Sneh Charitable Trust, Ahmedabad V. The DIT(Exemp.), Ahmedabad

ITA 1336/AHD/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 94466 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 3 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-09-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 28-09-2015
• Assessment Year: misc
• Appeal Filed On: 20-06-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Charitable institution
• Section: 12

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD .. , ( .) , BEFORE SHRI G.D. AGARWAL,VICE PRESIDENT (AZ) AND SHRI KUL BHARAT, JUDICIAL MEMBER ./ I.T.A. NO.1336/AHD/2012 - SNEH CHARITABLE TRUST SHRI VISHWANATH BHUVAN GROUND FLOOR NR.SANYAS ASHRAM,ELLISBRIDGE AHMEDABAD 380 006 / VS. THE DIRECTOR OF INCOME TAX (EXEMPTIONS) AHMEDABAD % & ./ ./ PAN/GIR NO. : AALTS 0284 M ( %( / APPELLANT ) .. ( )*%( / RESPONDENT ) %( + / APPELLANT BY : -NONE- )*%( , + / RESPONDENT BY : SHRI SUBHASH BAINS, CIT-DR -. , /& / DATE OF HEARING 28/09/2015 0123 , /& / DATE OF PRONOUNCEMENT 29/09/2015 / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE LD.DIRECTOR OF INCOME TAX (EXEMPTIONS)-AHMEDABAD [DIT(E) IN SHORT] DATED 17/05/2012. THE ASSESSEE HAS RAISED THE FOLLO WING GROUNDS OF APPEAL:- 1. THE ORDER PASSED U/S.12AA OF IT ACT BY THE DIRECTO R OF INCOME TAX (EXEMPTIONS) IS BAD IN LAW AND DESERVED TO BE UNCAL LED FOR. ITA NO.1336/AHD /2012 SNEH CHARITABLE TRUST VS. DIT (EXEMPTIONS) - 2 - 2. THE DIRECTOR OF INCOME TAX (EXEMPTION) HAS ERRED IN LAW AND ON FACTS IN DISALLOWING THE REGISTRATION OF TRUST U/S. 12 OF THE INCOME TAX ACT. THE SAME DESERVES TO BE UNCALLED FOR. 3. THE APPELLANT CRAVES TO RESERVE ITS RIGHT TO ADD, A LTER, AMEND, OR DELETE ANY GROUND OF APPEAL DURING THE COURSE OF HE ARING. 2. THE PRESENT APPEAL HAS BEEN FILED AGAINST THE RE JECTION OF APPLICATION MADE U/S.12A OF THE ACT. THE APPLICATI ON WAS REJECTED BY THE LD.DIT(E). HOWEVER, A LETTER DATED 12/08/2015 HAS B EEN PLACED ON RECORD ON BEHALF OF THE ASSESSEE STATING THAT THE REGISTRA TION WAS GRANTED SUBSEQUENTLY VIDE ORDER DATED 08/08/2013 BY THE DIT (E), AHMEDABAD AND, THEREFORE, REQUESTED THAT THE APPEAL BE DISMIS SED AS WITHDRAWN. 2.1. THE LD.CIT-DR HAS NO OBJECTION IN VIEW OF THE LETTER DATED 12/08/2015 ON BEHALF OF THE ASSESSEE-TRUST IF THE P RESENT APPEAL IS DISMISSED AS WITHDRAWN. 3. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE COURT ON TUESDAY, THE 29 TH DAY OF SEPTEMBER, 2015 AT AHMEDABAD. SD/- SD/- ( .. ) ( ) ( . ) ( G.D. AGARWAL ) ( KUL BHARAT ) VICE PRESIDENT (AZ) JUDICIAL MEMBER AHMEDABAD; DATED 29/ 09 /2015 6/..-, .-../ T.C. NAIR, SR. PS ITA NO.1336/AHD /2012 SNEH CHARITABLE TRUST VS. DIT (EXEMPTIONS) - 3 - !'#$%$&' / COPY OF THE ORDER FORWARDED TO : 1. %( / THE APPELLANT 2. )*%( / THE RESPONDENT. 3. 789 : / CONCERNED CIT 4. : ( ) / THE DIT(EXEMPTIONS)-AHMEDABAD 5. ;< )-89 , / 893 , 7 / DR, ITAT, AHMEDABAD 6. <= >. / GUARD FILE. / BY ORDER, *; ) //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION ..28.9.15 (DICTATION-PAD 2+ PAGES ATTACHED AT THE END OF THIS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER ..29.9.15 3. OTHER MEMBER... 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.29.9.15 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 29.9.15 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER