SHREE VALLABH NAGAR JAIN SHWETAMBER MURTI PUJAK TRUST,INDORE vs. CIT EXEMPTION, BHOPAL

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ITA 74/IND/2021Status: HeardITAT Indore18 November 20225 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the CIT(Exemption) rejected the application for registration. The assessee argued that they are both religious and charitable trusts and are entitled to registration, referencing a previous ITAT order and a Punjab and Haryana High Court judgment.

What were the facts?

The assessee trusts filed appeals against the orders of the CIT(Exemption) rejecting their applications for registration under Section 12AA of the Income Tax Act. The appeals were filed after a delay, which the department conceded was within the extended period due to the COVID-19 pandemic.

What were the issues?

The key issue is whether the assessee trusts are entitled to registration under Section 12AA of the Income Tax Act, considering their dual nature as religious and charitable entities and compliance with procedural requirements.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI C.M. GARG, JUDICIAL MEMEBR & SHRI BHAGIRATH MAL BIYANI

For Appellant: Shri S.N. Agrawal & Shri

Heard together (2 matters)

I.T.A. No. 71/Ind/2021
I.T.A. No. 74/Ind/2021

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

ORDER

PER C.M. GARG, JM:

1.

The instant appeals filed by the assesses are directed against the orders dated 08.10.2020 and 28.10.2020, respectively, passed by the & 74/Ind/2021 2 CIT(Exemption), Bhopal u/s 12AA r.w. section 254 of the Income-tax Act, 1961 (for short, ‘the Act’). 2. The grounds of appeal raised in these appeals are identical which read as under:-

“1.1 That on the facts and in the circumstances of the case and in law, the Ld. CIT (Exemption) erred in not granting of registration U/S 12AA of the Income Tax Act to the Assessee Trust without properly appreciating the facts of the case and documents filed before him.

1.2 That on the facts and in the circumstances of the case and in law, the Ld. CIT (Exemption) erred in rejecting the application filed by the Assessee Trust for registration U/S 12AA of the Income Tax Act even when the assessee has duly complied with the procedure as per Rule 17A of the Income Tax Rules.

1.3 That on the facts and in the circumstances of the case and in law the Ld. CIT (Exemption) erred in not following the directions given by the Hon'ble ITAT vide its order dated 23.01.2020. 02. The assessee reserve its right to add alter and modify the ground of appeal.”

3.

The Ld. CIT-DR agree to the submission of Ld. Assessee’s Representative (AR) that the period of delay of 70 days in filing ITANo.71/Ind/2021 and 74 days in ITANo.74/Ind/2021 falls within the extended period by Hon’ble Supreme Court due to Covid-19, pandemic. Therefore, captioned appeals are treated as filed within prescribed time limit, in view of order of Hon’ble Supreme Court.

4.

Ld. AR submitted that this is the second round of proceedings before the Tribunal and in the order dated 23.01.2020 passed during the first round of & 74/Ind/2021 3 proceedings the Tribunal held the ld. CIT(E), in para 6 of said order, that as per judgment of Hon’ble Punjab and Haryana High Court rendered in the case of CIT(E) vs. Shri Mahavir Jain Society in ITANo.231 of 2016, it was held that the assessee is both religious and charitable trust, and, therefore, it would be entitled for registration u/s 12AA of the Act. Ld. AR further elaborated that the ld. CIT(E) again rejected the application for registration by observing that the assessee has not submitted the self- certified copy of registration with

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