Shree Swami Ghanshyam Jivandas Welfare Association, Valsad V. The CIT, Valsad

ITA 21/AHD/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 67876 (ITAT-AHMEDABAD)
• Duration Of Justice: 9 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 30-10-2013
• Assessment Year: misc
• Appeal Filed On: 03-01-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P L KUREEL
• Assessee Lawyers: P M MEHTA
• Section: 80G

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH BEFORE: SRI D.K TYAGI, JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI, ACCOUNTAN T MEMBER SHREE SWAMI GHANSHYAM JIVANDAS WELFARE ASSOCIATION VALSAD PAN: AAHTS 2380 N (APPELLANT) VS COMMISSION OF INCOME TAX, VALSAD (RESPONDENT) REVENUE BY: SRI P.L. KUREEL, SR.D.R. ASSESSEE BY: SRI P.M. MEHTA, A.R. DATE OF HEARING : 30-10-2013 DATE OF PRONOUNCEMENT : 31-10-20 13 / ORDER PER : D.K. TYAGI, JUDICIAL MEMBER:- THIS IS THE ASSESSEES APPEAL AGAINST THE ORDER OF LD. CIT- VALSAD DATED 29-11-2012 REJECTING APPROVAL U/S. 80G OF THE I.T. ACT ON THE GROUND THAT ACTIVITIES OF THE TRUST WERE NOT CHARITABLE. 2. AT THE TIME OF HEARING LEARNED COUNSEL OF THE AS SESSEE VEHEMENTLY ARGUED THAT APPLICATION OF THE ASSESSEE WAS REJECTE D BY LD. CIT WITHOUT ITA NO.21/AHD/2013 I.T.A NO.21/AHD/2013 PAGE NO SHRI SWAMI GHANSHYAM JIVANDAS WELFARE ASSOCIATION VS. CIT 2 AFFORDING PROPER OPPORTUNITY TO SUBSTANTIATE THAT A CTIVITIES OF THE TRUST WERE CHARITABLE. WHILE MAKING THIS SUBMISSION, HE TOOK US TO SEVERAL PAGES OF PAPER BOOK AND PLACED RELIANCE ON THE VARIOUS CASE LAWS FILED BY THE ASSESSEE BEFORE US. LD. DR HOWEVER RELIED ON THE ORDER OF C IT. 3. AFTER HEARING BOTH THE PARTIES AND PERUSING THE RECORD, WE ARE OF THE CONSIDERED OPINION THAT ASSESSEE BE GIVEN ONE MORE OPPORTUNITY TO SUBSTANTIATE HIS CLAIM THAT THE ACTIVITIES OF THE A SSESSEE-TRUST WERE CHARITABLE IN NATURE AND FOR THIS PURPOSE MATTER IS RESTORED B ACK TO THE FILE OF LD. CIT FOR FRESH ADJUDICATION IN THE LIGHT OF CASE LAWS RE LIED BY ASSESSEE. 4. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE SD/- SD/- (ANIL CHATURVEDI) ( D.K. TYAGI) ACCOUNTANT MEMBER J UDICIAL MEMBER AHMEDABAD : DATED 31/10/2013 AK / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,