Rajasthan High Court - Jodhpur
C.I.T. I Jodhpur vs Shri Paliwal Brahman Samaj Seva Mandal on 10 May, 2016
Author: Sangeet Lodha
Bench: Sangeet Lodha
1
COMMISSIONER OF INCOME TAX-I, JODHPUR VS. SHRI
PALIWAL BRAHMAN SAMAJ SEVA MANDAL PHALODI
(D.B.INCOME TAX APPEAL NO.193/13)
Dated:- 10.5.16.
HON'BLE MR.JUSTICE SANGEET LODHA
HON'BLE MR.JUSTICE KAILASH CHANDRA SHARMA Mr.Sheetal Kumbhat, for the appellant.
1. This appeal is directed against order dated 16.1.13 of Income Tax Appellate Tribunal (ITAT), Jodhpur Bench, Jodhpur, whereby an appeal preferred by the assessee against the order of Commissioner of Income Tax [CIT], Jodhpur, dated 27.4.12, dismissing the respondent's application under Section 12AA of the Income Tax Act, 1961 (for short "the Act"), has been allowed and the matter is restored to the file of CIT for deciding afresh, in terms of the observations made.
2. Learned counsel appearing for the appellant submitted that the respondent Society is constituted with an object for betterment of Paliwal Samaj and the amendment of the bye-laws of the Society has not brought any change. Learned counsel submitted that the Society which is not duly registered as Trust under the provisions of Section 17 of Rajasthan Public Trust Act, 1958, was not entitled for registration under Section 12AA of the Act and thus, the ITAT has seriously erred in setting aside the order passed by the CIT and restoring the matter to his file for deciding afresh.
3. A perusal of the order passed by the CIT reveals that he had proceeded with the presumption to the effect that earlier object with 2 regard to the activities of the Trust for betterment of Paliwal Brahmin Samaj continues even after substitution of the object clause in the bye-laws, which is found to be contrary to the material on record by the ITAT. That apart, in absence of any provision mandating that for the purpose of registration under Section 12AA of the Act, the Trust must be registered as public trust under the relevant statute of the State, the reason assigned by the CIT declining the registration on the ground that the respondent trust is not duly registered under Section 17 of Rajasthan Public Trust Act, 1958, was not justified. In this view of the matter, taking into consideration all the relevant aspects, the ITAT has committed no error in setting aside the order passed by the CIT and restoring the matter back to his file for decision afresh.
4. No substantial question of law arises for consideration of this court in present appeal.
5. Accordingly, the appeal is hereby dismissed in limine. (KAILASH CHANDRA SHARMA),J. (SANGEET LODHA),J. Aditya/