SHRI ARGOHA DHAM CHARITABLE TRUST,RAIGARH vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

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ITA 121/RPR/2018Status: DisposedITAT Raipur10 May 2022AY 2017-184 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal considered the appeal against the rejection of the trust's application for registration. The grounds of appeal challenged the CIT(E)'s decision as arbitrary and unjustified.

What were the facts?

The appellant, Shri Agroha Dham Charitable Trust, filed an application for registration under Section 12A of the Income-tax Act. The Commissioner of Income Tax (Exemption) rejected this application.

What were the issues?

Whether the Commissioner of Income Tax (Exemption) was justified in rejecting the application for registration under Section 12A, and if the rejection order was arbitrary and illegal.

Which sections of the Income-tax Act were involved?

Section 12AA(1)(b)(ii),Section 253

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI RAVISH SOOD & SHRI JAMLAPPA D BATTULL

For Appellant: Shri R. B. Doshi
Pronounced: 10/05/2022

ORDER PER JAMLAPPA D BATTULL, AM; Against the order of rejection of Commissioner of Income Tax - Exemption, Bhopal [for short “CIT(E)”] passed u/s 12AA(1)(b)(ii) of the Income-tax Act, 1961 [for short “the Act”] vide order dt. 27/04/2018, the appellant filed the present appeal before Income Tax Appellate Tribunal [for short “the Tribunal”] u/s 253. ITAT-Raipur Page 1 of 4

Shri Agroha Dham Charitable Trust, AY :2017-2018 ITA No :121/RPR/2018, PAN : AARTS0909F

1.

2. Before advancing the matter on facts for adjudication, it is necessary to imitate grounds assailed by the appellant as under; “1. Ld Commissioner of Income Tax (Exemption) was not justified in rejecting application filed by appellant for registration u/s. 12A and in refusing to grant registration without appreciating the facts of the case properly. The rejection order passed by CIT(Exemption) u/s 12AA(1)(b)(ii) is arbitrary, illegal, and not justified. The appellant is entitled for registration u/s. 12A.

2.

The appellant reserves the right to amend, modify or add any of the ground of appeal.” (Emphasis Supplied)

3.

Having laid the grounds of appeal challenged under the present appeal, succinctly stated facts of the case are; 3.1 The appellant is a trust formed and registered with the Registrar of Public Trust, Raigarh on 14/03/2017, has filed an application for registration u/s 12AA of the Act, vide Form 10A dt 23/10/2017. In order to verify the object and activities Ld. CIT(E) called upon the appellant by issue of notice 22/02/2018, pursuant to which the appellant was represented by its authorised representative [for short “AR”], after considering the submission vis-à-vis the explanation, the application for the registration was rejected by an order dt 27/04/2018 with the following observation; a. The appellant has on the earlier occasion filed similar application for registration dt. 01/06/2016 and 18/03/2017 and the same were rejected by an order dt. 22/12/2016 and 05/10/2017 ITAT-Raipur Page 2 of 4

Shri Agroha Dham Charitable Trust, AY :2017-2018 ITA No :121/RPR/2018, PAN : AARTS0909F b. The appellant failed to produce the details documents evidencing the activities carried out by it in terms of its object and c. The appellant objects were in the nature of benefits to particular community i.e., “Agrasen/Agrawal Community”

3.2 Aggrieved by the order of Ld. CIT(E), the appellant trust is in appeal before us with the grounds of appeal laid in foregoing para 2.

4. On this scheduled date of hearing, the Ld. AR adverting to the application of withdrawal vide dt 03/05/2022 tendered by the appellant, made to and received by this Tribunal, entreated for withdrawal of appeal from prosecuting the matter further citing the following reason as per clause 3 withdrawal application; “3. Subsequent to rejection of the registration application, the assessee had filed fresh application for registration u/s 12A and against such subsequent application, the assessee trust has been granted registration u/s 12A as well as u/s 80G. In view of this, the assessee does not wish to purse the present appeal.” (Emphasis Supplied)

5.

Ld. departmental representative [for short “DR”] expressed no objection for the withdrawal of this appeal.

6.

After perusal of material placed on record and duly considered the facts of the case in the light of legal position. Ergo, in the light of written application from the appellant and no objection from the respondent revenue, we allow the appeal for withdrawal.

ITAT-Raipur Page 3 of 4

Shri Agroha Dham Charitable Trust, AY :2017-2018 ITA No :121/RPR/2018, PAN : AARTS0909F

7.

Resultantly, the appeal of the appellant trust is dismissed as withdrawn.

Order pronounced in open court on this Tuesday 10th day of May, 2022.

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