At, Income Tax Appellate Tribunal Ahmedabad
By, THE HONOURABLE MR. AMARJIT SINGH
By, ACCOUNTANT MEMBER & THE HONOURABLE MS. MADHUMITA ROY
By, JUDICIAL MEMBER
For the Appellant: Dipak R. Shah, AR. For the Respondent: Kishan Vyas, CIT-DR.
Madhumita Roy, JM:
1. The instant appeal has been filed by the Assessee before us against the order dated 31.07.2014 passed by the Commissioner of Income Tax-II, Baroda [Ld.CIT(A) in short] passed u/s.12AA(1)(a) and (b) (ii) rw.s.12A(1)(aa) of the Income Tax Act, 1961 (hereinafter referred to as "the Act") rejecting the gran
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t of registration of the assessee-trust u/s.12A of the Act.
2. The appeal has been filed before us with an application dated 11.04.2015 praying for condonation of delay in preferring the appeal. The contents of the said application explaining the delay is quite satisfactory and reasonable. In that view of the matter, we condone the delay in preferring the appeal before the ITAT by the assessee.
3. The facts of the case is this that the assessee trust claimed to have been constituted on 02.02.2008 filed an application in Form No.10 dated 20.03.2014 for grant of registration u/s.12A of the Act. The trust further claims to had been registered with the office of the Registrar of Public Trusts, Nadiad under the Bombay Public Trusts Act, 1950 with registration No.A/2760/Kheda. It also appears from the records that show-cause notice was issued on 24.07.2014 upon the assessee so as to satisfy the genuineness of the trust object and activities. In reply whereof the assessee asked for adjournment. The Ld.CIT rejected the registration of the assessee on the grounds inter-alia of failure on the part of assessee to furnish the details called for including the trust deed as submitted before the Asstt.Charity Commissioner of Nadiad for the purpose of establishment of objects and its genuineness, the report and evidences to support actual charitable activities carried out since the inception of the trust and to establish whether they are genuine with reference to objects of the trust.
4. At the time of hearing of the instant appeal, the Ld. Counsel for the assessee submitted before us to adjudicate the matter on merit. He further submitted that all the documents were duly placed before the authorities below. He also relied upon the judgment passed by the Hon'ble High Court at Madras in the matter of New Life in Christ Evangelistic Association (NLC) vs. CIT and the judgment passed by the Hon'ble High Court of Rajasthan in CIT vs. Shri Digambar Jain Mandir on the merit of the matter. On the contrary, the Ld. DR relied upon the orders passed by the authorities below. We, however, decline to be persuaded by the submissions made by the Ld. AR since we find from the records that the Ld. CIT could not come to a definite finding in the absence of the relevant documents not provided by the assessee though specifically asked for. We, therefore, find it fit and proper to restore the matter to the file of the AO for fresh adjudication of the same upon giving a reasonable opportunity of hearing to the assessee after verifying the entire evidences on record as also the other documentary evidences which the assessee may choose to file including the trust deed. Further that the Ld. Assessing Officer is directed to consider the judgments cited above by the Ld.AR in support of the claim of the assessee for proper adjudication of the matter. We thus allow the appeal preferred by the assessee for statistical purposes.
5. In the result, the appeal of the assessee is allowed for statistical purposes.