Dawoodi Bohra Jamat, RAJKOT-GUJARAT V. The Commissioner of Income Tax-II, RAJKOT-GUJARAT

ITA 207/RJT/2014

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 0498 (ITAT-RAJKOT)
• Duration Of Justice: 1 year(s) 6 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-10-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 06-10-2015
• Assessment Year: misc
• Appeal Filed On: 19-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIMAL MEHTA
• Assessee Lawyers: D M THAKKAR
• Keywords: Charitable institution
• Section: 12A

Judgement Text

ITA N O. 20 7 /RJT/201 4 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CORAM: PRAMOD KUMAR AM AND RAJPAL YADAV JM] ITA NO. 207 / RJT / 2014 DAWOODI BOHRA JAMAT DHORAJI ....... .. . ..... APPELLANT C/O. M.M. THAKKAR & CO., 1, GALAXY COMM. CENTRE, JAWAHAR ROAD, RAJ KOT. [PAN A A ATB 3783 F ] VS. COMMISSIONER OF INCOME TAX - II ....... ..................RESPONDENT RAJKOT . APPEARANCES BY: D.M. THAKKAR FOR THE A PPELLANT VIMAL MEHTA FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : OCTOBER 6 TH , 201 5 DATE OF PRO NOUNCING THE ORDER : OCTOBER 7 TH , 2015 O R D E R PER PRAMOD KUMAR AM: 1. BY WAY OF THIS APPEAL, THE ASSESSEE IS AGGRIE VED OF THE REGISTRATION UNDER SECTION 12A OF THE INCOME TAX ACT, 1961 ( THE ACT HEREINAFTER) BEING DECLINED TO THE ASSESSEE. 2. TO AD JUDICATE ON THIS APPEAL, ONLY A FEW MATERIAL FACTS NEED TO BE TAKEN NOTE OF. THE ASSESSEE IS A CHARITABLE TRUST. IT APPEARS THAT THE TRUST WAS DULY GRANTED REGISTRATION UNDER SECTION 12A OF THE ACT VIDE ORDER DATED 28 TH JUNE , 1993. HOWEVER, SUBSEQUENTLY THERE WAS A CHANGE IN THE NAME OF THE ASSESSEE TRUST , IN AS MUCH AS , AGAINST THE EARLIER NAME OF BADRI MASJID DHORAJI , THE ASSESSEE TRUST IS NOW KNOWN AS DAWOODI BOHRA JAMAT D HORAJI . T HIS CHANGE OF NAME WAS DULY TAKEN INTO RECORD UNDER PUBLIC TRUST S, ITA N O. 20 7 /RJT/201 4 PAGE 2 OF 3 M UMBAI ACT, 1950 BY THE PUBLIC TRUST S REGISTRATION OFFICE , RAJKOT REGION , RAJKOT AND PTR WAS DULY ISSUED ON 06.12.2001, A COPY OF THE SAID PTR AND ITS ENGLISH TRANSLATION IS PLACED BEFORE US (AT PAGE NOS. 3 TO 6 OF THE COMPILATION OF DOCUMENTS). THIS CHANGE IN NAME WAS ALSO TAKEN INTO RECORD BY THE PAN SERVICES UNIT AS EVIDENT FROM THE DOCUMENTS PLACED ON RECORD BEFORE US AT PAGE NOS . 8 & 9 OF THE COMPILATION OF DOCUMENTS. HOWEVER, WHEN THE ASSESSEE TRUST APPROACHED THE LD . CIT FOR INCORPORATI NG THE CHANGE I N NAME IN R EGISTRATION DOCUMENTS, THE LD . CIT DECLINED THE SAME BY OBSERVING AS FOLLOWS : - PLEASE REFER TO YOUR FURTHER APPLICATION DATED 10.02.2014 [ WITH COPY OF PTR ] REQUESTING FOR CHANGE IN NAME OF THE TRUST IN CERTIFICATE OF REGISTRATION U/S. 12A OF T HE I.T. ACT, 1961. 2. IN THIS CONNECTION , I AM DIRECTED BY THE COMMISSIONER OF INCOME TAX, RAJKOT - II, RAJKOT TO ONCE AGAIN INFORM YOU THAT TRUST SHOULD APPLY AGAIN FOR REGISTRATION AS THERE IS NO GAZETTE NOTIFICATION MADE REGARDING CHANGE OF THE TRUST NAME . THEREFORE YOUR FURTHER APPLICATION FOR CHANGE OF NAME OF THE TRUST CANNOT BE CONSIDERED. 3. THE ASSESSEE IS AGGRIEVED AND IS IN APPEAL BEFORE US. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS, PERUSED THE MATERIAL ON RECORD AND DULY CONSIDERED FACTS OF THE C ASE IN THE LIGHT OF THE APPLICABLE LEGAL POSITION. WE FIND THAT THERE IS NO DISPUTE T HAT THERE WAS INDEED CHANGE OF NAME OF THE ASSESSEE TRUST AND EVIDENCE TO THAT EFFECT IS ALSO PLACED ON RECORD BY WAY OF CHANGE IN PAN DATA BASE RECORDS AND THE PTR. LEARNED CIT ( A ) , HOWEV ER , DECLINED FOR THE CHANGE OF NAME IN THE REGISTRATION CERTIFICATE ON THE GROUND THAT THERE IS NO GAZETTE NOTIFICATION REGARDING CHANGE OF TRUST NAME BUT THEN HE DOES NOT POINT OUT UNDER WHICH STATUTORY REQUIREMENT SUCH A GAZETTE NOTIFICATION IS REQUIRED OR POSSIBLE. THE GROUND ON WHICH THE CHANGE IN NAME HAS NOT BEEN ACCEPTED BY THE LD . CIT IS D EVOID OF ANY LEGALLY SUSTAINABLE BASIS. IN ITA N O. 20 7 /RJT/201 4 PAGE 3 OF 3 OUR CONSIDERED VIEW , AS ENTRIES IN THE PUBLIC TRUSTS REGISTRATION O FFICE ARE DULY EFFECTED AND SUCH CHANGES HAVE ALSO BEEN ACCEPTED IN THE PAN DATABASE, THERE IS NO GOOD REASON TO DECLINE THE CORRESPONDING CHANGES IN THE 12A REGISTRATION ALSO. WE, THEREFORE, SET ASIDE THE IMPUGNED REJECTION LETTER ISSUED BY THE LD . CIT AND DIRECT THE LD . CIT TO EFFECT CHANGE IN NAME OF T HE ASSESSEE TRUST. THE GRIEVANCE OF THE ASSESSEE IS THUS UPHELD. 5. IN THE RESULT, APPEAL IS ALLOWED. P RONOUNCED IN THE OPEN COURT ON THIS 7 TH DAY OF OCTOBER, 2015. SD/ - SD/ - RAJPAL YADAV PRAMOD KUMAR (JUDICIAL MEMB ER) (ACCOUNTANT MEMBER) RAJKOT , THE 7 TH DAY OF OCTOBER , 2015 PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) G UARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT