Income Tax Appellate Tribunal - Jaipur
Amritam Prasadam Foundation,Jaipur vs Cit (E), Jaipur, Jaipur on 14 November, 2024
cK
£
PUR B
IAL
3
Ai
AL,
H JAYANTS
C
ATE TRIBUN
{
R.
fOD KAMLE
X APPEL
"4
ae
INCOME 7
tp be ws te
5: £ ae, £3
ee a oe te
Pact tee a ayes
plot er G3
dpe oh ie
Gh ees sores eee
Pass ont at
" trate G3 We
fae ween
tee; e weer 'ay
oe £5 Ps fg Bet
cod Heid eel to « eo
i) reed. Ae; yates of, ae
oh oS oy Sach aes x Ba
conan a eheae, ps ; shove f
a3 . ey , ; wpe
ie " 6 peg feen to
my CS we te Be gd i
oom Doan ae recs * epee: oe,
"Me Sar OR eee £3. [an wt
an aes tet ra ye Ay oy
, es "eet "TO Green 'eades rene 7 lo <<
ie a aa a pa Ps cto ben
eres Ce bake. pre heer CS fad oa a rity
sheet bed 1 OSG ae £ 4 ped 'eet *
- on i
ot ay aed on ~ d : iy ee
EES * areee.
me
AKAA
ayy
lukesh Rig
ry
ef
JIP/
Cc
.M
mc
ey
st
an}
income Ta
Tribunal.
ee
nec = C3 ent o
eed x gi oh =
i e as
AN No.
noun
_ EE oy w th o
t eee 7 rete a, ol
cm 14) os Py "ws ad a
i se ° p Seow Panett
1D oh.
&
wa
Ron
application has b
ro
ORDER
ant re yf & 1? AB of th :
te of 72 apnlicant < Sal ion a ITA No. 6 ony, Brahmpurl D On ASS / Revenue by:4
mis Hself to be a Tru we "Date of Hear s before this Appellat c Trust Act, 195 ' of income Ta {E} rejected the application on follow degre a . ig -- om ae de . . E ae é 3 & ! & ea SS ea Be 7 : : Aon oor in , o 8, Bop pe * = & pe a wo Bo HB . ee ral BE"
Sy fe noe OG am jon bo de a be "3 geen ete & o eS o 2 7 ee wurdterar A of Pe 2 mae dent ye ist De, at ee ies go 3 om MS Eh PR OD : & oe as ease a8) "3 5 (ee OA a SE ~. gee ES "he EID ohen = ae SO tee ttt 0 aS a ce re a ee ~ p me oe OF GOB ome rey 8 uy ian "uy So oo & tS Soe "fy & Sens FY acs sae " itt *n pe me onpes feed oS whe re ice Be meet Se ~ wn A che be he hy ronan fe #5 vores 0 ent Se, eat ge See fy 12 te vs 63) we H i boos 'ireny ez tes Ue fon ae 4 ety 1D . © if a3 ' i So 3 res os a F BS hor nd no "8 a ry Ley pen ita Ag Carn regi Vi th Le Fir, Ra s 9, ado :
wrod op Secondly, because activity of the trust was not objects and application of income was not towards objects of the gust . g 3 en on Chee oe roy .F syedeeetcey CEST GAGS fy and it wes a specific violation as per explanation {a} of section 12 AS) Thirdly, because applicant's activities were found to be non-genuine. Arguments heard. Fle perused. Discussion {Registration under Rajasthan Public Trust Act, 1959) Admittedly, during pendency of the application seeking under section 12 AS of the Act, the applicant had not been yet been registered uncer Ralasthan Public Trust Act, L959, In the course of arg suments, learned AR for the a that the apgellant Trust has been registered under the said Act, 1989.
it needs to be Highlighted that in the undated written subs idepicting next date of hearing as 9.7.2034), CA for the specifically mentioned that registration of the applicant 7 Act of 1959 has been received. Within brackets, it was mentioned thet copy was being submitted therewith.
Sut, what has actually been submitted with the written submissions is ra only a ghotostat copy of the Vidhan/deed of the egpiicant trust, gurparted to have been got attested fre s Prefixed to itis copy of paper bearing particulars regarding subnvission of application on 29.4.2024 to obtain af Assistant Commissioner (First), Devsthan Department, Jalour.
hd Ys 3 coe we wy Gh tet "he 2 wy a "ES os we "he ob ee Pa "en wn oe we gs yer eee ht £0 fit ane ded gee bee hee a fie ted be them Eee te aS ae see as oy ES BG Sot pas. ws we ed heed wae Wat, 055 SD. ot rere: we ff Head: a) : Ey ee a9 Ss if P ot oS ty £S os 2 ve 'cre % 5 2 "ep grei gt hee a : on 'yee ae rae Eee te ers SE ab et shoe: zener 7 ber: "e fee ie bea te ge GB es cad "ES . #4 4 ae he ws oa os be "pa foots ve : we 2 oc fe ye BG th tei et of "yp Ge te yo a 'ees heel tS oso ' bed rote Gee: fe alee Spd ae ee ee ey ee ben ES WEE Ub ieee feb ers, iy £65 % is i 4 es awe ish me ee tt oo ed ch ee G on we nn ns) et fa Sh ti nes eee. te " ° cel ts 'i, ae te ae itt at ay ar ao 77 wet he cece meee nee get Ps ae ye -¢% tae poe Fad ae bene Seer? 05 Y wage "ty Sox Lat os Sar oad Kz besa Lt det been tothe Soon See oe ae tee re ey iy ge ew ad oy we oe, " a dere s De ee San. a: a Zz 7 ra ce ee ; a es ba a ns) nr an nr: rn eet. p 4 4 a i st free bees ig rng wee, wheok Bh 53 G oo be ce pot A C3 2 "5 a higee beso) 2 ws S4 fe at i was a sheet 3 7 & £. ee Zo LI ted % nye ban Ch ea Ps coe, ge tt See a ced rs cs pe ES og Ls eb ke a ae od fe as . 'ce sheet 4 ad ss obecs ty fakes een a ao go ee re ars rs a, ae m tke aed doch cS Jedi. neoe te tS ef . a LA a an ot ' PS as a ws ; wa % © fet a Oh Ms 8 avon cae ; a ae) G of oe itt Lo er "a oF @ BG 2 os a rn vee a re ro of in fc go ~ a "a Hed v% aod . as ee co un Sen "ia es "3 she in "s ; pee yy « tt pon oy a om ry nd "
4 shot es ae ' a A 1% om oh. hae a Saw poe dpe © = Pet : pase oe Fae aa ben rh g: gee no 63 th "€35 oe WS chew wee " we 3 pore a" on pe Sine heed i teed eR & Lo G or on 7 an G oi; "4 . ' -
, 3 yen te bata eo) og whoo iy oe ed ' au o toot bee mm pees te wed co we Ea w "Ch ; wey fee Ze . , vn pa ae ett Lem ° et eee % ri 3 6G a or asl > i> om Ft fa ty catcus me r heed pod oo wapeg =x a wy Go py 3 mo et 45 eo teres : rate, foal Senad Tt ee "teh . oy Iefooe " ists e on i. a tee : ge ibd ten woo cen iat ao 3 % x ond ed Poa es SS a oo om wt 6g ho wt he a aga Bh ge asd eet ry 5 wt oO * re tft w 'ew 5) ay *e roe cod rates at Bar that the apple Q@ whos ae the a bh G oe ee 2 me gy 2 A ia . - ta Wa ee 5 ~ ope vom "oS ' % Bee By eS oS os a a" wa ee GBS on Dag io Seow ft, weree wb, Y we toe, ift ot Seen or, beet es a Bo ¢c * f 2 Wm 75 OE Me at on 5 ie) ane boc 75 [a coe Gs fee Pam "A Sone me en ts a #5526 628s § 2 Se SB ESE Q den Zz Ww "tS : toad pam ie as 3 . "e et ; re 3 'ohere ben 2 oat wa Se "ES B A ws con om a ut ee re a Foes woe 3 gw © gg 8 th 8 ~ Fm as ef we 8G oe a ; "EB ws wo th ep OE C3 ne 3 gy Cw ¢ 2 Gg . oS ns 5 $G$ 5 &§ 6 # 8,8 @m 2 SB ®& o So awen a . , ; +5 o "CA ch. BS ee rae ua oi 3 a Os as feat x) Uo ras iy @ ms fe MG Se or nd coe BO ss
a) ai o ot G3 2 a a ae -o, Sant . ote ron a % Sen = om fw a a ~ OS TS th ye! gee + poor Te Ce fom CE xe a ' ia : vos tad > wenn. mG Ge am ry rer eon we bad oe 536 see ee ) a a we a fom Lbs an a rr FA = ce ce o> oe © | Vee ' seach so a) ge os ag ee fone "4 . pros we o ey aot ald < Be be sa a % an oe Be) con C3 3 3 pn a &, uu ie aes a wy wt ey See a €° & @ Ss fe ete , 2 & € ew 8 8 € EE . ?
ce a he 5 ns a 3 7 sm cS © oS 2 s we Baal mua ge om © ne GS " . gy ee B ot ww "w & & OB SG ©« 6 ¢€ &£ 9 8 £2 FF @ » 2 Bf 2s & | i ra hy "3 a oe es Ber feet G wm fen . seat gut on. hed Fan San ay ie fang ae "3 ¢ bokt oe £9) freee . om G les) a é a o oh. bees LY as 9 + x 2 a3 fen San eee Fad io 5, as a aS oh c iu o Co 7) a £2 2 a 23 ed Be a ao i a + oe sawed hen & TH OMe a co Sen haba , z wi = 43 t ap wee "yt fae x, " fy ae heed o., a 2 ve Oo hee Je as th etehe ty i ae te wee th : ee SS oe ye re Vee ms bee t 'ney - oe " ae ee OS HE es & WE os ies ee oy ES CA wee oe ea, ee ed KE Be ig ad ye faa op We ead ne ae oe yee £ 6 pon feat ee ateat. be : ahr bess ny Per: ceed the Oe Bre yo wees {3 $45 3 LG SE3 Spa bead. Wile: Pe KY Sept Ate, fe 4 Seed ae fone ae ipa: Phe o ant etc? wee we: Vie. pees tat Mpa wae ee Hore: pene Meet eas en ST reo! aoe ae oe negeny fe ee a oe om ded ee Seat OLY See, Hibee So oo at rs te 14 ieee eee, ts LAE, bein aad gat teat bgt Poe ages cee oF vA eed gr tad fot ve a? me ae i ue "ob ee) os aks S% whee: oe ay te stay g tA Z Step at o on et se het : ie ie Boon "9% CA viral ne rae Son £% a) wD 2 en gees a a a 'et 'he ie "x, ahi a feo ae oe aS f pan ae "e a. ay ° "Le et lehees bend "48 Se oe SS fm Lad os " io ven ra a aan oo iS my 3 : ss { wes eat a Es tif eed. roa Seate Feed a th yr 5 esc oe3 ve al Cn ton ae) epee ws aa wae wit, we A pied as A a os Seed ie om) iy ¢ "4 wey on bea hast ne tae t. 'ne: bers coe "G ss aad ey oa aa a fee 'nat bees "LS om seer "t5 2 a oo bw rs a in oe Eee me Vt oe enn so res oot ies a on be ra Gam con OE Bom 'en Oo ©
a) Ep bl eg a 2 es @ oC & & fe os ane eee "dene ft % tt vin, et 5 rm bene tad Jove ant i A tests rs "
- i bee aaa aa pen oS wy 38) ees ram , ro % oe at , Le , a) wid eS i ape . me ma a Aeot ay a a) open w% de on "ey ed aye bon ~ . e a See i a) ; 2 now ae td vraag ee ce Sead 5 5 ee rea Qed Ee) . mae wa fea] G B deat £
3 veed if wt St Bea wntnees A per 4 Ws opens eloce "aU ws Che a; oe = Bow a ' "ES er ae , an os 5S Q & & a& cod ao tt te a) "ew ' eet 4 pe Sele hs chet Rod te Bo "3 y ae i +3 oc rae ty a i a) fe 3 dear ost ke "er a om * ets t bein oe ' ca 'ened 4 a eee! up 8.7.) ri Mahesh Kumar being exa nF y ssary for the best evidence about « ufficient opportunity was not afforded 6 2 fhe applicant Trust was out of ci d not be produced untant of the anplicant Hfidavit dated yopears to have been On going through the grounds of appeal, as available in Farm | be produced before observations at page 13 and 14 of the impugned order Thereupon, Learned AR has stated at Bar that book We have drawn attention of learned AR for th adjournment for production of record or details.
to why all these details were not reasurer of the applicant trust. find that there is no such averment t VF Liew 2 & . om 2 ni p & & x Boo c ue a of ge "CS ws Ey ie vin] ox te os a 2 os 2 g & % & 6 Ee | on e 0 wo Naw ry ' ve So ee 'ES aes $d Gs fo we ye a aad we ts fp he 2 +4 we oh. a a oe if B at <f Zz aol oS rE vs va fens ote . he she S a "£5 x eo ie ata a} wo ' wv B ne , rea] "ve ee 4 "ty & ben a ben a EE S oY ts ' "3 cs i hat 7 wee "3 ded oe an rie [on we = oS - 3 A a 6 OS 4 oO an G& @ © Bo 6% Oo cn a an: a > a a co) am ae ya a end on eed geod ar wes aut of ~ a Thirdly, in the abovesaid affidavit, nowhere it for how long Shri Mahesh Kum testified by the former...
SB rr as a cae > a ar no te Eh tp we @ % Ped aad fe EEE) is aes eee: we oa fe Gee er fe teen, 4 coer yon fg eety tere fend ee EE Soe. cna vaten. tat SER ert vente bees herb obee: fee: weet 065 oe roe pee. yee 4 beet 'trrh nares, Bled:
bed 'hed fo watt acd if ae to ie PH tet "
5 rr ae es sing cope % oe ee ee pp OR ce os A das 6 heh ge oy nee: o £3 eet prnct oo ae te oe ee os a fy when tn iE wee aS os Peg fet i: 'ee bike ares vies $30 pop oes re} et oe oe 5 ty "gees w% roe heed EE edt favs dah oy %: eee ee) See rete os beds ae tb ee) ea ee lars "hs te a oon Ped ws es fad OF ty Be, tape het es oo i 9% toa re Ft * + A mg ne as det oe nt ie ra wtedt th bee i "one re, rid iy wed oo Ge Z oe bea webae on . ; % "s tht O% ss wears wee 4 ot capes ; "ted 2 ie eee oo pea ted hes ts ee 055 tit ie seme C3 KB w™ mee 5 ba wae teat hebere Poe AG fas gee wh cab pone --T% "eee? ade whe Co witls tht pane ae ° "es $5 a tent oF Rey = gc ie ges 9 a wa : oy ie tee f . oo if a one A a sheet oh. a3 "ye on fon oe ia) +e wee Oe ra ka Ws oS ae od et von SS ° an fone 4 rong S) th] aft ts we £ oe ee aed w . eo cas ws a; 3 uM «it ws 104 7 Cs C4 z 3 'eevee weed:
r%, f pen 4 ay "pnt deed aa "£5 ey % id £ fede av tooo a & ae 45 ad aw w "tS yen . nn a det 43 (om + " iA bi 2 ene bees id mS ted 7 us . A i 3 ch oa feed ¢ Sp = a 4 hi we es x = Th hon moe dew ae or mw eed 'a ia Ried ob 'es 2 edece ee 4 whet a A 4 * ' ge . we as we 9 a3 re te, ee A te pen a hres foes = sha w ted "e5 vipa "Ad :
[o) A io chert rs) f . Neher "£5 3 wy ey eumee nae C3 bere. = te aan eS fxs] fe x & hey bt weno ae. fy ¢ webnk «one a weed Het o pon a aS ihe iy bare oe Pata pA a pore 3 bed hon : pond Soke e o .. oD o @ eat yee atte " &. fede oh on. a 2 6 5 2 8 aoe ; o G & © a eee £ 4 en eo Fe re of a res ve « ' ' bt ee Sg a 8 po o a a "te eenes ot . pane . 4 ween, 'el ay pane ; 2 we pao | Tape I & as) w whe oo) $M. fond ae] Pia 1) G or ohn conn a3 Fea ee t i ws wy pd a ba Set 13 = ans a ig = cr ae ' Go Bb ||US mo m6 ab 4 aa vj one a Saws pos ta) Sem ' pon iy a tees ro a5 cere fae nae es three C3 ay pan bed 'eed ad at ether TEDL vit, hri Mahesh Kumar is allegec a o IY t tention of learned AR r in puysuly qunal or by way of any other r ye above discussion, it can safely 4 & ca ra om OE. am oe tee é 2 i" "th o avs eat ei aoe 2 @
7) Y Ce ; C3 iy] sere) a Pow) ¢ wy s 3S ¢ 2 & 3 a c 6 4 = 2 @ o« = & oc © Sm gH ea e ;
ic & 2 & i & Bop Lg Ms ww © % & "zs is pose, pom "25 of re van Lam On 'Heer i ed cs % ; G 19) ~~ we fan oS Sox peene
---- @ «7 7 xB BS I we o fF eS & as wer a fe ars mesg Ww a gp vw a tr 2 oe qo Po S i -py Be o % se GO & £ € © & gy « Yoeg «5 8 "rip ad oe j . as 4 saa , c zc ., #8 48 = oC a. oes So & 6&6 8 & - a VY 6&6 &@ & £ ¢ ' & mo o (ts e © 86 © & i Ht "5 Ps 'eS ~~ = a ' a con oe i% 3 "rs towe bess "= a ein & ~ rit he ce! on a won OS verre pon on 'x me uy . p06 Th we ; pane Lo G4 a Boe : ee ws as 4 ot te sg rn 7 ni OG te © £ @ £#°S*s 22 . 6 & ef Se Fe € SB 2 Yo ~*~ Bo BY GO pp @ 8 2 3 Br" yy Poe © ye DB Ss & # ~ & OG #8 & oe 5 % = SB & DB oo f& ap Mh St * ox. in ee 6% 5 rig ae on "a oS a oA ' vs ed ry tans oe "Fi ne ven ww wm OO ts & © 2 wm ££ wr 2 3b © LU - 2 » oh aw be B Se Qe 2 ~ 5, ° cad Go = Sy 2% @ on & &£ 2 £ 2 3 FP & o £ & & 8 5 2B 6 & 2 f 8 2 bone 7 oh. 3 Sen an +5 boon ah Pas ween JS ee) vt Sod a3 ide lew ee ch. "SB wy 5
i) a w 3 0D ed & en kee nn al Gi ke . 1G cH © io van ae o> a a Os ns te Ss an fom , a ar on Sea t "2 oy 82 43 sod ess von +e anplicant-ay ok to comply wit y ~ J nly one oppartunity tc Sait ne i at e impugned order.
Re impugned order that the applicant failed show cause notice dated 5.12.2023. At this stage, it may be mentioned here that th requested for o y ip Be Ww OG iy fe a ee "3 we bee, ae 2 £ ey, Mot {oe pas epee KEE Soigth teen. te ve ye ae Eeccet ae thee ie WS rere bet Spon: Bed: ep "be3! ' 3 = we ah he ben i & te eee por rs Oe oo fe fe, rs, oo Son Le. Be ree tft bon:
2 eS te os beet he C3 rip nee, wat oc4 'es ge 4a 5 . fee? ead: aad y rene.
be G " a "8 ie 5 whee ee oe eg on tae 05 ts oth we rn See shal we we i a:
toads bee shed vs ween vay as ist 4 . ah Syed. Bene. Seed we ad aha fy et a pe oo weees ee bee pee Sab ee nee vaee edrek. we oft a Pat "yn Lace ES peg Sod ms ben eee Geb Mm toh fy ie ional a cae. ES "3 an f 4 a3 a 3 ee a, #4 wu Sea ° we 2 eo a GS ey ly i o 4 pe hee 'dai fad ere a, a a' a > he ee Wa "ea, "Er ot oe bebe 133 whe ines whee peas "g . defo ry wood ey sehen. Ee Sie a) o i "Sne aes Goewe ti lene ts ie a Ot Ge ae wones ug t t iG Ms " eee pees ; ih mS wp we f % ween, 4 Prat 'deer as on ence, hed ben t te ets is £3 an bead - ions Ltd fat 'enn * ; . vee een Be! pon, BS id ay o SKE foe ES tt Lad ps 55) oH co ae renee ya wee negate" ' Pos ropes a te, 1 ¥ a es .% heats p wc @ -- (si: iefee 3 . find rs eed Pek pan et bodes ae 5 OO & & Sy, ¢ 4 St : wo we 2 Pred fn vee "ey me bess rn Wiasd oh.
a Cod us ee veers Cy on vente 52 iS on te 4 ben oS iam vn 3 i rr eA og roe ) Pa on 2 bt t% he oreoee decd oa ' a ft cs utee a @ ee, he iriatter is remitte FS A o be rernanded to esh after providing rec MUPPasEs, and e with law.
given situation, we find that result af the above discussion, t 'ed by this Appellate Tribunal on not basn disputed on behalf of the Revenue. application afresh after providing w, But subject to casts for the ca:
ome a eb 4 is ae se nnn uy es, £3 's Ch, ws ? "tx cy i a & oe or an ¢ $ pan weeee pas] eed ee ao ut tet VEE i s ef = Me a ce "> i ain ten rE = pe % ws Be mS © S os O's estes we ££ bt Ps ae ed tee ieee port as Us ' : nee 3 8 te Se = ms 3 sa a 3 A ge head oe om a) Pe S LA an [we] ai a &3 Bw 2. te we un a3 cs, os chs we w 5 oe bet a 'ben Sed ee Ch ia Me oh. oe "f, vy | OES a) te cod 7 pao .
4 oo. gee ce Ge EB EE ee. £3 ae thet CS SEO aaa gree, week ash Bee The rege, et Ton oe oa ty chet ;
ai s me io %, <p the ty 3 Ay por Pen Sor "3 es ss enoag:
eS te, poe _ et at Lam 4 et tee, hor we fine fet 2 a aon cs, Pe LF Font coat . ww Ea y pas + Shp evens epee cscs 4 ¢ ache, man ae Soe hoes ES hes 4 SG evans :
yy Meee tree %, 'cy. 6G "es ® as , : od i fy fe A ving = tee oy yk te iow ™ erpen wh a ye agent a @ gem aed [am yn Peete, a3 i "Se & "
Go Cn fs thes chews.
housand} to be depasi eceipt in prac onsigned to the recard room aft oe ~y 4 vec es get 5 a i io Sows os ~ * box Boge 8 "tt eghe &S we Oo S & £B fo po ccc aS Oo , mm S, oe co ft -
po Vs tb Sed bees af) gee Sedee it) na 4 ea . . é ¢ be ns % jo rhe ; i ™ a as * @ tat fo be rd ya fadee a Ee fae nn . ne be " i 4 ree g A d bo eras an?) Go og & ¢ 2, & wee Pt a} Ww aad Ere Abas fins $ - a8 tte. ne = wteen haves - ¢ | be EE SG ua, = OF pom ; 8 fs Sexi ¢ a.
© ar c ; : . % » £2 ee: uo Pom om ie oo 6 fe wae Re wines £ Pym Oat ~ 4, Sew a wichahariere_¢ Copy of the order forwarded fo:
wenell' The Respondent. enraged, The CIT, Jarpur.
ferfhs afar munity ake, aqage/ OR, ITAT, J '¢ Guard File ITA Na. GSLIP/2024 VRS THAT Asstt,