Heer Navratna Kalhaar Jinalay Charitable Trust, Ahmedabad V. The Director of Income tax(Exemptions), Ahmedabad

ITA 1009/AHD/2012

• Counselvise Citation: 100920514 RSA 2012
• Duration Of Justice: 5 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 25-10-2012
• Assessment Year: misc
• Appeal Filed On: 09-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALOK JOHRI
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD B BENCH BEFORE: SHRI D.K. TYAGI, JUDICIAL MEMBER AND SHRI T.R. MEENA, ACCOUNTANT MEMBER I.T.A. NO.1009/AHD/2012 HEER NAVRATNA KALHAAR JINALAY CH. TRUST, 2 ND FLOOR, KAYCERST, OPP. GUJARAT GAS CO. LTD., NEW PARIMAL CROSSING, C.G. ROAD, AHMEDABAD APPELLANT VS. THE DIRECTOR OF INCOME TAX (EXEMPTIONS), AHMEDABAD RESPONDENT DEPARTMENT BY : SHRI ALOK JOHRI, CIT- D.R. ASSESSEE BY : SHRI DEEPAK SONI, A.R. DATE OF HEARING : 25.10.2012 DATE OF PRONOUNCEMENT : 25.10.2012 / ORDER PER : D.K. TYAGI, JUDICIAL MEMBER THIS IS ASSESSEES APPEAL AGAINST THE ORDER OF DIRE CTOR OF INCOME TAX (EXEMPTIONS), AHMEDABAD DATED 12.04.2012 REJECTING THE REGISTRATION APPLIED U/S 12A OF THE ACT. 2. AT THE TIME OF HEARING LD. COUNSEL OF THE ASSESS EE, AT THE OUTSET, SUBMITTED THAT ASSESSEES APPLICATION FOR REGISTRAT ION U/S 12A HAS BEEN REJECTED BY LD. DIT(EXEMPTIONS) WITHOUT GIVING PROP ER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. IT WAS FURTHER STATED THAT REGISTRATION U/S 12A WAS REJECTED BY LD. DIT(EXEMPTIONS) BY RELYING ON THE I NSPECTORS REPORT WHICH WAS NOT CONFRONTED TO THE ASSESSEE, THUS VIOLATING THE PRINCIPLES OF NATURAL I.T.A. NO.1009/AHD/2012 2 JUSTICE. CONCLUDING HIS ARGUMENT LD. COUNSEL OF TH E ASSESSEE PRAYED THAT THE MATTER MAY KINDLY BE RESTORED BACK TO THE FILE OF L D. DIT(EXEMPTIONS) FOR FRESH ADJUDICATION AFTER PROVIDING ADEQUATE OPPORTUNITY O F BEING HEARD TO THE ASSESSEE. LD. D.R. DID OBJECT TO THIS PRAYER OF TH E ASSESSEE. THEREFORE, IN THE INTEREST OF NATURAL JUSTICE AND FAIR PLAY, THE MATT ER IS RESTORED BACK TO THE FILE OF LD. DIT(EXEMPTIONS) FOR FRESH ADJUDICATION AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON 25.10.2012 SD/- SD/- (T.R. MEENA) (D.K. TYAGI) ACCOUNTANT MEMBER JUDICIAL MEMBER TRUE COPY N.K. CHAUDHARY, SR. P.S. COPY OF THE ORDER FORWARDED TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT (APPEALS) 5. THE DR, AHMEDABAD 6. THE GUARD FILE BY ORDER AR,ITAT,AHMEDABAD