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IN THE INCOME TAX APPELLATE TRIBUNAL
"C" BENCH, AHMEDABAD
BEFORE SHRI MUKUL Kr. SHRAWAT, JUDICIAL MEMBER
AND SHRI N. S. SAINI, ACCOUNTANT MEMBER
ITA No. 2652/Ahd/2013
Jay Sachhidanand Charitable Trust Commissioner of
C/o Mukund Chhotalal Patel, Vs Income Tax-I,
Kumar Faliyu, Kharapat, Baroda.
Khambat-388620.
PAN: AABTJ6085B
(Appellant) (Respondent)
Revenue by : Sh. T.P. Krishnakumar, Sr. D.R.
Assessee(s) by : Sh. Rahul Patel, AR
/ Date of Hearing
/ : 20/ 01/2014
/Date of P ronouncement : 20/ 01/2014
/O R D E R
PER SHRI N.S. SAINI, ACCOUNTANT MEMBER:
This is an appeal filed by the assessee against the order of the CIT-I dated
30.09.2013.
2. The sole issue involved in this appeal is that the Ld. CIT-I, Baroda was
not justified in rejecting the application u/s 12A of the Income Tax Act,
1961.
3. The Ld. AR of the assessee submitted that the registration u/s 12A was
denied to the assessee as the assessee failed to furnish the copy of trust
ITA No.2652/Ahd/2013
Jay Sachhidanand Charitable Trust Vs. CIT-I, Baroda
For A.Y. 2014-15
-2-
deed with original that was filed with Commissioner of Charity and
acknowledged by that authority and documentary evidence in the form
of mark sheet, grade certificate etc. in respect of its claim of having
rendered assistance to the needy school children, documentary evidence
in respect of activities claimed to be carried out and therefore failed to
establish the genuineness of the charitable activities. The assessee has
filed before us during the course of hearing the certified copy of the
trust deed obtained from Commissioner of Charity which could not be
produced at the time of hearing before the CIT, and therefore, the matter
should be restored back to the file of CIT for re-adjudication of the issue
of registration of trust u/s 12A of the Act afresh after taking into
account the copy of the trust deed now filed before us obtained from the
Commissioner of Charity. Further, the documentary evidence for
genuineness of the activities carried out by the assessee was not to be
examined by the CIT but was to be considered by the Assessing Officer
at the time of the assessment of the trust.
4. The Ld. DR also agreed that the issue should be restored to the file of
Ld. CIT for fresh adjudication and activities of the trust are to be
examined by the AO at the time of allowing deduction u/s 11 to the
assessee.
5. We find that no material was brought on record to show that the trust in
question was not a genuine trust. The registration u/s 12A was denied
mainly for want of original trust deed which was filed before the
Commissioner of Charity. In view of the submissions of both the
parties, the issue of registration is restored back to the file of the CIT for
adjudication afresh as the assessee submitted that they have received
copy of the trust deed from Commissioner of Charity and are in a
position now to file the same before the CIT. We therefore, set aside
ITA No.2652/Ahd/2013
Jay Sachhidanand Charitable Trust Vs. CIT-I, Baroda
For A.Y. 2014-15
-3-
the order of the Ld. CIT and restore the matter back to his file for
adjudication of the issue of registration of the trust afresh after
examining the copy of the trust received from Commissioner of Charity
by the assessee. The assessee is also directed to file a copy of the trust
deed received from Commissioner of Charity before the Ld. CIT as and
when called upon to do so. Needless to mention that the Ld. CIT shall
allow reasonable and proper opportunity of hearing to the assessee
before adjudicating the issue afresh. Thus, the ground of appeal of the
assessee is allowed for statistical purpose.
6. In the result, the appeal of the assessee is allowed for statistical purpose.
Order pronounced in the Court at the close of the hearing in the presence
of the parties on Monday, the 20th January, 2014 at Ahmedabad.
Sd/- Sd/-
(MUKUL Kr. SHRAWAT) ( N.S. SAINI)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Ahmedabad; Dated 20/01/2014
Maurya, Sr. P.
Ghanshyam Maurya, P.S.
TRUE COPY
/
Copy of the Order forwarded to :
1. / The Appellant
2. × / The Respondent.
3. / Concerned CIT
4. () / The CIT(A)-III, Ahmedabad
5. , , / DR,
ITAT, Ahmedabad
6. [ / Guard file.
/ BY ORDER,
/ (Dy./Asstt.Registrar)
/
, / ITAT, Ahmedabad
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