SHREE AMBAJI MATAJI TRUST (JUMA SAVAR), MUMBAI V. ITO (HQ) (E), MUMBAI

ITA 1659/MUM/2013

• Counselvise Citation: 165919914 RSA 2013
• Duration Of Justice: 1 year(s) 9 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 17-12-2014
• Assessment Year: 2013-2014
• Appeal Filed On: 01-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJUNATH SWAMY
• Keywords: Charitable institution; Opportunity of being heard; Principle of natural justice
• Section: 12A

Judgement Text

, , ,, , , ,, , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES E MUMBAI , . . , BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI R.C.SHARMA, ACCOUNTANT MEMBER . / ITA NO.1659/MUM/2013 ! ! ! ! ' ' ' ' / ASSESSMENT YEAR: 2013-14 SHREE AMBAJI MATAJI TRUST (JUNA SAVAR), B-704, ARIHAND, GOVIND NAGAR-SODAWALA LANE, BORIVALI, (WEST), MUMBAI-400092 VS. ITO(HQ)(E), O/O DIT (EXEMPTION), PIRAMAL CHAMBERS, MUMBAI-400012 ( !#$ / ASSESSEE) ( % / REVENUE) P.A. NUMBER : AAITS5741C !#$ & ' / ASSESSEE BY: SHRI VIJAY MEHTA % & ' / REVENUE BY SHRI MANJUNATH SWAMY ! & $( / DATE OF HEARING : 17/12/2014 )*' & $( / DATE OF PRONOUNCEMENT : 18/12/2014 O R D E R PER JOGINDER SINGH, JM: THE ASSESSEE IS AGGRIEVED BY THE IMPUGNED ORDER DAT ED 18/01/2013 OF THE LD. DIRECTOR OF INCOME TAX (EXEMP TION), MUMBAI. THE ONLY GROUND RAISED BY THE ASSESSEE PER TAINS TO REJECTING THE APPLICATION OF THE ASSESSEE FOR GRANT OF REGISTRATION 2 SHREE AMBAJI MATAJI TRUST (JUNA SAVAR), . U/S 12A/12AA OF THE INCOME TAX ACT WITHOUT PROVIDIN G PROPER OPPORTUNITY OF HEARING, VIOLATING THE PRINCIPLE OF NATURAL JUSTICE. 2. DURING HEARING OF THIS APPEAL, THE CRUX OF ARGUM ENT, ADVANCED BY SHRI VIJAY MEHTA, LD. COUNSEL FOR THE A SSESSEE IS THAT NOTICE DATED 16/10/2012 WAS ISSUED BY THE OFFICE OF THE LD. DIT(E) FIXING THE DATE OF HEARING FOR 02/11/2012 (PAGE -1 OF THE PAPER BOOK) TO WHICH ASSESSEE SOUGHT ADJOURNMENT VIDE APP LICATION DATED 31/10/2012 (PAGE 2 OF THE PAPER BOOK). SECOND NOTICE DATED 21/12/2012, FIXING THE DATE OF HEARING ON 04/01/201 3, WAS ISSUED TO THE ASSESSEE (PAGE-3 OF THE PAPER BOOK). THE ASSESSEE COULD NOT APPEAR ON THAT DATE EXPLAINING THE REASON FOR NONE ATTENDANCE, SUPPORTED BY AN AFFIDAVIT AND A MEDICAL CERTIFICATE (PAGE 4 TO 7 OF THE PAPER BOOK). OUR ATTENTION WAS ALSO INVITED TO THE AFFIDAVIT OF THE CHARTERED ACCOUNTANT, SHRI J.J . HAPANI, (PAGES 8 TO 9 OF THE PAPER BOOK). IN VIEW OF THESE FACTS, IT WAS EXPLAINED THAT THE ASSESSEE WAS NOT PROVIDED PROPER OPPORTUNI TY OF BEING HEARD. 2.1. ON THE OTHER HAND, SHRI MANJUNATH SWAMY, LD. C IT-DR, DEFENDED THE CONCLUSION ARRIVED AT IN THE IMPUGNED ORDER BY SUBMITTING THAT THE ASSESSEE DELIBERATELY DID NOT A PPEAR BEFORE THE LD. DIT(E), IN SPITE OF PROVIDING OPPORTUNITY TO TH E ASSESSEE. REJECTION OF APPLICATION, UNDER THE FACTS NARRATE H EREINABOVE, WAS DEFENDED. 2.2. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND P ERUSED THE MATERIAL AVAILABLE ON RECORD. KEEPING IN VIEW, THE TOTALITY OF FACTS, 3 SHREE AMBAJI MATAJI TRUST (JUNA SAVAR), . WHICH ARE SUPPORTED BY MEDICAL CERTIFICATE AND AFFI DAVITS, WE ARE OF THE VIEW THAT NO PERSON SHOULD BE CONDEMNED UNHEARD . EVEN OTHERWISE, THE LD. DIT(E) HAS NOT GONE INTO THE MER ITS OF THE APPLICATION RATHER IN THE ABSENCE OF REQUISITE DETA ILS HE COULD NOT FORM ANY OPINION ABOUT THE MERITS OF THE APPLICATIO N SEEKING REGISTRATION AS IS EVIDENT FROM PARA 2 (PAGE-1) OF THE IMPUGNED ORDER ITSELF. AS PER THE PROVISIONS OF SECTION 12A A(1)(B) OF THE ACT, THE AUTHORITY CONCERNED IS EXPECTED TO OBJECTIVELY SATISFY HIMSELF ABOUT THE OBJECTS OF THE TRUST/INSTITUTION AND THE GENUINENESS OF ITS ACTIVITIES. THE LD. DIT(E) WHILE REJECTING THE APPLICATION OF THE ASSESSEE HAS NOWHERE MENTIONED THAT HE WAS NOT SATI SFIED WITH THE OBJECTS OF THE TRUST OR GENUINENESS OF ITS ACTI VITIES IN THE ABSENCE OF NECESSARY DETAILS. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE LD. DIT(E) ON A MUTUALLY AGREED DATE AND FURTHER DIRECTED TO F URNISH THE NECESSARY DETAILS AS REQUIRED BY THE CONCERNED AUTH ORITY, THEREFORE, WITHOUT GOING INTO MERITS OF THE CASE, W E REMAND THIS FILE TO THE FILE OF THE LD. DIT(E) TO DECIDE THE AP PLICATION OF THE ASSESSEE ON MERIT AFRESH. NEEDLESS TO MENTION HERE THAT DUE OPPORTUNITY OF BEING HEARD, WITH FURTHER LIBERTY TO FURNISH EVIDENCE, IF ANY, TO SUBSTANTIATE ITS CLAIM BE PROV IDED TO THE ASSESSEE. THE LD. DIT(E), WHILE DECIDING THE APPLI CATION MAY CONSIDER THE FOLLOWING JUDICIAL PRONOUNCEMENTS: I. S.H.GOWDA CHARITABLE TRUST VS DIT(E) (2006) 156 TAXMAN 466 (KAR.), II. CIT VS RED ROSE SCHOOL (2007) 163 TAXMAN 19 (ALL.), 4 SHREE AMBAJI MATAJI TRUST (JUNA SAVAR), . III. CIT VS SPRING DEL EDUCATION SOCIETY (16 TAXMAN. COM 285/(2012) 204 TAXMAN.11, IV. FIFTH GENERATION EDUCATION SOCIETY VS CIT (185 ITR 635) (ALL.) DIT VS FOUNDATION OF OPTHALAMIC OPTOMETRY RESEARCH EDUCATION CENTRE 254 CTR 133 (DEL.) FINALLY, APPEAL OF THE ASSESSEE IS ALLOWED FOR STAT ISTICAL PURPOSES. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LD. REPRESENTATIVES FROM BOTH SIDES AT THE CONCLUSION OF THE HEARING ON 17/12/2014. SD/- SD/- (R.C.SHARMA) (JO GINDER SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED - 18/12/2014 F{X~{T? P.S/. ! . . & && & +$, +$, +$, +$, -,'$ -,'$ -,'$ -,'$ / COPY OF THE ORDER FORWARDED TO : 1. ./ / THE APPELLANT 2. +0./ / THE RESPONDENT. 3. 1 ( ) / THE CIT(A)- 4. 1 / CIT 5. ,23 +$! , , / DR, ITAT, MUMBAI 6. 34 5 / GUARD FILE. ! ! ! ! / BY ORDER, 0,$ +$ //TRUE COPY// 6 66 6 / 7 7 7 7 % % % % (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI