Taradev Trust, Surat V. The CIT-II, Surat

ITA 2185/AHD/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 80262 (ITAT-AHMEDABAD)
• Duration Of Justice: 11 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-08-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 07-08-2014
• Assessment Year: 2013-2014
• Appeal Filed On: 26-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P VAISHNAV
• Keywords: Charitable institution; Corroborative evidences
• Section: 12AA

Judgement Text

, , , , , , , , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD , ! ' #$ #$ #$ #$ %, ' BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER $./ I.T.A. NO.2185/AHD/2013 ( ( )( ( )( ( )( ( )( / / / / ASSESSMENT YEAR : 2013-14) TARADEV TRUST 185-186, BILIYA NAGAR-1 NAVA GAM, DINDOLI ROAD, SURAT / VS. THE CIT-II SURAT '* ! $./+, $./ PAN/GIR NO. : AACTT 1746 N ( *- / // / APPELLANT ) .. ( ./*- / RESPONDENT ) *- 0 / APPELLANT BY : SHRI HARDIK VORA, A.R. ./*- 1 0 / RESPONDENT BY : SHRI O.P.VAISHNAV, CIT-DR 2 1 ! / / / / DATE OF HEARING 07/08/2014 34) 1 ! / DATE OF PRONOUNCEMENT 08/08/2014 5 / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE LD.COMMISSIONER OF INCOME TAX-II, SURAT (CIT IN SHORT) COMMUNICATED VIDE LETTER DATED 07/08/2013. THE ASS ESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL:- 1. AS REGARDS REJECTION OF APPLICATION FOR REGISTRATIO N OF PUBLIC CHARITABLE TRUST U/S.12AA. 1.1. THE LD.CIT-II WAS OT JUST AND PROPER ON THE FACTS O F THE CASE AND IN LAW IN REJECTING THE APPLICATION OF THE TRUST FOR REGISTRATION U/S.12AA. 2. THE APPELLANT PRAYS THAT ITA NO.2185/AHD /2013 TARADEV TRUST VS. CIT-II, SURAT ASST.YEAR 2013-14 - 2 - 2.1. THE REJECTION ORDER MAY BE CANCELLED AND REGISTRATI ON U/S 12AA MAY BE DIRECTED TO BE ALLOWED TO THE TRUST. 2.2. PERSONAL HEARING MAY BE GRANTED. 2.3. ANY OTHER RELIEF THAT YOUR HONOURS MAY DEEM FIT MAY BE GRANTED. 3. THE APPELLANT CRAVES LEAVE TO ADD, AMEND, ALTER OR DELETE ANY OR ALL OF THE ABOVE GROUNDS OF APPEALS. 2. BRIEFLY STATED FACTS ARE THAT THE ASSESSEE HAD M ADE APPLICATION FOR REGISTRATION OF TRUST U/S.12A(A) OF THE I.T.ACT, 19 61 (HEREINAFTER REFERRED TO AS THE ACT). THE SAID APPLICATION WAS REJECT ED BY THE CONCERNED AUTHORITY. AGAINST THIS, THE ASSESSEE IS IN APPEAL BEFORE US. 3. AT THE OUTSET, LD.CIT-DR SUBMITTED THAT THE APPL ICATION WAS REJECTED ON THE GROUND THAT THE ASSESSEE DID NOT FU RNISH THE REQUISITE DETAILS. HE SUBMITTED THAT HE HAS NO OBJECTION IF THE MATTER IS RESTORED BACK TO THE FILE OF CIT FOR RE-CONSDIERATION. 3.1. THE LD.COUNSEL FOR THE ASSESSEE SHRI HARDIK VO RA SUBMITTED THAT HE WOULD FURNISH THE REQUISITE DETAILS BEFORE THE CIT- II, SURAT. 4. WE HAVE HEARD THE PARTIES. AFTER CONSIDERING TH E TOTALITY OF THE FACTS AND CIRCUMSTANCES OF THE CASE AND MORE PARTIC ULARLY IN VIEW OF THE FACT THAT THE APPLICATION WAS REJECTED ON THE BASIS THAT THE ASSESSEE COULD NOT FILE THE DETAILS WITH REGARD TO ACTIVITIES CARR IED OUT BY THE TRUST AND SUPPORTING EVIDENCES THEREOF, WE ARE OF THE VIEW TH AT THE ASSESSEE MAY BE GIVEN ANOTHER OPPORTUNITY TO FURNISH THE DETAILS AN D LD.CIT WOULD DECIDE THE APPLICATION IN THE LIGHT OF THE JUDGEMENT OF HO NBLE HIGH COURT OF GUJARAT RENDERED IN THE CASE OF DIRECTOR OF INCOME- TAX (EXEMPTION) VS. ITA NO.2185/AHD /2013 TARADEV TRUST VS. CIT-II, SURAT ASST.YEAR 2013-14 - 3 - PANNA LALBHAI FOUNDATION REPORTED AT (2013) 35 TAXM ANN.COM 104 (GUJARAT). THEREFORE, THE ORDER OF LD.CIT-II SURAT (SUPRA) IS HEREBY SET ASIDE AND THE APPLICATION MADE U/S.12A(1)(A) OF THE I.T.ACT IS RESTORED TO THE FILE OF LD.CIT(A) TO DECIDE IT AFRESH IN ACCORD ANCE WITH LAW. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN COURT ON THE DATE MENTIONED HER EINABOVE AT CAPTION PAGE SD/- SD/- ( ) ( %) ! ' ' ( ANIL CHATURVEDI ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 08/ 08 /2014 8.., .../ T.C. NAIR, SR. PS 5 1 .9 : 9) 5 1 .9 : 9) 5 1 .9 : 9) 5 1 .9 : 9)/ COPY OF THE ORDER FORWARDED TO : 1. *- / THE APPELLANT 2. ./*- / THE RESPONDENT. 3. $$ ; / CONCERNED CIT-II, SURAT 4. ;() / THE CIT(A)-CONCERNED 5. 9%< . , , / DR, ITAT, AHMEDABAD 6. <=( >2 / GUARD FILE. 5 5 5 5 / BY ORDER, /9 . //TRUE COPY// ? ?? ?/ // / $+ $+ $+ $+ ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 7.8.14(DICTATION-PAD 5- PAG ES ATTACHED AT THE END OF THIS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 7.8.14 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH FAIR ORDER PLACED BEFORE OTHER MEMBER 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S. 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 8.8.14 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ..8.8.14 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER