Case Law Details
Shree Digamber Jain Shiksha Samiti Vs CIT (E) (ITAT Agra)
ITAT considered the rival contention of the parties and perused the material available on record, including the judgments cited at bar during the course of hearing by both the parties. As is evident from the paper book filed before us that the assessee has provided the requisite details of the name and addresses and the amount received from the persons who had booked the party hall before the Commissioner exemption further the assessee had also furnished the books of account showing the bifurcations of the commercial receipt and the income derived from commercial activities. However from the perusal of the order passed by the Commissioner exemption, it is abundantly clear that she had mentioned that the requisite details have not been provided by the assessee during the proceedings before her. The above said facts are contrary to the record and it seems to us that the impugned order was passed by the lower authorities without considering the complete record furnished by the assessee during the proceedings. In the light of the above we set aside the order passed by the Commissioner exemption and remand the matter to CIT exemption. The CIT (exemption) is directed to pass fresh speaking order, in terms of direction given herein above, after following the principle of natural justice and affording the opportunity of hearing to the assessee.
The Commissioner exemption is directed to give a detailed finding dealing with the documents and detail furnished by the assessee with respect to utilization of the party hall for commercial purposes and Commissioner exemption is also directed to examine the accounts and books of accounts of the assessee for the purpose of coming to the conclusion whether the assessee was involved into commercial activities or not. We also direct the Commissioner exemption to examine the case of the assessee in the light of the proviso to section 2(15) of the Act and return a finding whether the case of the assessee falls within or outside the purview of the provision proviso to section 2(15) of the Act.
FULL TEXT OF THE ITAT JUDGEMENT
1. Present appeal was filed by the assessee feeling aggrieved by the order passed by the commission exemption whereby she had cancelled the registration earlier granted to the assessee on the ground, mentioned hereinbelow:
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