Ramkali Budhhilal Sahu Shikshan Sansthan, Surat V. The CIT(Exemption), Ahmedabad

ITA 1610/AHD/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1802 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 24-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R R MAKWANA
• Keywords: Opportunity of being heard
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD (THROUGH VIRTUAL COURT) BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER& MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. NOS. 1610&1611/AHD/2019 (ASSESSMENT YEARS: N.A.) RAMKALI BUDDHILAL SAHU SHIKSHAN SANSTHAN SHOP NO. G 51, SILVER POINT, BHATAR CHAR RASTA, BHATAR, SURAT VS. CIT(EXEMPTION) ROOM NO. 609, AYKAR BHAWAN(VEJALPUR), NR. SCAHIN TOWER, ANANDNAGAR-PRAHLADNAGAR ROAD, VEJALPUR, AHMEDABAD [ PAN NO. AACTR2718N ] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : MS. URVASHI SODHAN , A R RESPONDENT BY : SHRI R. R. MAKWANA, SR. DR DATE OF HEARING 12.01.2021 DATE OF PRONOUNCEMENT 02.03.2021 O R D E R PER MS. MADHUMITA ROY - JM: BOTH THE APPEALS FILED BY THE ASSESSEE ARISE OUT O F THE ORDERS PASSED BY THE LD. CIT(E) AHMEDABAD DATED 28.08.2019 & 29.0 8.2019, IN THE PROCEEDINGS UNDER SECTION 12AA & 80G(5) OF THE INCO ME TAX ACT, 1961(HEREINAFTER REFERRED AS TO THE ACT) RESPECTI VELY. ITA NO. 1610/AHD/2019 (A.Y. N.A.):- 2. THE MATTER RELATES TO THE ORDER PASSED BY THE LD . CIT(EXEMPTION) REJECTING THE APPLICATION FOR EXEMPTION UNDER SECTI ON 12AA(1)(B)(II) OF THE ACT. ITA NOS.1610&1611/AHD/2019 RAMKALI BUDDHILAL SAHU SHIKSHAN SANSTHAN VS. CIT(E) ASST.YEARS N.A. - 2 - 3. IT APPEARS THAT A NOTICE DATED 11.07.2019 WAS SE NT THROUGH SPEED POST TO THE ASSESSEE TO FURNISH CERTAIN DETAILS IN REGAR D TO THE ACTIVITIES ACTUALLY CARRIED OUT BY THE TRUST. SINCE NO DETAIL AND/OR TH E DOCUMENT WERE FURNISHED BY THE APPELLANT, NEITHER THE ASSESSEE ATTENDED THE HEARING, FURTHER DATE WAS FIXED ON 08.08.2019. THE SAME WAS INFORMED THROUGH E-MAIL DIRECTING THE ASSESSEE TO SUBMIT THE RELEVANT DOCUMENTS IN SUPPOR T OF EXEMPTION. AGAIN ON 24.08.2019 ADJOURNMENT APPLICATION WAS SENT BY T HE ASSESSEE SEEKING ADJOURNMENT ON 06.09.2019. THEREAFTER NONE APPEARE D ON BEHALF OF THE ASSESSEE ON 13.08.2019; DOCUMENTS WERE FURNISHED PA RTLY. IN THE ABSENCE OF RELEVANT DOCUMENTS FILED BY THE ASSESSEE THE CIT (E XEMPTION) COULD NOT VERIFY THE GENUINENESS OF THE ACTIVITIES OF THE APP ELLANT TRUST AND THE APPLICATION FILED IN FORM NO. 10A FOR THE APPROVAL UNDER SECTION 12AA OF THE ACT HAS BEEN REJECTED. HENCE, THE INSTANT APPE AL BEFORE US. 4. AT THE TIME OF HEARING OF THE INSTANT APPEAL THE LD. COUNSEL APPEARING FOR THE ASSESSEE SUBMITTED BEFORE US THAT THE DOCUM ENTS AS DIRECTED BY THE REVENUE WAS ALREADY BEEN SUBMITTED BEFORE THE LD. C IT(E) IN DUE TIME. SHE HAS DRAWN OUR ATTENTION TO PAGE 58 OF THE PAPER BOOK FILED BEFORE US EVIDENCING THAT THOSE DOCUMENTS HAVE ALREADY BEEN S UBMITTED BEFORE THE REVENUE ON 21.07.2019. HOWEVER, WHILE PASSING THE ORDER OF REJECTION THE LD. CIT(E) HAS NOT TAKEN INTO CONSIDERATION SUCH DO CUMENTS AS PROVIDED TO HIM BY THE APPELLANT IN SUPPORT OF THE APPLICATION FOR REGISTRATION OF THE APPELLANT TRUST UNDER SECTION 12AA OF THE ACT. SHE , THEREFORE, PRAYS FOR SETTING ASIDE THE ISSUE TO THE FILE OF THE CIT(E) F OR CONSIDERING THE MATTER AFRESH ON THE BASIS OF THE DOCUMENTS MADE AVAILABLE TO HIM AS ALSO FILED ITA NOS.1610&1611/AHD/2019 RAMKALI BUDDHILAL SAHU SHIKSHAN SANSTHAN VS. CIT(E) ASST.YEARS N.A. - 3 - BEFORE US. SUCH SUBMISSIONS MADE BY THE LD. AR HAS NOT BEEN CONTROVERTED BY THE LD. DR WITH ALL HIS FAIRNESS. 5. WE HAVE HEARD THE RESPECTIVE PARTIES, WE HAVE ALSO PERUSED THE RELEVANT MATERIALS AVAILABLE ON RECORD. IT APPEARS THAT THOUGH ALL THE DOCUMENTS AS DIRECT ED TO BE SUBMITTED BY THE APPELLANT WERE NOT SUBMITTED BEFORE THE REVE NUE BUT THE LD. CIT(E) HAS NOT EVEN TAKEN INTO CONSIDERATION THE DO CUMENTS ALREADY SUBMITTED BEFORE HIM WHILE CONSIDERING THE MATTER F OR REGISTRATION OF THE APPELLANT TRUST UNDER SECTION 12AA OF THE ACT. HEN CE, IN ORDER TO PREVENT THE MISCARRIAGE OF JUSTICE, IN OUR CONSIDER ED OPINION ANOTHER OPPORTUNITY BE GIVEN TO THE APPELLANT TO PRESENT IT S CASE BEFORE THE REVENUE WITH ALL THE EVIDENCES/DOCUMENTS. IN THAT VIEW OF THE MATTER WE QUASH THE ORDER IMPUGNED AND SET-ASIDE THE ISSUE TO THE FILE OF THE LD. CIT(E) FOR HIS CONSIDERATION AFRESH UPON TAKING INT O ACCOUNT THE EVIDENCES ON RECORD IN SUPPORT OF THE CASE OF THE A SSESSEE OR ANY OTHER EVIDENCE WHICH THE ASSESSEE MAY CHOOSE TO FILE AT T HE TIME OF HEARING OF THE MATTER. THE LD. CIT(E) IS FURTHER DIRECTED TO GIVE AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE FOR PROPER CONSIDERATIO N OF THE MATTER. HENCE, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOS ES. 6. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STA TISTICAL PURPOSES. ITA NOS.1610&1611/AHD/2019 RAMKALI BUDDHILAL SAHU SHIKSHAN SANSTHAN VS. CIT(E) ASST.YEARS N.A. - 4 - ITA NO. 1611/AHD/2019(A.Y. N.A.):- 7. THE ORDER REJECTING THE APPLICATION FOR APPROVAL UNDER SECTION 80G(5)(VI) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED AS TO THE ACT) FOR ASSESSMENT YEAR N.A. ISSUED UNDER THE SIG NATURE OF THE CIT(EXEMPTION) HAS BEEN CHALLENGED BEFORE US. IT APPEARS THAT THE ORDER IS CONSEQUENTIAL TO THE O UTCOME OF THE APPLICATION MADE UNDER SECTION 12AA OF THE ACT BEFO RE HIM WHICH HAS ALREADY BEEN DIRECTED TO BE CONSIDERED BY THE LD. C IT(E) AFRESH. HENCE, THE CIT (EXEMPTION) IS DIRECTED TO PASS ORDERS ACCORDIN GLY. 8. IN THE COMBINED RESULT, THE APPEALS OF THE ASSES SEE ARE ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER PRONOUNCED IN OPEN COURT ON 02/03/2021 SD/- SD/- (AMARJIT SINGH) (MS. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 02/03/2021 TANMAY, SR. PS TRUE COPY / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A)- 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, / (DY./ASSTT. 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