Jaslok Hospital & Trauma Center, V. CIT,

ITA 111/RAN/2014

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 85453 (ITAT-RANCHI)
• Duration Of Justice: 8 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-12-2014
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 12-03-2014
• Court: TRIBUNAL
• Department Lawyers: SHR DEEPAK ROSHAN LD
• Assessee Lawyers: M K CHOUDHARY LD

Judgement Text

INCOME TAX APPELLATE TRIBUNAL, CIRCUIT BENCH, RANCHI BEFORE HON'BLE SHRI H.L. KARWA, PRESIDENT , AND HON'BLE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA NO. 111 /RAN/201 4 M/S. JASLOK HOSPITAL & VS. THE COMMISSIONER OF INCOME - TAX, TRAUMA CENTRE, RANCHI RANCHI ( APPELLANT ) ( RESPONDENT ) FOR THE APPELLAN T :SHRI M.K. CHOUDHARY, ADVOCATE, LD. AR FOR THE RESPONDENT : SHR DEEPAK ROSHAN, LD.DR DATE OF HEARING : 01 - 12 - 2014 DATE OF PRONOUNCEMENT: 01 - 12 - 2014 O R D E R SHRI B.R. BASKARAN, ACCOUNTANT MEMBER : THE APPEAL F ILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 26 -- 12 - 20S13 PASSED BY LD. CIT , RANCHI REJECTING THE APPLICATION FILED BY THE ASSESSEE SEEKING REGISTRATION U/S. 12 A OF THE ACT. 2. WE HAVE HEARD THE PARTIES AND PERUSED THE RECORD. WE NOTICE THAT THE LD. CIT HAS REJECTED THE ASSESSEE S APPLICATION FOR THE REASON IS THAT THE EVIDENCES FURNISHED WITH REGARD TO THE ACTIVITIES CARRIED ON BY THE ASSESSEE ARE VAGUE AND NOT SPECIFIC I.E THERE IS NO MENTION OF VENU E, DATE AND TIME OF THE PROGRAMME CONDUCTED BY THE ASSESSEE AND HENCE THE GENUINENESS OF THE ACTIVITIES OF THE ASSESSEE TRUST IS NOT ESTABLISHED AT THE TIME OF HEARING, THE LDAR SUBMITTED THAT THE ASSESSEE WOULD BE IN POSITION TO FURNISH THE DETAILS A S REQUIRED BY THE LD. CIT, IF ONE MORE OPPORTUNITY IS GIVEN. WE FIND MERIT IN THE SAID SUBMISSION MADE BY THE LD.AR. IN OUR VIEW, THE CIT HIMSELF COULD HAVE CALLED FOR THOSE DETAILS BEFORE TAKING SUCH KIND OF ADVERSE DECISION AGAINST THE ASSESSEE. A CCORDINGLY, WE ARE OF THE VIEW THAT THE ASSESSEE SHOULD BE PROVIDED ONE MORE OPPORTUNITY TO FURNISH THE NECESSARY DETAILS/INFORMATION. ACCORDINGLY, WE SET ASIDE THE ORDER OF THE LD.CIT ON THIS ISSUE AND RESTORE THE MATTER TO HIS FILE WITH THE DIRECTION TO RE - CONSIDER THE APPLICATION FILED 2 ITA NO. 11 1 /RAN/14 JASLOK HOSP & TRAUMA CENTRE BY THE ASSESSEE AFRESH AFTER OBTAINING NECESSARY INFORMATION/ EXPLANATION THAT MAY BE REQUIRED TO PROCESS THE APPLICATION. THE ASSESSEE IS ALSO DIRECTED TO FURNISH THE NECESSARY DETAILS/INFORMATION THAT MAY BE CALLED FOR BY THE LD. CIT. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSE. PRONOUNCED ACCORDINGLY ON 01 - 12 - 2014 SD/ - SD/ - [ H.L. KARWA ] [ B.R. BASKARAN ] PRESIDENT ACCOUNTANT MEMBER DT. 01 - 12 - 2014 PLACE : RANCHI PP, SR. PS COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT : 2 THE RESPONDENT: 3. .THE CIT, 4.THE CIT(A), 5.DR, ITAT CIRCUIT BENCH, RANCHI 6. GUARD FILE. TRUE COPY, BY ORDER, ASSTT. REGISTRAR 3 ITA NO. 11 1 /RAN/14 JASLOK HOSP & TRAUMA CENTRE 1. DATE OF DICTATION ............. 01 - 12 - 2014 ....................... 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER ........................OTHER MEMBER ..... 02 - 12 - 2014 ........................ 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. ..................... 4. DATE ON WHICH THE FAIR ORDER IS PLACED B EFORE THE DICTATING MEMBER FOR PRONOUNCEMENT................................ 01 - 12 - - 2014 ................................................... 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S ................ 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK ....................................... 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ......................................... 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER ....................... .......................................................................... 9. DATE OF DESPATCH OF THE ORDER ..............................................................