TMI Blog2021 (1) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... 020, therefore, the same was passed within the limitation period as so prescribed and therefore, the contention so advanced by the ld. AR cannot be accepted. Assessee-trust is a private religious trust which doesn t enure for the benefit of public at large and thus cannot be held as charitable within meaning of section 2(15) - merely the fact that the trustees belongs to a single family cannot be a sole reason for holding that it is a case of private trust as compared to a public trust more so when we find that the assessee-trust has already been registered U/s 12AA of the Act as well as under the Rajasthan Society Registration Act. The trustees are the same at the time of applying for registration U/s 12AA of the Act as well as while ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ities of the assessee s trust including the activities in relation to Bhairav Temple and basis the same, decide the matter afresh - Appeal of the assessee is allowed for statistical purposes. - ITA. No. 224/JP/2020 - - - Dated:- 5-1-2021 - SHRI SANDEEP GOSAIN, JM And SHRI VIKRAM SINGH YADAV, AM Assessee by : Shri Laxman Singh (Trustee) Revenue by : Shri Amrish Bedi (CIT) ORDER PER: VIKRAM SINGH YADAV, A.M. This is an appeal filed by the assessee against the order of ld. CIT(E), Jaipur dated 19.02.2020 rejecting the assessee s trust application seeking registration U/s 80G(5)(vi) of the Act. 2. Briefly the facts of the case are that the assessee-trust has moved an application before the ld CIT(E) for seeking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duly submitted. It was further submitted that in respect of another trust, the registration has been duly granted U/s 12AA as well as 80G on the same date and therefore, in the case of the assessee, great prejudice has been caused by denying registration U/s 80G of the Act. Lastly, it was submitted that the assessee has filed the application on 01.08.2019 and the order has been passed by the ld CIT(E) on 19.02.2000 and therefore, the same has been passed beyond the limitation period of 6 months as prescribed in the Income Tax Rules. It was accordingly submitted that the order so passed by the ld. CIT(E) should be set aside and necessary relief may be provided to the assessee-trust by granting registration as sought U/s 80G of the Act. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re not in a consonance with the objects for which the trust was granted registration U/s 12AA of the Act under the category of general public utility. It was further submitted that all the trustees of the assesseetrust belong to a single family and therefore, taking into consideration the activities as well as the administration of the assessee-trust, it was held to be a private religious trust and not a public charitable trust and therefore, the registration u/s 80G has been rightly denied by the ld. CIT(E). It was further submitted that the assessee-trust was issued notice dated 04.10.2019 seeking necessary information and clarification and only part reply has been submitted by the assessee trust and therefore, it was submitted that in ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... single family cannot be a sole reason for holding that it is a case of private trust as compared to a public trust more so when we find that the assessee-trust has already been registered U/s 12AA of the Act as well as under the Rajasthan Society Registration Act. The trustees are the same at the time of applying for registration U/s 12AA of the Act as well as while applying for the impugned approval U/s 80G of the Act and therefore, where the Revenue has already taken a view that the assessee is a public trust, in such a scenario, basis the same documents, the Revenue cannot plead and take a different view in the matter. Having said that, where the Revenue believes that there has been a subsequent change in the basic structure of the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee trust has claimed that the necessary information/documents have been submitted before the ld CIT(E) however, on perusal of the records, we are unable to decipher any information and documents which have been submitted by the assessee-trust in relation to Temple related activities and corresponding expenditure. At the same time, we believe that the assessee trust deserve one more opportunity to submit the necessary information/documents and in the interest of justice and fair play, we are setting aside the matter to the file of ld. CIT(E) for the purposes of examining the activities of the assessee s trust including the activities in relation to Bhairav Temple and basis the same, decide the matter afresh as per law preferably within three ..... X X X X Extracts X X X X X X X X Extracts X X X X
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