Income Tax Appellate Tribunal - Ahmedabad
Shree Bhola Education Trust, , Rajkot vs Pr. Cit- (Osd) , Exemption,, Ahmedabad on 22 May, 2017
आयकर अपील
य अ धकरण, अहमदाबाद यायपीठ 'बी' अहमदाबाद ।
IN THE INCOME TAX APPELLATE TRIBUNAL
" B " BENCH, AHMEDABAD
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(BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER
&
SHRI AMARJIT SINGH, ACCOUNTANT MEMBER)
आयकर अपील सं./I.T.A. No.1242/Ahd/2015
Shree Bhola Education Trust बनाम/ Principal CIT(OSD)
Rajkot. Vs. Exemption,
Ahmedabad.
थायी ले खा सं . /जीआइआर सं . / PAN/GIR No. : AABTB 4713 C
(अपीलाथ /Appellant) .. ( यथ / Respondent)
अपीलाथ ओर से / Appellant by : Shri Mohan Manvar, A.R.
यथ क ओर से/Respondent by : Shri Jagadish, CIT. D.R.
ु वाई क तार ख /
सन Date of Hearing 03/05/2017
घोषणा क तार ख /Date of Pronounce ment 22/05/2017
आदे श / O R D E R
PER SHRI MAHAVIR PRASAD, JUDICIAL MEMBER :
This appeal by the assessee is directed against the order of the Principal Commissioner of Income Tax(OSD)(Exemptions)-Ahmedabad, dated 09/03/2015.
2. Assessee has taken the following Grounds of appeal:
The learned Pr. CIT(OSD)(Exemptions), Ahmedabad rejected application filed on 16/09/2014 for registration of the Trust u/s. 12A of the Act, vide order u/s. 12AA of the Act dtd. 09/03/2015 without considering the reply delivered on 12/03/2015 by Registered AD in contravention of six months time, prescribed ITA No. 1242/Ahd/2015 Shree Bhola Education Trust vs. Pr.CIT(OSD)(Exemptions) -2- u/s. 12AA (2) of the Act, from the end of the month in which application is filed.
3. The relevant facts as culled out from the materials on record are as under:-
The Appellant has applied for registration of the Trust u/s. 12AA of the Income Tax Act. The application was received on 16/09/2014 by the learned Principal Commissioner of Income Tax (OSD)(Exemption). Therefore the Pr.CIT(OSD)(Exemption) has issued letter dated 10/12/2014 to the applicant to furnish details note on the activities carried out by the Trust as well as the following documents/details:
i. Copy of PAN Card of the Trust.
ii. Copy of Bank Account since inception of Trust or last three
years.
iii. Certified Copy of Trust deed/MOA, if it is not in English then
certified English translation also.
iv. Copy of Audited Accounts of last three years or from the
inception of Trust.
v. Please give details of premises of Trust whether premises owned
by the Trust or Rented.
vi. Please submit List of main objects of the Trust.
vii. Please give details as to how the Trust generates funds for
achieving the object of Trust.
viii. Please submit evidences that the corpus amount has been transferred to the Trust/Institution.
ix. Please specify that the Trust is in receipt of amounts mentioned in first proviso to section 2(15) of the IT Act. x. Please submit documentary evidences of actual charitable activities carried out by the Trust from the date of inception of Trust till date.ITA No. 1242/Ahd/2015
Shree Bhola Education Trust vs. Pr.CIT(OSD)(Exemptions) -3- xi. Please specify the clause in Trust deed regarding revocability or irrevocability.
xii. Copy of Certificate of Undertaking?
xiii. Copy of Certificate u/s. 13(1) (c) of the IT Act? xiv. Declaration u/s. 11(5) of the IT Act?
xv. Please specify the clause in the Trust deed which says that beneficiaries would be without discrimination on the basis of caste, creed, religion or sex.
xvi. Further, it is seen that as per trust deed the dissolution clause is not proper.
In was also mentioned in the above letter that the above mentioned inquiry about the actual activities of the Trust is necessary in view of the mandatory provisions of the procedure for registration u/s.12AA according to which the Pr.CIT(OSD)(Exemption) "shall-
• call for such documents or information from the trust or institution as he thinks necessary in order to satisfy himself about the genuineness of activities of the trust or institution and may also make such inquiries as he may deem necessary in this behalf; and • after satisfying himself about the objects of the trust or institution and the genuineness of its activities, he -
• shall pass an order in writing registering the trust or institution; • shall, if he is not so satisfied, pass an order in writing refusing to register the trust or institution, and a copy of such order shall be sent to the applicant:
Provided that no order under sub-clause (iii) shall be passed unless the applicant has been given a reasonable opportunity of being heard."
The Pr. CIT had rejected the application on the ground that on the given date, neither applicant nor anybody sought any ITA No. 1242/Ahd/2015 Shree Bhola Education Trust vs. Pr.CIT(OSD)(Exemptions) -4- adjournment. Moreover, no details/documents were furnished by the assessee.
4. We have heard the rival submission and gone through the impugned order. During the course of the appellate proceedings the learned Counsel furnished the paper book containing submission, copy of letter for Registration u/s. 12A, copy of receipt issued by the postal authority etc. The learned Counsel contended that he had submitted all the required detail alongwith necessary documents to the Pr. CIT(OSD) (Exemptions), Ahmedabad by Registered post on 08.03.2015, which was delivered on 12th March 2015, whereas the Pr. CIT has passed the order u/s. 12AA of the Act on 9th March 2015, i.e. 21 days before the mandatory stipulated time limit.
We have perused the paper book furnished by the learned Counsel containing receipt of Post Authority demonstrating the facts reported by the assessee.
After considering these facts, we restore this matter to the file of the Pr.CIT (OSD)(Exemption) to decide it on merit after considering the submission made by the assessee and after providing due opportunity to the assessee.
ITA No. 1242/Ahd/2015Shree Bhola Education Trust vs. Pr.CIT(OSD)(Exemptions) -5-
5. In the result, appeal filed by the assessee is allowed for statistical purpose.
This Order pronounced in Open Court on 22/05/2017
Sd/- Sd/-
vejthr flag महावीर साद
(लेखा सद य) ()या*यक सद य)
( AMARJIT SINGH ) ( MAHAVIR PRASAD )
ACCOUNTANT MEMBER JUDICIAL MEMBER
Ahmedabad; Dated 22/05/2017
Priti Yadav, Sr.PS
आदे श क त ल प अ!े षत/Copy of the Order forwarded to :
1. अपीलाथ / The Appellant
2. यथ / The Respondent.
3. संबं-धत आयकर आयु/त / Concerned CIT
4. आयकर आय/
ु त(अपील) / The CIT(A)-Ahmedabad.
5. 0वभागीय *त*न-ध, आयकर अपील य अ-धकरण, अहमदाबाद / DR, ITAT, Ahmedabad
6. गाड5 फाईल / Guard file.
आदे शानुसार/ BY ORDER, स या0पत *त //True Copy// उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad True Copy
1. Date of dictation 03/04/2017(dictation-pad 1 pages attached at the end of this appeal-file)
2. Date on which the typed draft is placed before the Dictating Member 04/05/2017.
3. Other Member...18/05/2017
4. Date on which the approved draft comes to the Sr.P.S./P.S 11/05/2017
5. Date on which the fair order is placed before the Dictating Member for Pronouncement 18/05/2017
6. Date on which the fair order comes back to the Sr.P.S./P.S.......
7. Date on which the file goes to the Bench Clerk......22/05/2017...
8. Date on which the file goes to the Head Clerk..........................................
9. The date on which the file goes to the Assistant Registrar for signature on the order..........................
10. Date of Despatch of the Order..................