Ideal Education & Charitable Trust, Ahmedabad V. The Pr. CIT (OSD) (Exemption), Ahmedabad

ITA 2055/AHD/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8304 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: misc
• Appeal Filed On: 10-07-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR BANWARI LAL
• Keywords: Charitable institution; Corroborative evidences
• Section: 12AA

Judgement Text

ITA NO. 2055/AHD/2015 IDEAL EDUCATION & CHARITABLE TRUST VS. THE PR. CIT ASSESSMENT YEAR: BLOCK PERIOD PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND S S GODARA JM] ITA NO. 2055/AHD/2015 IDEAL EDUCATION & CHARITABLE TRUST, ......... ....APPELLANT SHRUSTI LEVIS CAMPUS, OPP. SHYAMVILLA TENEMENT, NIKOL GAM, AHMEDABAD-382350 [PAN : AAATI 9163 N] VS. PRINCIPAL COMMISSIONER OF INCOME-TAX .......................RESPONDENT (OSD) (EXEMPTION), AHMEDABAD APPEARANCES BY: NONE FOR THE APPELLANT DR BANWARILAL FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 23.10.2017 DATE OF PRONOUNCING THE ORDER : 23.10.2017 O R D E R PER PRAMOD KUMAR, AM: 1. BY WAY OF THIS APPEAL, THE ASSESSEE APPELLANT HA S CHALLENGED CORRECTNESS OF LEARNED CITS ORDER DATED 19.05.2015 REJECTING ASSE SSEES APPLICATION FOR REGISTRATION UNDER SECTION 12AA OF THE INCOME-TAX A CT, 1961, ON THE FOLLOWING GROUNDS:- 1. THAT THE LEARNED PRINCIPAL COMMISSIONER OF INC OME-TAX (OSD) (EXEMPTION), AHMEDABAD HAS ERRED IN LAW AND ON THE FACT IN REJECTING OUR APPLICATION FOR REGISTRATION OF TRUST U/S 12AA OF T HE I.T. ACT, 1961. 2. THAT THE LEARNED COMMISSIONER HAS NOT APPRECIATE D THE FACTS AND CIRCUMSTANCES OF THE CASE OF THE APPLICANT AND PASS ED AN EX-PARTE ORDER WITHOUT GIVING PROPER OPPORTUNITY IS BAD IN LAW AND REQUIRED TO BE RECONSIDERED. 3. THAT THE APPLICANT HAS PROVIDED ALL THE DOCUMENT S REQUIRES FOR REGISTRATION OF TRUST U/S 12AA OF THE I.T. ACT, 1961 AT THE SAME TIME OF APPLICATION ITSELF, BUT WITHOUT CONSIDERING THE SAME, LEARNED PRINCIPAL COM MISSIONER OF INCOME-TAX (OSD) (EXEMPTION) HAS REJECTED OUR APPLICATION WHIC H IS BAD IN LAW, ILLEGAL AND REQUIRED TO RECONSIDER. 4. YOUR APPLICANT CRAVES LEAVE TO ADD, ALTER, AMEND OR DELETE ANY OF THE GROUNDS TILL THE APPEAL IS FINALLY HEARD AND DECIDE D. ITA NO. 2055/AHD/2015 IDEAL EDUCATION & CHARITABLE TRUST VS. THE PR. CIT ASSESSMENT YEAR: BLOCK PERIOD PAGE 2 OF 3 2. ON A PERUSAL OF THE IMPUGNED ORDER, IT IS CLEAR THAT THE CIT HAS PASSED THE IMPUGNED ORDER EX-PARTE BY SUMMARILY DISMISSING THE APPLICATION ON THE GROU ND THAT CERTAIN DETAILS REQUISITIONED BY THE COMMISSIONER W ERE NOT FURNISHED. THIS IS EVIDENT FROM THE FOLLOWING EXTRACTS FROM THE IMPUGNED ORDER :- 3. IN RESPONSE TO THE AFORESAID LETTER, THE APPLIC ANT TRUST VIDE ITS LETTER DATED 01.01.2015 SOUGHT FOR AN ADJOURNMENT WHICH WAS RECE IVED IN THIS OFFICE ON 05.01.2015. ACCORDINGLY THE CASE WAS ADJOURNED. O N 07.04.2015, SHRI ANIL PATEL, CA OF THE APPLICANT TRUST ATTENDED THE OFFIC E AND THE CASE WAS DISCUSSED WITH HIM. FURTHER, THE FOLLOWING DETAILS WAS CALLED FOR FROM THE APPLICANT TRUST. 1. COMPLETE DETAILS OF THE STUDENTS OF THE SCHOOL & FEE STRUCTURE WITH SUPPORTING EVIDENCE. 2. NO. OF STUDENTS STUDYING WITH THEIR STANDARD OF FEES & WHETHER ANY STUDENTS ARE ADMITTED WITHOUT CHARGING ANY FEE, IF YES THEN PLEASE GIVE SUPPORTING EVIDENCES. THE CASE WAS ADJOURNED TO 22.04.2015. HOWEVER, ON GIVEN DATE, NEITHER APPLICANT ATTENDED THE OFFICE NOR FURNISHED ANY DET AILS/DOCUMENTS NOR SOUGHT ANY ADJOURNMENT. HOWEVER, ON GIVEN DATE, NEITHER A PPLICANT ATTENDED THE OFFICE NOR FURNISHED ANY DETAILS/DOCUMENTS NOR SOUG HT ANY ADJOURNMENT. 4. THEREFORE, IN THE ABSENCE OF COMPLETE DETAILS/DO CUMENTS, IT IS NOT POSSIBLE TO SATISFY ABOUT THE GENUINENESS OF THE ACTIVITIES OF THE ABOVE TRUST OR THE SAME BEING CARRIED OUT IN ACCORDANCE WITH THE OBJEC TS OF THE TRUST. 3. THERE IS NO DISCUSSION, HOWEVER, ABOUT THE DETAI LS ACTUALLY FURNISHED BY THE ASSESSEE AND AS TO HOW SUCH DETAILS WERE INADEQUATE OR UNACCEPTABLE. IN ANY CASE, THE ORDER WAS PASSED EX-PARTE AND SUMMARILY DISMISSING THE APPEAL, AND THE ASSESSEES CASE IS THAT SUFFICIENT OPPORTUNITY OF H EARING WAS NOT GIVEN. 4. IN VIEW OF THE ABOVE DISCUSSIONS AND BEARING IN MIND ENTIRETY OF THE CASE, WE ARE OF THE CONSIDERED VIEW THAT THE MATTER SHOULD B E RESTORED TO THE FILE OF THE CIT FOR PASSING A SPEAKING ORDER, IN ACCORDANCE WITH THE LA W, AFTER GIVING YET ANOTHER OPPORTUNITY OF HEARING TO THE ASSESSEE. ORDERED, A CCORDINGLY. 5. IN THE RESULT, APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT TODAY ON THE 23 RD OCTOBER, 2017. SD/- SD/- S S GODARA PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD, THE 23 RD DAY OF OCTOBER, 2017 **BT ITA NO. 2055/AHD/2015 IDEAL EDUCATION & CHARITABLE TRUST VS. THE PR. CIT ASSESSMENT YEAR: BLOCK PERIOD PAGE 3 OF 3 COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD 1. DATE OF DICTATION: .......TWO PAGES MANUSCRIPTS OF HONBLE AM ATTACHED...23.10.2017 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: ... 23.10.2017........ 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S.: .. 23.10.2017..... . 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: 23.10.2017... 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : .. 24.10.2017.... 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK : . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER: