Shri Samast Sorthiya Darji Harihar Trust, Ahmedabad V. The CIT (Exemption), Ahmedabad

ITA 2068/AHD/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8469 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 8 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: misc
• Appeal Filed On: 09-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SURENDRA KR
• Assessee Lawyers: BHAVESH SHAH
• Section: 12AA; 12

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH BEFORE: SHR I S. S. GODARA , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI SAMASTA SORTHIYA DARJI HARIHAR TRUST , D - 44, LALITA SOCIETY, OPP. VINITA NAGAR, ISANPUR, AHMEDABAD PAN: AAJTS6580Q (APPELLANT) VS THE CIT(E), AHMEDABAD (RESPONDENT) REVENUE BY : S H RI SURENDRA KR ., CIT - D . R. ASSESSEE BY: S H RI BHAVESH SHAH DATE OF HEARING : 14 - 03 - 2 018 DATE OF PRONOUNCEMENT : 11 - 04 - 2 018 / ORDER P ER : AMARJIT SINGH, ACCOUNT ANT MEMBER : - THIS ASSESSEE S APPEAL , AR ISES FROM ORDER OF THE CIT(E) , AHM EDABAD DATED 25 - 05 - 2016 , IN PROCEEDINGS UNDER SECTION 12 AA OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . 2 . GROUND NO. 1 & 2 ARE INTER - CONNECTED TO SAME ISSUE, THEREFORE, FOR THE SAKE OF CONVENIENCE, BOTH ARE ADJUDICATED TOGETHER. I T A NO . 2068 / A HD/2 0 1 6 A SSESSME NT YEAR : NP I.T.A NO. 2068 /AHD/20 16 A.Y. N.P. PAGE NO SHRI SAMASTA SORTHIYA DARJI HARIHAR TRUST VS. CIT 2 3. BRIEF FACTS OF THE CASE IS THAT ASSESSEE HAS APPLIED FOR REGISTRATION OF THE TRUST U/S. 12AA OF THE ACT ON 6 TH NOV, 2015 IN FORM NO. 10A UNDER RULE 11AA OF THE ACT ALONG WITH REGISTRATION CERTIFIC ATE OF CHARIT Y COMMISSIONER BEFORE THE CIT(E ), AHMEDABAD. THE LD. CIT(E) VID E ORDER DATED 18 TH DEC, 2015 HAS ASKED THE ASSESSEE TO FURNISH THE DETAILED NOTE ON THE ACTIVITY ACTUALLY CARRIED OUT BY THE TRUST AS WELL AS THE DOCUMENTS MENTIONE D IN HIS ORDER U/S. 12AA OF THE AC T. THE ASSESSEE HAS NO T MADE COMPLIANCE. THE LD. CIT(E) HAS REJECTED THE APPLICATION OF THE ASSESSEE ON THE GROUND THAT ASSESSEE HAS NEITHER CARRIED OUT ANY CHARITABLE/RELIGIOUS ACTIVITIES NOR ESTABLISHED CORPUS TO UNDERTAKE THE CHARI TABLE ACTIVITIES. D URING THE COURSE OF APPELLATE PROCEEDINGS BEFORE US, THE LD. COUNSEL HAS CONTENDED THAT ON THE DATE OF HEARING FIXED BY THE LD. CIT(E) NECESSARY DETAIL AND DOCUMENTARY EVIDENCES COULD NOT BE FURNISH E D BECAUSE THE AUTHOR IZED REPRESENTATIVE COULD NOT ATTEND THE HEARING. ON THE OTHER HAND, LD. DEPARTMENTAL REPRESENTATIVE HAS SUPPORTED THE ORDER OF THE CIT(E). 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD CAREFULLY. AFTER CONSIDERING THE SUBMI SSION OF THE LD. COUNSEL THAT AUTHORIZED REPRESENTATIVE COULD NOT ATTEND THE HEARING BECAUSE OF GENUINE DIFFICULTY , WE CONSIDER IT APPROPRIATE IN THE INTEREST OF JUSTICE TO RESTORE THIS CASE TO THE FILE OF LD. CIT(E) TO PROVIDE ONE MORE OPPORTUNITY TO THE ASSESSEE TO DECIDE THE CASE ON MERIT. THE ASSESSEE IS DIRECTED TO MAKE COMPLIANCE BEFORE THE LD. CIT(E) WITHOUT ANY F AILURE. THEREFORE, THE APPEAL OF THE ASSESSE IS ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, THE APPEAL OF THE ASSESSE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PR ONOUNCED IN THE OPEN C OURT ON 11 - 04 - 201 8 SD/ - SD/ - ( S.S. GODARA ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 11 /04 /2018 I.T.A NO. 2068 /AHD/20 16 A.Y. N.P. PAGE NO SHRI SAMASTA SORTHIYA DARJI HARIHAR TRUST VS. CIT 3 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,