Shri Ahir Samaj Sarvajanik Vikas Trust, Surat V. The Pr.CIT (OSD) (Exemption), Ahmedabad

ITA 1099/AHD/2015

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 1149 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 30-07-2015
• Assessment Year: misc
• Appeal Filed On: 30-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D C MISHRA
• Assessee Lawyers: M J SHAH
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD (BEFORE SHRI S.K. YADAV, J.M. & SHRI ANIL CHATURVED I, A.M.) I.T. A. NO.1099/AHD/2015 (ASSES SMENT YEAR: N.A.) SHRI AHIR SAMAJ SARVAJANIK VIKAS TRUST, 118, BHARWADVAD, OLPAD, DIST. SURAT-394 540 V/S PRINCIPAL COMMISSIONER OF INCOME TAX (OSD), (EXEMPTION), AHMEDABD (APPELLANT) (RESPONDENT) PAN: AANTS4165R APPELLANT BY : SHRI M.J. SHAH, A.R. RESPONDENT BY : SHRI D.C. MISHRA, SR. D.R. ( )/ ORDER DATE OF HEARING : 30-07-2015 DATE OF PRONOUNCEMENT : 31 -08-2015 PER ANIL CHATURVEDI, ACCOUNTANT MEMBER 1. ASSESSEE IS A TRUST WHO FILED ITS APPLICATION FOR R EGISTRATION OF THE TRUST UNDER SECTION 12AA OF THE ACT IN THE OFFICE OF, PRINCIPAL COMMISSIONER OF INCOME TAX (EXEMPTIONS). THE APPLICATION FOR THE APPROVAL U/S 12AA WAS REJECTED BY PRINCIPAL CIT (E) VIDE LETTER DATED 25.2.2015 MA INLY FOR THE REASON THAT ASSESSEE DID NOT FILE THE REQUIRED DETAILS CALLED F OR BY HIM VIDE LETTER DATED 13.02.2015. AGGRIEVED BY THE ORDER OF PRINCIPAL CI T(E), ASSESSEE IS NOW IN APPEAL BEFORE US AND HAS RAISED THE FOLLOWING GROUN DS:- ITA NO 1099/ AHD/2015 . A.Y. N.A. 2 1.THE ORDER PASSED BY C.I.T.(OSD) (EXEMPTION), AHME DABAD U/S. 12AA OF THE INCOME TAX ACT REJECTING U/S.12A IS ILLEGAL, AND THEREFORE , BAD IN LAW, AND THEREFORE, REQUIRES TO BE CANCELLED. 2.THE C.I.T.(OSD) (EXEMPTION), AHMEDABAD ERRED IN R EJECTING THE REGISTRATION ON GROUND THAT THE APPELLANT TRUST HAS NOT APPEARED AND NOT F URNISHED ANY DETAILS, IGNORING THE FACT THAT THE DETAILS WERE SUBMITTED VIDE APPELLANT TRUS T LETTER DATED 29.12.2014, AND REQUEST FOR ADJOURNMENT WAS FILED ON 24.02.2015. 3.THE C.I.T.(OSD) (EXEMPTION), AHMEDABAD ERRED IN R EJECTING THE REGISTRATION WITHOUT GIVING SUFFICIENT OPPORTUNITY OF HEARING TO APPELLA NT TRUST, AND THEREFORE, ORDER PASSED IS REQUIRED TO BE DELETED. 2. BEFORE US, LD AR SUBMITTED THAT THE ONLY ISSUE IS R EFUSAL OF REGISTRATION U/S. 12AA OF THE ACT. HE SUBMITTED THAT DUE TO CERTAIN U NAVOIDABLE CIRCUMSTANCES, THE ASSESSEE COULD NOT ATTEND THE HE ARING ON THE DATE FIXED BY THE LD PRINCIPAL CIT(E). HE THEREFORE SUBMITTED THA T THE ASSESSEE BE GRANTED ONE MORE OPPORTUNITY TO PRESENT ITS CASE BEFORE PRI NCIPAL CIT(E) AND FURTHER ASSURED THAT ASSESSEE WILL ATTEND AND SUBMIT THE R EQUIRED DETAILS. LD DR ON THE OTHER HAND SUPPORTED THE ORDER OF PRINCIPAL CIT (E). 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. IN THE PRESENT CASE WE FIND THAT THE APPLICATION OF RE GISTRATION U/S 12AA OF THE ACT WAS REJECTED BY PRINCIPAL CIT(E) MAINLY FOR THE REASON THAT THE ASSESSEE DID NOT FILE THE REQUIRED DETAILS. CONSIDERING THE SUBMISSIONS MADE BEFORE US BY LD AR WE ARE OF THE VIEW THAT IN THE INTEREST OF JUSTICE ONE MORE OPPORTUNITY BE GRANTED TO ASSESSEE TO FILE THE REQU IRED DETAILS. ACCORDINGLY WE HEREBY SET ASIDE THE IMPUGNED ORDER OF PRINCIPAL CIT(E) AND RESTORE THE APPLICATION OF THE ASSESSEE TO THE FILE OF PRINCIPA L CIT(E) AND FOR FRESH DECISION THE ASSESSEE IS ALSO DIRECTED TO FURNISH T HE DOCUMENTS BEFORE THE ITA NO 1099/ AHD/2015 . A.Y. N.A. 3 DIT(E) FOR DECIDING THE ISSUE AFRESH. AFTER TAKING THE COPY OF THIS ORDER THE ASSESSEE IS DIRECTED TO APPROACH DIT(E) SUO MOTO AN D ON RECEIPT OF THIS ORDER DIT(E) IS TO DECIDE THE APPLICATION OF THE APPLICAN T AFRESH. THUS THE GROUND OF THE APPEAL OF THE ASSESSEE ARE ALLOWED AS ABOVE. 4. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 31 - 08 - 201 5. SD/- SD/- (S.K. YADAV) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD. TRUE COPY RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHM EDABAD