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आदेश/Order
Per Sanjay Garg, Judicial Member:
The present appeal has been preferred by the assessee / appellant against the order dated 25.09.2017 of the Commissioner of Income Tax(Exemptions), Chandigarh [hereinafter referred to as ‘CIT(E)’] rejecting the application of the assessee for registration u/s 12AA of the Income-tax Act, 1961 (in short 'the Act').
At the outset, Ld. Counsel for the appellant has invited our attention to para 7 of the impugned order of the Ld. CIT (E) and has contended that it was specifically pleaded before the Ld. CIT(E) that the appellant is a
ITA No. 1564-Chd-2017- Trustof Radha Krishan Mandir, Chandigarh 2
‘Mandir Trust’ and it has constructed a temple, wherein, other public
welfare amenities have also been provided / maintained including a
common hall which is available for use for general public. That the
appellant trust has been involved in charitable and religious activities.
However, the Ld. CIT (E) in his findings has given a general observation
that the use of the land has been bestowed upon a particular entity and
further he has doubted about the identity of the entity itself, whereas, the
appellant had specifically pleaded about all the relevant facts that the
appellant is a society and is maintaining aforesaid institution and is
engaged in charitable and religious activities. The Ld. Counsel has further
submitted that the Ld. CIT (E) has not properly examined the facts of the
case and even not given proper opportunity to the appellant / assessee to
present its case to furnish the necessary and relevant evidences.
The Ld. DR, on the other hand, has relied upon the findings of the
Ld. CIT (E).
After considering the rival submissions and after going though the
impugned order, we find that in this case the facts and evidences have not
been properly appreciated. The matter needs a fresh examination at the end
of the CIT(E) so as to arrive at conclusion about the charitable and
religious nature of the activities carried out by the of the appellant trust.
Therefore, the impugned order of the CIT is set aside and the matter is
restored to the file of the CIT (E) for decision afresh in accordance with
law. Needless to say that the CIT (E) will give proper opportunity to the
appellant to present its case. The appellant is also directed to present itself
ITA No. 1564-Chd-2017- Trustof Radha Krishan Mandir, Chandigarh 3
through its representative as and when called for by the Ld. CIT(E) and fully cooperate in furnishing the necessary documents and evidences and not seek unnecessary adjournments. With the above observations, the appeal of the appellant is treated as allowed for statistical purposes. Order dictated and pronounced in the Open Court immediately on completion of hearing.
Sd/ Sd/-
(अ�नपूणा� गु�ता / ANNAPURNA GUPTA) (संजय गग� / SANJAY GARG) लेखा सद�य/ Accountant Member �या�यक सद�य/ Judicial Member Dated : 19.12. 2018 “आर.के.” आदेश क� ��त�ल�प अ�े�षत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आयु�त/ CIT 4. आयकर आयु�त (अपील)/ The CIT(A) 5. �वभागीय ��त�न�ध, आयकर अपील�य आ�धकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड� फाईल/ Guard File
आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar