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Income Tax Appellate Tribunal, INDORE BENCH, INDORE
Before: SHRI C.M. GARG, JUDICIAL MEMEBR & SHRI BHAGIRATH MAL BIYANI
IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI C.M. GARG, JUDICIAL MEMEBR AND SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 71/Ind/2021 ("नधा"रण वष" / Assessment Year : NA)
Shri Shwetamber Jain CIT, Exemption, बनाम/ Upashraya Trust, Bhopal. Vs. 4/2, Race Course Road, Indore - 452001. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAOTS8101N
(आयकर अपील सं./I.T.A. No. 74/Ind/2021) ("नधा"रण वष" / Assessment Year : NA)
Shree Vallabh Nagar Jain CIT, Exemption, बनाम/ Shwetamber Murti Pujak Bhopal. Vs. Trust, 33-34/2, Vallabh Nagar, Indore -452003. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAQTS2779G .. (अपीलाथ" /Appellant) (""यथ" / Respondent)
Assessee by : Shri S.N. Agrawal & Shri Pankaj Mogra, ARs Department by : Shri P.K. Mishra, CIT-DR सुनवाई क" तार"ख / Date of 17.11.2022 Hearing घोषणा क" तार"ख /Date of 18.11..2022 Pronouncement
ORDER PER C.M. GARG, JM: The instant appeals filed by the assesses are directed against the orders dated 08.10.2020 and 28.10.2020, respectively, passed by the ITA Nos.71 & 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.”
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.
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 ITA Nos.71 & 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