Vividlaxi Education Foundation, Banaskantha V. The CIT(Exemption), Ahmedabad

ITA 1761/AHD/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 2577 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 2 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-10-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 07-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 12AA

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, B BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ./ ITA NO. 1761/AHD/2018 / ASSTT. YEAR: N.A VIVIDHLAXI EDUCATION FOUNDATION, UMIYA NAGAR PART-1, OLD LAKMIPURA, PALANPUR, DIST. BANASKANTHA. PAN: AABTV8349Q VS. C.I.T(EXEMPTION), AHMEDABAD. (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI PARIN SHAH, A.R REVENUE BY : SHRI VINOD TANWANI, CIT.D.R /DATE OF HEARING : 04/10/2021 /DATE OF PRONOUNCEMENT: 13/10/2021 /O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSESSEE AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD, DATED 16/04/2018 ARISING IN THE MATTER OF ASSESSMENT ORDER PASSED UNDER S. 12AA OF THE INCOME TAX ACT, 1961 (HERE-IN-AFTER REFERRED TO AS 'THE ACT'). ITA NO.1761/AHD/2018 A.Y. N.A 2 2. THE ONLY ISSUE RAISED BY THE ASSESSEE IS THAT THE LD. CIT (EXEMPTION) ERRED IN REJECTING THE APPLICATION FILED BY IT FOR THE REGISTRATION U/S 12AA OF THE ACT. 3. AT THE OUTSET THE LD. AR BEFORE US SUBMITTED THAT THE LD. CIT(EXEMPTION) HAS REJECTED THE APPLICATION FILED BY THE ASSESSEE FOR THE REGISTRATION U/S 12AA OF THE ACT VIDE ORDER DATED 16/04/2018 BY OBSERVING THAT THE ASSESSEE FAILED TO FILE THE REQUISITE DETAILS AS REQUIRED BY HIM VIDE LETTER DATED 05/12/2017 IN SUPPORT OF IT APPLICATION. AS PER THE LD. AR ALL THE NECESSARY DETAILS WERE DULY SUBMITTED BEFORE THE LD. CIT(EXEMPTION) AS REQUIRED BY HIM. 3.1 FOR THIS PURPOSE THE LD. AR DREW OUR ATTENTION ON THE PAPER BOOK RUNNING FROM PAGES 1 TO 56 TO DEMONSTRATE THAT ALL THE NECESSARY DOCUMENTS WERE FILED. THUS IT WAS SUBMITTED BY THE LD. AR THAT THE ORDER FOR REJECTING THE APPLICATION HAS BEEN PASSED BY THE LD. CIT(EXEMPTION) WITHOUT CONSIDERING THE RELEVANT MATERIALS AVAILABLE ON RECORD. ACCORDINGLY HE REQUESTED TO RESTORE THE ISSUE TO THE FILE OF THE LD. CIT(EXEMPTION) FOR FRESH ADJUDICATION AS PER LAW. 4. ON THE OTHER HAND LD. DR IN THE ABSENCE OF DOCUMENTARY EVIDENCE COULD NOT CONTROVERT THE ARGUMENT ADVANCED BY THE LD. AR FOR THE ASSESSEE. HOWEVER, THE LD. DR VEHEMENTLY SUPPORTED THE ORDER OF THE AUTHORITIES BELOW. 5. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. FROM THE PRECEDING DISCUSSION WE FIND THAT THE REGISTRATION APPLICATION FILED BY THE ASSESSEE U/S 12AA OF THE ACT, HAS BEEN REJECTED WITHOUT CONSIDERING THE MATERIALS AVAILABLE ON RECORD. ACCORDINGLY, IN THE INTEREST OF JUSTICE AND FAIR PLAY WE RESTORE THE ISSUE TO THE FILE OF THE LD. CIT(EXEMPTION) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. ITA NO.1761/AHD/2018 A.Y. N.A 3 5.1 THE LD. AR IS ALSO DIRECTED NOT TO SEEK ANY ADJOURNMENT ON THE DATE OF HEARING TO BE FIXED BY THE LD. CIT(EXEMPTION) WITHOUT JUST CAUSE. SUBSEQUENTLY, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR THE STATISTICAL PURPOSE. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE COURT ON 13/10/2021 AT AHMEDABAD. SD/- SD/- (RAJPAL YADAV) (WASEEM AHMED) VICE PRESIDENT ACCOUNTANT MEMBER (TRUE COPY) AHMEDABAD; DATED 13/10/2021 MANISH