SECTOR FIFTEEN WALKERS FOUNDATION, MUMBAI V. DIT (E), MUMBAI

ITA 1865/MUM/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 100886 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-09-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2013-2014
• Appeal Filed On: 19-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJUNATHA SWAMY
• Assessee Lawyers: V D PARMAR
• Keywords: Opportunity of being heard
• Section: 12AA; 15

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH, MUMBAI BEFORE SHRI N.K . BILLAIYA, ACCOUNTANT MEMBER AND RAM L AL NEGI, JUDICIAL MEMBER / I .T.A. NO. 1865/MUM/2014 ( / ASSESSMENT YEAR : 2013 - 14 SECTOR FIFTEEN WALKERS FOUNDATION, A - 601 BELLE VISTA CO - OPERATIVE HSG. SOCIETY, SECTOR 15 CBD BELAPUR, NAVI MUMBAI - 400 614 / VS. THE DIRECTOR OF INCOME - TAX (EXEMPTION), MUMBAI ./ ./ PAN/GIR NO. : AAMTS 4435 ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY: SHRI V.D. PARMAR / RESPONDENT BY: SHRI MANJUNATHA SWAMY / DATE OF HEARING : 0 8 .0 9 .2015 / DATE OF PRONOUNCEMENT : 0 8 .0 9 .2015 / O R D E R PER N.K. BILLAIYA, AM: THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST THE ORDER OF THE DIT(EXEMPTION) , MUMBAI D ATED 1 6 .1.201 4 PERTAINING TO ASSESSMENT YEAR 20 13 - 14 . ITA. NO. 1865/M/2014 2 2. THE GRIEVANCE OF THE ASSESSEE IS THAT THE DIT (EXEMPTION) ERRED IN LAW AS WELL AS ON FACTS IN REJECTING THE APPLICATION FOR GRANT OF REGISTRATION U/S. 12AA OF THE ACT. 3. AFTER HEARING THE RIVAL CONTENTIONS AN D GOING THROUGH THE ORDER OF THE DIT (EXEMPTION), THE MAIN REASON FOR REJECTING THE APPLICATION IS GIVEN AT PARA - 4 OF THE ORDER OF THE DIT (EXEMPTION) WHICH READ AS UNDER: IT IS A MATTER OF RECORD THAT THE APPLICANT TRUST HAS NOT SUBMITTED THE DETAILS/DO CUMENTS CALLED FOR. THUS, IT IS NOT POSSIBLE TO ASCERTAIN THE NATURE OF OBJECTS FOR WHICH THE TRUST HAS BEEN CREATED AND WHETHER THE SAME ARE CHARITABLE U/S. 2(15) OR NOT. THE APPLICANT TRUST HAS NOT FURNISHED ANY DETAILS OF ACTIVITIES ACTUALLY CARRIED O UT BY IT ALONG WITH SUPPORTING DOCUMENTARY EVIDENCE. THUS, THERE IS NO MATERIAL ON RECORD TO ENABLE ME TO SATISFY MYSELF ABOUT THE OBJECTS OF THE TRUST AND THE GENUINENESS OF ITS ACTIVITIES WHICH ARE CONDITIONS PRECEDENT FOR GRANT OF REGISTRATION. AS THE APPLICANT TRUST HAS FAILED TO FULFILL THE MANDATORY PROCEDURAL REQUIREMENTS PRESCRIBED U/S. 12AA READ WITH RULE 17A, ITS APPLICATION FOR GRANT OF REGISTRATION IS REJECTED. 4. BEFORE US, THE LD. COUNSEL FOR THE ASSESSEE DREW OUR ATTENTION TO THE DOCUMENT S FILED BEFORE THE DIT (EXEMPTION). AS PER THE COVERING LETTER ON 24.12.2013, IT APPEARS THAT THESE DOCUMENTS WERE FILED IN TAPAL AND HAVE BEEN OVERLOOKED BY THE DIT (EXEMPTION). THEREFORE, IN THE INTEREST OF JUSTICE, WE RESTORE THIS ISSUE TO THE FILE OF THE DIT (EXEMPTION). THE ASSESSEE IS DIRECTED TO FILE THE RELEVANT DOCUMENTS ONCE AGAIN BEFORE THE DIT (EXEMPTION) AND THE DIT (EXEMPTION) IS EXPECTED TO DECIDE THE ISSUE AFRESH AFTER CAREFULLY PERUSING THE DOCUMENTS AND GIVING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ITA. NO. 1865/M/2014 3 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON 8 TH SEPTEMBER , 2015 SD/ - SD/ - ( RAM L AL NEGI ) (N.K. BILLAIYA) /JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI ; DATED : 8 TH SEPTEMBER , 2015 . . ./ RJ , SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE . / BY ORDER, //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI