Dawoodi Bohra Masjid, Banaskantha V. The DIT(Exemptions), Ahmedabad

ITA 2411/AHD/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 67974 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: misc
• Appeal Filed On: 08-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIMALENDU VERMA
• Assessee Lawyers: H V VORA
• Keywords: Opportunity of being heard
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH BEFORE: SRI D.K TYAGI, JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI, ACCOUNTAN T MEMBER DAWOODIBOHRA MASJID BOHRA MASJID POST. TOTANA, VIA UNN DIST. BANASKANTHA-385560 (APPELLANT) VS DIT(EXEMPTION), AHMEDABAD (RESPONDENT) REVENUE BY: SRI VIMALENDU VERMA, CIT-D .R. ASSESSEE BY: SRI H.V. VORA, A.R. DATE OF HEARING : 27-11-2013 DATE OF PRONOUNCEMENT : 29-11-20 13 / ORDER PER : D.K. TYAGI, JUDICIAL MEMBER:- THIS IS THE ASSESSEES APPEAL AGAINST THE ORDER OF LD. DIT(EXEMPTION), AHMEDABAD DATED 16-09-2013 REJECTING THE APPLICATIO N OF THE ASSESSEE FOR THE REGISTRATION U/S. 12AA OF THE INCOME TAX ACT ON THE GROUND THAT IN THE ABSENCE OF TRUST-DEED NO ACTIVITY CAN BE VERIFIED A ND NO OBJECTS CAN BE EXAMINED. ITA NO. 2411/AHD/2013 I.T.A NO.2411/AHD/2013 PAGE NO DAWOODIBOHRA MASJID BOHRA MASJID VS. DIT(EXEMPTION) 2 2. AT THE TIME OF HEARING LEARNED COUNSEL OF THE AS SESSEE SUBMITTED THAT ASSESSEE VIDE ITS LETTER DATED 25-07-2013 HAS FILED THE CERTIFIED COPY OF WAQF DEED (TRUST DEED) AND ALSO ATTACHED LIST OF MAIN OB JECTS OF THE TRUST. THOUGH THIS LETTER HAS BEEN ACKNOWLEDGED BY THE DIT(EXEMPT ION) IN HIS ORDER BUT EVEN THEN HE HAS REJECTED THE APPLICATION OF THE AS SESSEE. HE THEREFORE PRAYED THAT ASSESSEE BE GIVEN ONE MORE OPPORTUNITY TO PRESENT HIS CASE BEFORE THE LD. DIT(EXEMPTION). LD. DR DID NOT OBJE CT TO THIS PRAYER OF THE LEARNED COUNSEL OF THE ASSESSEE. THEREFORE, THE MA TTER IS BEING RESTORED BACK TO THE FILE OF AO FOR FRESH ADJUDICATION AFTER GIVI NG PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 2. 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 29/11/2013 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/ , / ,