Jamiatul Banaat Tankaria v. CIT(E)

Case Laws Analysis
REFERRED CIT(E) v. Swami Omkarananda Saraswati Charitable Trust 2023 TaxPub(DT) 2065 (All-HC)
REFERRED CIT v. Bayath Kutchhi Dasha Oswal Jain Mahajan Trust 2016 TaxPub(DT) 4559 (Guj-HC)
REFERRED CIT v. Dawoodi Bohara Jamat 2014 TaxPub(DT) 1754 (SC)
REFERRED CIT v. Excel Industries Ltd. 2013 TaxPub(DT) 2414 (SC)
REFERRED Malik Hasmullah Islamic Educational and Welfare Society v. CIT 2013 TaxPub(DT) 1110 (Luck-Trib)

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The Tax Publishers2024 TaxPub(DT) 1193 (Ahd-Trib) IN THE ITAT, AHMADABAD BENCH ANNAPURNA GUPTA, A.M. & SUCHITRA R. KAMBLE, J.M. Jamiatul Banaat Tankaria v. CIT (E) ITA No. 58/AHD/2023 6 March, 2024 Assessee by: Kinjal Shah, A.R. Revenue by: Akhilendra Pradap Yadav, CIT-D.R. ORDER *Annapurna Gupta, A.M.* The present appeal has been filed by the assessee against the order of learned Commissioner (Exemptions), Ahmadabad (hereinafter referred to as ld. CIT (E) for short) dated 29-12-2022, rejecting the application filed by the assessee in Form no. 10AB for registration under section 12AB of the Income Tax Act, 1961 (hereinafter referred to as 'the IT Act' for short). 2. The assessee has raised the following grounds: 1 (a) The Order of Commissioner (Exemptions) dated 29-12-2022 rejecting approval of Registration under section 12AB is bad in Law and Void since it has not been passed within 15 days of Last Hearing dated 30-11-2022. (b) Your Appellant submits that in view of binding Circular of Central Board of Direct Taxes bearing No. 279/Misc 53/2003-ITJ dated 19-6-2015 and Instruction bearing No. 20/2003 dated 23-12-2003 the Commissioner (Exemptions) was duty bound to pass order within 15 days which he has failed and therefore the same be cancelled and approval under section 12AB as per Form No. 10B be granted. 2. (a) Without prejudice to above your Appellant submits that Commissioner (Exemptions) has wrongly interpreted various clauses of the Appellant Trust and his reliance to clause c' to give scholiast to Muslim Students for their studies and to make provisions so as they can get religious education is totally miss-construed and wrongly interpreted and the clause is of relief to all without cast of credit. (b) Your Appellant further submits that the clause referred in the Trust Deed has to be interpreted in general and your Appellant refers and relies on the judgment of Lucknow Income Tax Appellate Tribunal in the case of Malik Hasmullam Islamic Education & Welfare Society v. CIT, (2012) 24 taxmann.com 93 (Lucknow) : 2013 TaxPub(DT) 1110 (Luck-Trib) and submits that the interpretation of learned Commissioner (Exemptions) was erroneous. (c) Without prejudice it is submitted Exportation if any is incurred it is less than 5% of Total Expenditure of the Trust and hence the provision cannot be put in service and claim of Exemption of Appellant Trust cannot be refuse. 3. (a) Your Appellant submits that the Appellant is old Trust to with registration under section 12A and under section 80G were already granted and the Appellant has not made any change in activities or alternation in objects of the Trust and the same activities which were held genuine in past years have been continued and that there is no reason to take a separate view on presumption and assumption. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers2024 TaxPub(DT) 1193 (Ahd-Trib)

IN THE ITAT, AHMADABAD BENCH

ANNAPURNA GUPTA, A.M. & SUCHITRA R. KAMBLE, J.M.

Jamiatul Banaat Tankaria v. CIT (E)

ITA No. 58/AHD/2023

6 March, 2024

Assessee by: Kinjal Shah, A.R.

Revenue by: Akhilendra Pradap Yadav, CIT-D.R.

ORDER

Annapurna Gupta, A.M.

The present appeal has been filed by the assessee against the order of learned Commissioner (Exemptions), Ahmadabad (hereinafter referred to as ld. CIT (E) for short) dated 29-12-2022, rejecting the application filed by the assessee in Form no. 10AB for registration under section 12AB of the Income Tax Act, 1961 (hereinafter referred to as 'the IT Act' for short).

2. The assessee has raised the following grounds:

1 (a) The Order of Commissioner (Exemptions) dated 29-12-2022 rejecting approval of Registration under section 12AB is bad in Law and Void since it has not been passed within 15 days of Last Hearing dated 30-11-2022.

(b) Your Appellant submits that in view of binding Circular of Central Board of Direct Taxes bearing No. 279/Misc 53/2003-ITJ dated 19-6-2015 and Instruction bearing No. 20/2003 dated 23-12-2003 the Commissioner (Exemptions) was duty bound to pass order within 15 days which he has failed and therefore the same be cancelled and approval under section 12AB as per Form No. 10B be granted.

2. (a) Without prejudice to above your Appellant submits that Commissioner (Exemptions) has wrongly interpreted various clauses of the Appellant Trust and his reliance to clause c' to give scholiast to Muslim Students for their studies and to make provisions so as they can get religious education is totally miss-construed and wrongly interpreted and the clause is of relief to all without cast of credit.

(b) Your Appellant further submits that the clause referred in the Trust Deed has to be interpreted in general and your Appellant refers and relies on the judgment of Lucknow Income Tax Appellate Tribunal in the case of Malik Hasmullam Islamic Education & Welfare Society v. CIT, (2012) 24 taxmann.com 93 (Lucknow) : 2013 TaxPub(DT) 1110 (Luck-Trib) and submits that the interpretation of learned Commissioner (Exemptions) was erroneous.

(c) Without prejudice it is submitted Exportation if any is incurred it is less than 5% of Total Expenditure of the Trust and hence the provision cannot be put in service and claim of Exemption of Appellant Trust cannot be refuse.

3. (a) Your Appellant submits that the Appellant is old Trust to with registration under section 12A and under section 80G were already granted and the Appellant has not made any change in activities or alternation in objects of the Trust and the same activities which were held genuine in past years have been continued and that there is no reason to take a separate view on presumption and assumption.