The Ahmedabad bench of Income Tax Appellate Tribunal ( ITAT ) directed re adjudication after considering the documentary evidence related to the genuine activities of assessee trust.
The Assessee Ramji Mandir Trust Akhaj is a Trust which maintains the temple of Ramji and is engaged in arranging some events of religious festivals and the activity of the assessee. The assessee trust applied for registration under Section 12AA on 28.03.2017, which was rejected by CIT ( Exemption ) on the ground that the applicant has failed to file documentary evidences to satisfy the genuineness of its activities and has failed to verify that activities of the Trust are in consonance with its object.
Aggrieved by the order the assessee filed another appeal before the tribunal.
H. V. Doshi, the counsel for assessee submitted that the courier containing all the details as requested by CIT(E) reached late and it was owing to the fault of the Courier that the application for approval for grant of registration was rejected.
Aarsi Prasad,counsel for revenue, supported the order of lower authorities.
After reviewing the facts the ITAT bench of Siddhartha Nautiyal ( Judicial Member ) and Annapurna Gupta ( Accountant Member ) directed readjudication after considering the documentary evidence related to the genuine activities of assessee trust.
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