Jinvayne Parmarth Sahitya Prakashan, 37, Jhuroan Ka Bas, Pali Marwar (Rajasthan v. Jinvayane Parmarth Sahitya Prakashan, 37, Jhunroan Ka Bas, Pali Marwar (Raj

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 47 / 2017 1. Commissioner of Income Tax-Exemption, Jaipur. 2. Jinvayne Parmarth Sahitya Prakashan, 37, Jhuroan Ka Bas, Pali Marwar (Rajasthan). ----Appellants Versus Jinvayane Parmarth Sahitya Prakashan, 37, Jhunroan Ka Bas, Pali Marwar (Raj.) ----Respondents _____________________________________________________ For Appellant(s) : Mr. K.K. Bissa. _____________________________________________________ HON'BLE MR. JUSTICE GOPAL KRISHAN VYAS HON'BLE MR. JUSTICE VINIT KUMAR MATHUR Date of Judgment: BY THE COURT: J U D G M E N T 10/01/2018 In this income tax appeal filed under Section 260-A of the Income Tax Act, 1961 (Act of 1961), the judgment dated 19[th] of May, 2017 passed by Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur in I.T.A. No.410/Jodh/2016, is under challenge. As per facts of the case, respondent- Assessee applied for registration under Section 80G (5) (vi) of the Act of 1961 on 02.06.2016, however, said application was rejected by the Department vide order dated 17.11.2016 on the ground that at the time of grant of exemption under Section 80-G (5) (vi) due importance has to be given to the activities carried by the organization. According to facts stated in this appeal, no activities were started by the assessee as per objects and, accordingly, CIT rejected the application of the assessee for grant of exemption under Section 80G (5) (vI) of the Act of 1961. Being aggrieved and dissatisfied with the denial order under Section 80G (5) (vi) of the Act of 1961, the assessee preferred appeal before the Income Tax Appellate Tribunal (ITAT), which allowed the same vide its order dated 19.05.2017 whereby the order of the revenue was set aside and the application was allowed. In this appeal filed by the Income Tax Department under Section 260-A of the Act of 1961, it is submitted that the learned ITAT has failed to examine the matter in its entirety and correct perspective, therefore, the findings recorded by the learned ITAT are contrary to facts and law. It is also argued that learned ITAT did not appreciate the fact that as per provisions of the Incomes Tax Act and Rules, due importance has to be given to the activities carried out at the time of grant of exemption. It is thus prayed that substantial question of emerges in this appeal, “as to whether the ITAT was justified in allowing approval under Section 80G (5) of the Act notwithstanding that the applicant has not commenced any charitable activity as per its objects? After hearing the learned counsel for the appellant, we are of the opinion that no substantial question arises in this appeal because the assessee has specifically submitted that Trust has published monthly magazine viz. “Jinvaynam” and also given donations to “Gaushala/s” and needy persons and receipts thereof were annexed with the reply, but it is very unfortunate part of the case that C.I.T. did not consider this aspect of the matter and rejected the prayer solely on the ground that no significant activity has been started by the Assessee as per objects. The learned ITAT minutely considered the reply filed by the Assessee and held that the finding of CIT is perverse because in the reply it is specifically pleaded that charitable activities were carried out by the applicant-Assessee. In view of above, we see no reason to interfere in this appeal filed Income Tax Department under Section 260-A of the Act of 1961. Consequently, the instant appeal is hereby dismissed. (VINIT KUMAR MATHUR) J. (GOPAL KRISHAN VYAS) J. DJ/- 40