DUSHKAL GO SEWA SAMITI,SUMERPUR vs. ITO (EXEMPTION), JODHPUR

In the result, both the appeals of the assessee are allowed

1 KESHAR BAG As it is a case of genuine hardships, the delay of GOUSHALA SAMITTEE 19 months in filing Form No. 10B for A.Y. 2018- (PAN : AAAJK1068Q) in 19 from the date of filing the ROI on 21.09.2018 is Dushkal Go Sewa Samiti vs. ITO(E) A.Y. 2018-19 (order by hereby condoned and the jurisdictional Income

DUSHKAL GO SEWA SAMITI,SUMERPUR vs. ITO (EXEMPTION), JODHPUR

In the result, both the appeals of the assessee are allowed

1 KESHAR BAG As it is a case of genuine hardships, the delay of GOUSHALA SAMITTEE 19 months in filing Form No. 10B for A.Y. 2018- (PAN : AAAJK1068Q) in 19 from the date of filing the ROI on 21.09.2018 is Dushkal Go Sewa Samiti vs. ITO(E) A.Y. 2018-19 (order by hereby condoned and the jurisdictional Income

ACIT, CIRCLE (EXEMPTION), , JODHPUR vs. PALI TEXTILE COMMON EFFLUENT TREATMENT PLANT, PALI

In the result the appeal of the revenue in ITA No

Bench: Its Hearing Before Your Honour.”

142(2) of the IT Act, 1961 was duly served upon the assessee on 30/06/2017. Hence, as on the date of registration u/s 12AA of the IT. Act, 1961, there was no assessment proceedings pending. The assessee its submission has also taken plea that the application seeking registration of the trust u/s 12AA of the Income

PALI TEXTILE COMMON EFFLUENT TREATMENT PLANT,PALI vs. CIT, EXEMPTION, JAIPUR

In the result the appeal of the revenue in ITA No

Bench: Its Hearing Before Your Honour.”

142(2) of the IT Act, 1961 was duly served upon the assessee on 30/06/2017. Hence, as on the date of registration u/s 12AA of the IT. Act, 1961, there was no assessment proceedings pending. The assessee its submission has also taken plea that the application seeking registration of the trust u/s 12AA of the Income

SUSHIL KUMAR MARLECHA,PALI vs. DEPUTY/ASSTT, CIT (CPC-TDS) / ITO, TDS-1,, GHAZIABAD / JODHPUR

In the result, the appeals of the assessee are allowed

Bench: Its Hearing Before Your Honour.”

section should be construed strictly and reasonably. The Bombay High Court in the case of Dattatraya Gopal Shette vs. CIT (1984) 41 CTR (Bom) 393 : (1984) 150 ITR 460 (Bom), has also taken the same view. The Bombay High Court was dealing with a case where an application for renewal of registration was not signed by one of the partners

SHRI GOPAL GOUSHALA,BARMER vs. ITO (EXEMPTION), JODHPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteassessment Year : 2016-17 Sh. Gopal Goushala, Income Tax Officer, C/O D. Kansara & Associates, Vs (Exemption), Jodhpur Ca’S 84, Narpat Nagar, Opportunity Shyam Restourant Pal Road, Jodhpur (Raj) 342001 Pan: Aaatg2071M Appellant / Assessee Respondent / Revenue Assessee By None Revenue By Ms. Prerana Choudhary-Jcit-Dr Date Of Hearing 16.08.2023 Date Of Pronouncement 17.08.2023 Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Gopal Goushala Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-2 Jodhpur Dated 12.02.2020 Emanating From Assessment Order Under Section 144 Of The Income Tax Act, 1961 Dated 25.12.2018. The Assessee Has Raised The Following Grounds Of Appeal:- “1.That The Lower Authorities Erred In Computing/Sustaining The Assessment Made Ex Parte U/S 144 Of The Income Tax Act, 1961. 2. That The Lower Authorities Erred In Not Allowing Benefits Of Exemption U/S 11 Of The It Act To The Trust Duly Registered U/S 12Aa. 3. That The Lower Authorities Erred In Framing Assessment In The Status Of Aop Instead Of Religious & Charitable Trust.” Sh. Gopal Goushala

charitable trust.” Sh. Gopal Goushala Findings & Analysis 2. On perusal of the assessment order, it is observed that the AO has denied benefits of section 11 to the assessee only on one ground that assessee did not submit copy of registration under section 12AA, copy of trust deed and bank account etc,. The relevant paragraph is reproduced here as under