Surat Children Welfare Organization, Surat V. The Pr. CIT (E), Ahmedabad

ITA 1950/AHD/2015

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 0010 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 17-10-2016
• Assessment Year: misc
• Appeal Filed On: 02-07-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAGDISH
• Section: 80G; 12AA; 12; 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH AHMEDABAD BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI S. S. GODARA, JUDICIAL MEMBER. ITA NO.1950/AHD/2015 (ASSESSMENT YEAR : NA) SURAT CHILDREN WELFARE ORGANIZATION, AT SY. NO.144/1 PAIKY, PLOT NO. 12/A/2, FLAT NO.306, NR. KRISHI UNIVERSITY, SURAT 395007 APPELLANT VS. PR. CIT(E), ROOM NO.111-112, ANNEXY, AAYKAR BHAVAN, ASHRAM ROAD, AHMEDABAD 380009 RESPONDENT PAN: AATCS3084N / BY ASSESSEE : NONE / BY REVENUE : SHRI JAGDISH, CIT. D.R. /DATE OF HEARING : 17.10.2016 /DATE OF PRONOUNCEMENT : 29.11.2016 ORDER PER S. S. GODARA, JUDICIAL MEMBER THIS ASSESSEES APPEAL ARISES AGAINST THE PR.CIT(OS D) (EXEMPTIONS), AHMEDABADS ORDER DATED 29.04.2015 DENYING IT SECTI ON 80G(5) REGISTRATION BY AN EX PARTE ORDER READING AS UNDER: ITA NO.1950/AHD/2015 (SURAT CHILDREN WELFARE ORGANI ZATION VS. PR.CIT(E)) - 2 - 2. A LETTER DATED 05.12.2014 WAS ISSUED TO THE APPLICANT TO FURNISH DETAILED NOTE ON THE ACTIVITIES ACTUALLY CARRIED OUT BY THE TRUST AS WELL AS THE FOLLOWING DOCUMENTS / DETAILS: 1. COPY OF PAN CARD OF TRUSTEES WITH DETAILS OF CIR CLE/WARD WHERE THEY ARE FILING RETURN OF INCOME. 2. COPY OF BANK ACCOUNT SINCE INCEPTION OF TRUST OR LAST THREE YEARS. 3. CERTIFIED COPY OF TRUST DEED /M.O.A., IF IT IS N OT IN ENGLISH THEN CERTIFIED ENGLISH TRANSLATION ALSO. 4. COPY OF ORDER U/S. 12AA OR COPY OF NOTIFICATION U/S. 10(23C) OR U/S. 35 OF THE I.T. ACT 5. NOTES AND EVIDENCE ON GENUINENESS OF THE ACTIVIT IES OF THE TRUST SINCE INCEPTION OF THE TRUST. 6. WHETHER THE INCOME OF THE TRUST IS EXEMPT U/S. 1 1 & 12 OR 10(23C) OR 35 OF THE ACT. 7. WHETHER THE TRUST IS EXPRESSED FOR THE BENEFIT O F ANY PARTICULAR RELIGION, COMMUNITY OR OTHERS? 8. WHETHER ANY BUSINESS IS CARRIED ON BY TRUST FOR WHICH SEPARATE BOOKS OF ACCOUNTS ARE MAINTAINED? 9. WHETHER ANY OBJECT OF THE CLAUSE OF DEED IS SUCH THAT IT IS AGAINST SOCIAL CAUSE. 10. WHETHER THE EXPENDITURE ON RELIGIOUS PURPOSE IS WITH A 5% OR NOT? GIVE FIGURES AND CALCULATION. 11. COPY OF CERTIFICATE OF UNDERTAKING? 12. COPY OF CERTIFICATE U/S. 13(1) (C) OF THE I.T. ACT? 13. DECLARATION U/S. 11(5) OF THE I.T. ACT? 14. DETAILS OF DONATIONS RECEIVED OR PAID AND CONFI RMATION/PAN OF THE DONORS. 15. FURTHER, IT IS SEEN THAT AS PER TRUST DEED THE DISSOLUTION CLAUSE IS NOT PROPER/ NOT THERE. THE ABOVE MENTIONED INQUIRY ABOUT THE ACTUAL ACTIVI TIES OF THE TRUST IS NECESSARY IN VIEW OF THE REQUIREMENT FOR APPROVAL OF AN INSTITUT ION OR FUND U/S 80G STIPULATE IN /RULE 11AA(3) (3) THE COMMISSIONER MAY CALL FOR SUCH DOCUMENTS OR INFORMATION FROM THE INSTITUTION OR FUND OR CAUSE SUCH INQUIRIES TO BE M ADE AS HE MAY DEEM NECESSARY IN ORDER TO SATISFY HIMSELF ABOUT THE GENUINENESS OF A CTIVITIES OF SUCH INSTITUTION OR FUND. 3. HOWEVER, ON GIVEN DATE, NEITHER APPLICANT ATTEND ED THE OFFICE NOR FURNISHED ANY DETAILS/ DOCUMENTS NOR SOUGHT ANY ADJOURNMENT. 4. THEREFORE, WITH A VIEW TO GIVE ONE MORE OPPORTUN ITY OF BEING HEARD TO THE APPLICANT, ANOTHER LETTER MARKED 'FINAL OPPORTUNITY ' WAS ISSUED TO THE APPLICANT ON 13.04.2015 REQUIRING THE DETAILS/ DOCUMENTS AS MENT IONED THEREIN ON OR BEFORE 24.04.2015. IT WAS STATED WITHOUT ANY AMBIGUITY IN THE SAID LETTER THAT FAILURE TO COMPLY WITH THE SAID LETTER WILL ENTAIL REJECTION O F ITS APPLICATION UNDER REFERENCE. THIS LETTER ALSO FAILED TO EVOKE ANY RESPONSE FROM THE APPLICANT. THEREFORE, IN THE ABSENCE OF COMPLETE DETAILS/DOCUMENTS, IT IS NOT PO SSIBLE TO SATISFY ABOUT THE GENUINENESS OF THE ACTIVITIES OF THE ABOVE TRUST OR THE SAME BEING CARRIED OUT IN ACCORDANCE WITH THE OBJECTS OF THE TRUST. ITA NO.1950/AHD/2015 (SURAT CHILDREN WELFARE ORGANI ZATION VS. PR.CIT(E)) - 3 - 2. CASE CALLED TWICE. NONE APPEARS AT ASSESSEES B EHEST. IT IS ACCORDINGLY PROCEEDED EX PARTE. THE ASSESSEES PLEADINGS INDIC ATE THAT ITS ONLY CASE IS THAT IT NEVER RECEIVED CITS HEARING NOTICES SO AS TO PRODUCE ALL RELEVANT DETAILS SOUGHT FOR. EVEN THE ORDER UNDER CHALLENGE NOWHERE CLARIFIES THAT THE ASSESSEE HAD BEEN SERVED WITH THE NOTICES. BE THAT AS IT MAY, ABOVE CIRCUMSTANCES INDICATE THAT THE ASSESSEE HAS NOT BE EN ABLE TO PRODUCE ALL DETAILS AS EXTRACTED HEREINABOVE SO AS TO BUTTRESS ITS CASE SEEKING SECTION 80G(5) REGISTRATION IN QUESTION. WE ACCORDINGLY DE EM IT APPROPRIATE IN LARGER INTEREST OF JUSTICE THAT THE LD. CIT SHALL RE-ADJUD ICATE THE ISSUE ON MERITS AFTER AFFORDING THREE EFFECTIVE OPPORTUNITIES OF HEARING TO THE ASSESSEE. 3. THIS ASSESSEES APPEAL SUCCEEDS FOR STATISTICAL PURPOSES. [PRONOUNCED IN THE OPEN COURT ON THIS THE 29 TH DAY OF NOVEMBER, 2016.] SD/- SD/- (N. K. BILLAIYA) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 29/11/2016 TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- / REVENUE 2 / ASSESSEE ! / CONCERNED CIT 4 !- / CIT (A) ( )* + ,--. . /0 / DR, ITAT, AHMEDABAD 1 + 23 4 5 / GUARD FILE. BY ORDER / . // . /0