Vallabh Youth Organization, Baroda V. The CIT III, Baroda

ITA 1670/AHD/2013

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 8933 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-03-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 22-03-2017
• Assessment Year: 2013-2014
• Appeal Filed On: 07-06-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R I PATEL
• Keywords: Competent authority
• Section: 80G

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ./ ITA NO.1670/AHD/2013 / ASSTT. YEAR: 2013-2014 VALLABH YOUTH ORGANIZATION SHRI GOVERDHANNATHJI HAVELI 1 ST FLOOR, OPP: TELEPHONE EXCHANGE, KARELIBAUG VADODARA 390 018. PAN : AABTV 5274 C VS. COMMISSIONER OF INCOME TAX-III BARODA. / (APPELLANT) / (RESPONDENT) ASSESSEE BY : SHRI SAKAR SHARMA, AR REVENUE BY : SHRI R.I. PATEL, CIT-DR ! / DATE OF HEARING : 22/03/2017 '#$ ! / DATE OF PRONOUNCEMENT: 22/03/2017 %& / O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL AGAINST O RDER OF THE LD.CIT-III, BARODA DATED 22.4.2013 VIDE WHICH THE L D.CIT HAS REFUSED GRANT OF REGISTRATION UNDER SECTION 80G(5) OF THE I NCOME TAX ACT, 1961. 2. WITH THE ASSISTANCE OF THE LD.REPRESENTATIVE, WE HAVE GONE THROUGH THE RECORD. IT EMERGES OUT FORM THE RECORD THAT THE ASSESSEE HAS APPLIED FOR APPROVAL UNDER SECTION 80G(5) OF TH E ACT VIDE ITA NO.1670/AHD/2013 2 APPLICATION DATED 7.11.2012. IN ORDER TO VERIFY TH E GENUINENESS OF THE TRUST AND ITS OBJECTS THE ASSESSEE WAS REQUESTED TO FURNISH CERTAIN DOCUMENTS/CLARIFICATION ON OR BEFORE 7.1.2013. IT APPEARS THAT THEREAFTER THE LD.COMMISSIONER HAS GRANTED TWO MORE OPPORTUNITIES TO THE ASSESSEE, BUT THE ASSESSEE FAILED TO SUBMIT REQ UISITE DETAILS TO THE LD.CIT(A). ACCORDINGLY, THE LD.CIT(A) HAS REJECTED THE APPLICATION OF THE ASSESSEE. SHRI SAKAR SHARMA, LD.COUNSEL FOR THE AS SESSEE, SEEKS ADJOURNMENT. HOWEVER, AFTER GOING THROUGH THE RECO RD WE DO NOT SEE ANY REASON TO ADJOURN THE HEARING, BECAUSE BEFORE U S NO MATERIAL IS AVAILABLE WHICH CAN HELP US TO ADJUDICATE THE ISSUE ON MERIT. WITHOUT ANY INQUIRY BEING CONDUCTED AT THE LEVEL OF THE COM MISSIONER, APPROVAL UNDER SECTION 80G COULD NOT BE GRANTED TO THE ASSES SEE AND THERE IS NO MATERIAL BEFORE THE TRIBUNAL TO APPRECIATE THE ACTI VITIES OF THE ASSESSEE. IN SUCH SITUATION, INSTEAD OF GRANTING ADJOURNMENT TO THE ASSESSEE, WE DEEM IT PROPER TO DISMISS THIS APPEAL WITH LIBERTY TO ASSESSEE TO FILE FRESH APPLICATION FOR GRANT OF APPROVAL UNDER SECTI ON 80G OF THE ACT BEFORE THE LD.COMPETENT AUTHORITY AND SUCH APPLICAT ION, IF FILED, WOULD BE PROCESSED IN ACCORDANCE WITH LAW WITHOUT GETTING INFLUENCED BY THE REJECTION OF THE APPLICATION DATED 22.4.2013. IN O THER WORDS, FRESH APPLICATION, IF ANY, FILED BY THE ASSESSEE WILL BE DEALT WITH IN ACCORDANCE WITH LAW. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IS DISMISSED. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE COURT ON 22 ND MARCH, 2017. SD/- SD/- (N.K. BILLAIYA) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD; DATED 22/03/2017