photos etc submitted 16/19.08.2016) 2. That the appellant carves to add, amend, and alter the grounds of appeal before or at the time of appellate hearings.
As we have dismissed the appeal of the assessee in ITA No. 1011/JP/2016
rejecting the ground of the assessee seeking registration u/s 12AA, we find no merit
in the grounds raised in ITA No. 1010/JP/2016 in respect of exemption under section
80G of the Act, the same are rejected.
In the result, appeals of the assessee are dismissed.
Order is pronounced in the open court on 06/02/2017.
Sd/- Sd/- ( HkkxpUn ½ ( dqy Hkkjr) ( BHAGCHAND) ( KUL BHARAT ) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Jaipur Dated:- 06/02/2017. Pooja/
आदेश की प्रतिलिपि अग्रेषित@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. The Appellant- Diabetes Education and Welfare Trust (Dewata), Ajmr. 2. The Respondent – The CIT (Exemptions), Jaipur. 3. The CIT(A). 4. The CIT, 5. The DR, ITAT, Jaipur 6. Guard File (ITA No. 1010 & 1011/JP/2016)
vkns'kkuqlkj@ By order,
सहायक पंजीकार@ Aेेपेजंदज. त्महपेजतंत
5 ITA Nos. 1010 & 1011/JP/2016 Dibetes Education & Welfare Trust