M/S GURUDWARA BOHLI SAHIB KAR SEWA & CHARITABLE SOCIETY,PEHOWA vs. CIT(E), CHANDIGARH

ITA No. 1263/Chd/2017-M/s Gurudwara Bohli Sahib Kar Sewa & Charitable Society, Pehowa, Haryana 2

addressing some of the social evils, providing free accommodation to

pilgrims and general public, promotion and progress of agricultural

and animal husbandry, helping poor and needy people in case of

natural disaster, taking up programs for ensuring protection of

environment and various other activities / services etc. However,

The Ld. CIT (E) rejected the application of the assessee observing

that the assessee has possessed so many vehicles including luxury

vehicles and that there was no explanation how the purchase / use

of these vehicles involved in charitable purposes or activity.

Further, that the assessee has shown donations receivable. The point

raised by Ld. CIT(E) is that how an entity be sure about the exact

value of donations. Further, Ld. CIT (E) found that the assessee

had shown huge monetary receipts during the period when

demonetarization was effected by the government. The Ld. CIT(E)

has further observed that in the past, most of the cash donations

have not been brought into main stream. He, therefore, held that the

activity of the assessee trust was not charitable in nature.

above observations / findings, the Ld. CIT(E) has not given proper

opportunity to the assessee. That though certain queries were raised

by Ld. CIT(E) which were duly replied, however, the assessee has

not been given opportunity to rebut the above findings, as no

question was asked by the Ld. CIT(E) specifically on the above

issues. The Ld. counsel has further submitted that the assessee be

given opportunity to explain about each of the issue, such as,

possession of vehicles, receipt of donations and their application on

ITA No. 1263/Chd/2017-M/s Gurudwara Bohli Sahib Kar Sewa & Charitable Society, Pehowa, Haryana 4

set aside and the matter is restored back to the file of CIT (E) to decide it afresh in accordance with law, after giving proper opportunity to the assessee to explain about each of the issues as may be considered appropriate / points raised by the Ld. CIT(E) in this respect. The appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the Open Court

Sd/- Sd/- (ANNAPURNA GUPTA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated : 01.08.2018 Rkk Copy to: • The Appellant • The Respondent • The CIT • The CIT(A) • The DR