Income Tax Appellate Tribunal - Jaipur
Khatu Shyam Jirnodhar Samiti , Jaipur vs Assessee on 11 September, 2014
1 ITA No. 816/JP/2011
Shri Khatu Shyam Jirnodhar Samiti vs. CIT
IN THE INCOME TAX APPELLATE TRIBUNAL
JAIPUR BENCH, JAIPUR
(BEFORE SHRI R.P. TOLANI AND SHRI T.R. MEENA)
ITA No. 816/JP/2011
U/s 80G(5) (vi) of I.T. Act, 1961
PAN : AADTS 8653 E
Shri Khatu Shyam Jirnodhar Samiti vs. The CIT
74, Bank Colony, Mahesh Nagar, Extn.-6 Jaipur
Jaipur
(Appellant) (Respondent)
Assessee by : Shri G.G. Mundra
Department by: Shri Subhash Chandra
Date of Hearing: 11-09-2014
Date of Pronouncement: 11-09-2014
ORDER
PER R.P. TOLANI, JM
This is an appeal filed by the assessee against the order of the ld. CIT, Jaipur dated 29-08-2011 wherein the assessee samiti has raised the following grounds.
''1. That on the facts and in the circumstances of the case, the ld. CIT-II, Jaipur is wrong, unjust and has erred in law in refusing the renewal of exemption u/s 80G(5)(vi) of the I.T. Act, 1961.
2. That on the facts and circumstances of the case, the ld. CIT-II, Jaipur is wrong, unjust and has erred in law in refusing the renewal of exemption u/s 80G by giving finding that the main object of the Samiti is to Jirnodhar (renovation) of Khatu Shyam Ji Temple and as 2 ITA No. 816/JP/2011 Shri Khatu Shyam Jirnodhar Samiti vs. CIT such the object is religious one, while the Samiti is engaged in Public Charitable activities under which a Dharamshala for general public utility is also under consideration and no jirnodhar (renovation) work of Khatu Shyamji Temple has been undertaken.
3. That on the facts and circumstances of the case the conclusion drawn by the CIT-II, Jaipur that the Samiti is expressed for the benefit of particular community is without any cogent material on record and is based on surmises and conjectures.
2.1 The ld. Counsel for the assessee contends that the assessee samiti is duly registered u/s 12A as a charitable institution. On the basis thereof, the assessee samiti was granted 80G registration upto the period of 31-03-2007. The objects of the trust are same and there is no change in it. The ld. CIT without any basis or cogent reasons held the charitable trust as a religious trust only and denied the registration u/s 80G of the Act. The ld. AR submitted that the assessee is undisputedly a charitable organization and it is eligible for renewal of registration u/s 80G of the Act. 2.2 The ld. DR is heard.
2.3 We have heard the rival contentions and perused the materials available on record. We find merit in the contentions of the ld. Counsel for the assessee. Neither the ld. CIT nor the ld. DR have been able to give any cogent reasoning or convincing arguments as to how the charitable institution can be considered as religious institution for renewal of 3 ITA No. 816/JP/2011 Shri Khatu Shyam Jirnodhar Samiti vs. CIT exemption u/s 80G(5)(vi) of the Act. Since the assessee is a charitable institution, we see no reason to refuse the renewal which is accorded to the assessee. The Department is directed to give necessary renewal certificate u/s 80G(5)(vi) to the assessee.
In the result, the appeal of the assessee is allowed. The order is pronounced in the open Court on 11-09-2014 Sd/- Sd/-
(T.R. MEENA) (R.P. TOLANI)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Jaipur
Dated: 11th SEP. 2014
*Mishra
Copy forwarded to:-
1. Shri Khatushyam Jirnodhar Samiti,
2. The ld. CIT -II, Jaipur
3. The ld. CIT
4..The ld. DR
5.The Guard File (IT No. 816/JP/2011)
By Order
AR ITAT, Jaipur
4 ITA No. 816/JP/2011
Shri Khatu Shyam Jirnodhar Samiti vs. CIT 5 ITA No. 816/JP/2011 Shri Khatu Shyam Jirnodhar Samiti vs. CIT 6 ITA No. 816/JP/2011 Shri Khatu Shyam Jirnodhar Samiti vs. CIT