M/s. Shree Simandhar Swami Educational Trust, V. Commissioner of Income-tax,

ITA 1472/PUN/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 0341 (ITAT-PUNE)
• Duration Of Justice: 5 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-12-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 05-07-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RISHABH S HAH
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUN E , , !'#'' $ , % & BEFORE SHRI R.K. PANDA, AM AND SHRI VIKAS AWASTHY, JM / ITA NO. 1472/PN/2016 %' ( ')( / ASSESSMENT YEAR : SHREE SIMANDHAR SWAMI EDUCATIONAL TRUST, M/S. GANDHI PATEL & ASSOCIATES OFFICE, H. NO. 219, ARIHANT TOWER, GROUND FLOOR, AGRA ROAD, BHIWANDI-421302 PAN : AAPTS8865C ....... / APPELLANT ' /VS. COMMISSIONER OF INCOME TAX (EXEMPTIONS), PUNE / RESPONDENT ASSESSEE BY : SHRI RISHABH SHAH REVENUE BY : SHRI AVADHESH KUMAR / DATE OF HEARING : 15-12-2016 / DATE OF PRONOUNCEMENT : 15-12-2016 * / ORDER PER VIKAS AWASTHY, JM : THE PRESENT APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (EXEMPTIONS), PUNE DATED 15- 06-2016 VIDE WHICH APPLICATION OF THE ASSESSEE FOR GRANT OF REGISTRA TION U/S. 12A OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) WAS REJECTED. 2 ITA NO. 1472/PN/2016 2. SHRI RISHABH SHAH APPEARING ON BEHALF OF THE ASSESSEE SUBMITTED THAT THE COMMISSIONER OF INCOME TAX (EXEMPTIONS ) HAS DISMISSED THE APPLICATION OF THE ASSESSEE IN A SUMMARY MA NNER WITHOUT CONSIDERING THE DOCUMENTS WHICH WERE FURNISHED BY THE ASSESSEE IN COMPLIANCE OF THE LETTER DATED 22-01-2016. T HE LD. AR SUBMITTED THAT THE ASSESSEE ON 04-02-2016 FURNISHED TH E CERTIFIED COPY OF TRUST DEED ALONG WITH ITS ENGLISH TRANSLATION, COPY OF REG ISTRATION CERTIFICATE ISSUED UNDER THE BOMBAY PUBLIC TRUST ACT, 1950 , LIST OF TRUSTEES IN PRESCRIBED FORMAT, LIST OF SPECIFIED PROVISIONS/CLAU SES INCORPORATED IN THE DEED, DETAILS OF CHARITABLE ACTIVITIES CAR RIED OUT BY THE TRUST, YEAR WISE ANNUAL ACCOUNTS FOR THE LAST THREE FINANCIAL YEARS AND ORIGINAL TRUST DEED SIGNED BY ALL THE TRUSTEES FOR VE RIFICATION. THEREAFTER, VIDE LETTER DATED 21-03-2016 THE ASSESSEE FU RNISHED CERTIFIED COPY OF BANK STATEMENT. THE VARIOUS DOCUMENTS ASKED BY THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) WERE FURNISHED BY THE ASSESSEE. HOWEVER, THE COMMISSIONER OF INCOME TAX (EXEMP TIONS) WITHOUT CONSIDERING THE SAME HAS REJECTED THE APPLICATION OF ASSESS EE. 3. SHRI AVADHESH KUMAR REPRESENTING THE DEPARTMENT SU BMITTED THAT AS PER THE IMPUGNED ORDER THE ASSESSEE HAS FAILED TO ATTEND THE HEARING AND HAS NOT FILED RELEVANT DOCUMENTS. 4. WE HAVE HEARD THE SUBMISSIONS MADE BY THE REPRESEN TATIVES OF RIVAL SIDES AND HAVE PERUSED THE ORDERS OF THE AUTHORITIE S BELOW. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) HAS REJECTED THE APPLICATION OF ASSESSEE IN A SUMMARY MANNER ON THE GROUND THAT TH E ASSESSEE HAS NOT FURNISHED THE INFORMATION CLARIFICATION AND HAS NOT ATTEN DED THE HEARING. A PERUSAL OF THE RECORD SHOWS THAT IN RESPONS E TO THE 3 ITA NO. 1472/PN/2016 COMMUNICATION DATED 22-01-2016 FROM THE OFFICE OF COMMISSIO NER OF INCOME TAX (EXEMPTIONS), THE ASSESSEE HAS FURNISHED RELEV ANT DOCUMENTS ON 04-02-2016 AND ON 28-03-2016. THE COMM ISSIONER OF INCOME TAX (EXEMPTIONS) WITHOUT CONSIDERING THESE DOCUMEN TS HAS PASSED THE IMPUGNED ORDER. FURTHER, THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) HAS NOT SPECIFIED IN HIS ORDER THE DATES ON WH ICH THE ASSESSEE OR HIS AUTHORIZED REPRESENTATIVE HAS FAILED TO A PPEAR. THE OBSERVATIONS OF COMMISSIONER OF INCOME TAX (EXEMPTIONS) ARE VAGUE. UNDER SUCH CIRCUMSTANCES WE DEEM IT APPROPRIATE TO REM IT THE FILE BACK TO COMMISSIONER OF INCOME TAX (EXEMPTIONS) WITH A DIRECTION TO RECONSIDER THE APPLICATION OF THE ASSESSEE DATED 07-12-2015 FOR GRANT OF REGISTRATION U/S. 12A OF THE ACT IN THE LIGHT OF DOCUMENTS FURNISHED BY THE ASSESSEE. IF ANY FURTHER RELEVANT INFORMATION/DOCUME NTS ARE REQUIRED THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) MAY ASK FOR THE SAME. THE ASSESSEE SHALL PROVIDE SUCH INFORMATION/DOCUMEN TS TO THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) FORTHWITH. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) SHALL DECIDE THE APP LICATION DE-NOVO AFTER AFFORDING OPPORTUNITY OF HEARING TO THE ASS ESSEE, IN ACCORDANCE WITH LAW, EXPEDITIOUSLY. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED ON THURSDAY, THE 15 TH DAY OF DECEMBER, 2016. SD/- SD/- ( . . / R.K. PANDA) ( ! ' / VIKAS AWASTHY) #' / ACCOUNTANT MEMBER $ % #' / JUDICIAL MEMBER / PUNE; &# / DATED : 15 TH DECEMBER, 2016 RK 4 ITA NO. 1472/PN/2016 *+,%-.#/#)- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), PUNE 4. !'( %%)* , )* , + +,- , / DR, ITAT, B BENCH, PUNE. 5. ( . /0 / GUARD FILE. // ! % // TRUE COPY// #1 / BY ORDER, %2 )- / PRIVATE SECRETARY, )* , / ITAT, PUNE