Income Tax Appellate Tribunal - Jaipur
Vijay Vargiya Vani Charitable Trust , ... vs Department Of Income Tax on 19 September, 2014
IN THE INCOME TAX APPELLATE TRIBUNAL
JAIPUR BENCH: JAIPUR
(BEFORE SHRI R.P. TOLANI AND SHRI T.R. MEENA)
M.A. No. 02/JP/2014
(Arising out of I.T.A. No. 1012/JP/2011)
Asstt. Year-2010-11
PAN No. AABTV 2516 P
The C.I.T.-II M/s Vijayvargiya Vani Charitable
Jaipur. Vs. Trust, 2 Bhawani Singh Road,
Jaipur.
(Appellant) (Respondent)
Department by :- Shri Rajesh Ojha.
Assessee by :- Shri Ashish Sharma.
Date of hearing : 12/09/2014
Date of pronouncement : 19/09/2014
ORDER
PER: T.R. MEENA, A.M. The Revenue has filed this M.A. against the order of this Bench of ITAT, Jaipur in ITA No. 1012/JP/2011, which was passed on 21/01/2014.
2. In this case the Revenue has submitted that the appellant Trust was constituted on 20/4/2010 and filed application on 16/3/2011 before the Commissioner of Income Tax-II, Jaipur for registration U/s 12AA of the Income Tax Act, 1961 (in short the Act). After duly considering the facts and circumstances of the case, the learned CIT has rejected the application of 2 MA 02/JP/2014 CIT Vs. M/s Vijayvargiya Vani Charitable Trust Trust vide order dated 27/9/2011 on the basis that the appellant Trust has not carried out any charitable activity as per the objects mentioned in Clause-7(d) & (f) of the trust deed, are not charitable in nature. The Hon'ble ITAT had allowed the appeal of the appellant Trust by considering the only second ground of rejection of application U/s 12AA of the Act and held that objects mentioned at Clause-7(d)&(f) of the trust deed are ancillary object to the main object of the Trust, which are charitable in nature and the learned CIT did not doubt on those objects. Thus, the Hon'ble ITAT directed to grant registration U/s 12AA of the Act. It is further submitted that the Hon'ble ITAT did not consider the first ground of rejection of application of appellant Trust that the Trust had not carried out any charitable activity as per its objects mentioned in the trust deed. Thus, this issue has been left to be adjudicated by the Hon'ble ITAT, accordingly, it is an apparent mistake on record, which is rectifiable U/s 254(2) of the Act.
3. At the outset, the learned AR for the assessee argued that the Hon'ble ITAT has considered both the objects that main object as well as ancillary object of the trust deed while deciding the appeal of the assessee Trust. He further submitted that the Hon'ble Bench followed the identical case of Jasoda Devi Charitable Trust on identical issue, had decided the appeal in favour of the assessee. Therefore, there is no apparent mistake in the order of the Hon'ble ITAT.
3 MA 02/JP/2014 CIT Vs. M/s Vijayvargiya Vani Charitable Trust
4. We have heard the rival contentions of both the parties and perused the material available on the record and gone through the order of this Bench dated 21/1/2014 and we do not find any apparent mistake in the order. The Bench has considered both the objects while deciding the appeal of the assessee. Therefore, there is no merit in this M.A., accordingly, we dismiss the same.
5. In the result, the present miscellaneous application of the Revenue is dismissed.
Order pronounced in the open court on 19/09/2014.
Sd/- Sd/- (R.P. TOLANI) (T.R. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER Jaipur, Dated :19th September, 2014 * Ranjan Copy forwarded to :- 1. The C.I.T.-II, Jaipur.
2. M/s Vijayvargiya Vani Charitable Trust, Jaipur.
3. The CIT (A)
4. The CIT
5. The D/R Guard file (M.A. No. 02/JP/2014) By Order, AR ITAT Jaipur.