M/S TRUST OF SHRI RADHA KRISHAN MANDIR,PATIALA vs. CIT(E), CHANDIGARH

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').

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‘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.

Ld. CIT (E).

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

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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