Shree Shaktidham Charitable Trust, Baroda V. The CIT (Exemption), Ahmedabad

ITA 1648/AHD/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8536 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 9 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-08-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 04-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PARIMAL SINGH PARMAR
• Keywords: Charitable institution; Non passing of speaking order
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER) [THROUGH VIRTUAL COURT] ITA. NO: 1648/AHD/2019 (ASSESSMENT YEARS: N.A.) SHREE SHAKTIDHAM CHARITABLE TRUST BAUG FALIYA, BHANIYARA, TALUKA- WAGHODIA DIST. VADODARA- 391510 PAN NO. AAMTS6855M COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI PARIMAL SINGH PARMAR & SHRI TUSHAR HEMANI, A.R. RESPONDENT BY : SHRI VINOD TANWANI, CIT/D.R. ( )/ ORDER DATE OF HEARING : 05-08-2021 DATE OF PRONOUNCEMENT : 12-08-2021 PER MAHAVIR PRASAD, J.M. 1. THIS APPEAL HAS BEEN FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. CIT(E) U/S. 80G(5)(VI) OF THE INCOME TAX ACT ORDER DATED 29/08/2019. ITA NO. 1648/AHD/2019 . A.Y. N.A. 2 2. ASSESSEE IS A CHARITABLE TRUST AND PERFORMING RELIGIOUS NATURE OF DUTIES TOWARDS SOCIETIES AT LARGE AND DULY REGISTERED UNDER SECTION 12AA OF THE INCOME TAX ACT. 3. LD. CIT(E) ISSUED A LETTER ON 11/07/2019 ASKING ASSESSEE TO FURNISH DETAILED NOTE ON THE ACTIVITIES ACTUALLY CARRIED OUT BY THE TRUST AS WELL AS CERTAIN DETAILS/DOCUMENTS. AND IN RESPONSE TO THAT, ASSESSEE SUBMITTED AS ALL RELEVANT DETAILS ARE REQUIRED FOR REGISTRATION OF TRUST UNDER SECTION 80G(5)(VI). 4. THEREAFTER LD. CIT(E) AGAIN SENT A NOTICE TO THE APPLICANT ON 07/08/2019 TO FURNISH DETAILED NOTE AND DOCUMENTS ETC. BUT ASSESSEE DID NOT RESPOND TO THAT NOTICE. 5. AT THE OUTSET, LD. A.R. SHRI TUSHAR HEMANI, SENIOR ADVOCATE ARGUED THAT ALL THE RELEVANT DETAILS HAVE ALREADY BEEN FILED PURSUANT TO THE NOTICE OF LD. CIT(E) BUT LD. CIT(E) DID NOT CONSIDER ALL THOSE DETAILS AND IN MECHANICAL MANNERS HE SENT AGAIN NOTICE ON 07/08/2019 AND REFUSED TO GRANT REGISTRATION. 6. WE HAVE HEARD BOTH THE PARTIES AND GONE THROUGH THE IMPUGNED ORDER. LD. CIT(E) HAS PASSED NON SPEAKING ORDER. NONE CONSIDERATION OF DETAILS FURNISHED BY THE APPLICANT IS AMOUNT TO MISCARRIAGE OF JUSTICE. LD. CIT(E) OUGHT TO HAVE CONSIDERED ALL DOCUMENTS DETAILS FURNISHED BY THE APPLICANT. 7. THUS, IN VIEW OF THE ABOVE, LD. CIT(E) DIRECTED TO CONSIDER ALL DETAILS SUBMITTED BY THE APPLICANT AND WILL DECIDE APPLICATION UNDER SECTION 80G(5)(VI) OF INCOME TAX ACT WITHIN 90 DAYS FROM THE DATE OF RECEIPT OF THIS ORDER. ITA NO. 1648/AHD/2019 . A.Y. N.A. 3 8. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 12 - 08- 2021 SD/- SD/- (AMARJIT SINGH) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDICIAL MEMBER AHMEDABAD: DATED 12/08/2021 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,AHMEDABAD