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Jay Sachhidanand Charitable Trust C/o Mukund Chhotalal Patel, Kumar Faliyu, Kharapat, Khambat-388620. Vs Commissioner of Income Tax-I, Baroda.
January, 30th 2014
        ,  Û `'  
                  "C" BENCH, AHMEDABAD


                          ITA No. 2652/Ahd/2013

       Jay Sachhidanand Charitable Trust                   Commissioner of
       C/o Mukund Chhotalal Patel,               Vs         Income Tax-I,
       Kumar Faliyu, Kharapat,                                 Baroda.
       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


This is an appeal filed by the assessee against the order of the CIT-I dated

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,

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

     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

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

       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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