Sadguru Kabir Ashram Seva Trust, Kalol V. The CIT., Gandhinagar

ITA 2413/AHD/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 2104 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-05-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 07-05-2013
• Assessment Year: misc
• Appeal Filed On: 30-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T SANKAR SRDR
• Assessee Lawyers: PARIMALSINH PARMAR
• Keywords: Charitable institution; Opportunity of being heard
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D AHMEDABAD BEFORE SHRI, PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER ITA NO.2413/AHD/2012 SADGURU KABIR ASHRAM SEVA TRUST BLOCK NO. 619, AT & POST : BORISANA, TAL: KALOL (N.G.) : 382 721, DIST. GANDHINAGAR [ PAN NO. AAHTS 7083G ] V/S . COMMISSIONER OF INCOME TAX, GANDHINAGAR / APPELLANT .. / RESPONDENT) /BY APPELLANT SHRI PARIMALSINH PARMAR, AR /BY RESPONDENT SHRI T. SANKAR, SR-DR /DATE OF HEARING 07-05-2013 /DATE OF PRONOUNCEMENT 10-05-2013 / // / O R D E R PER KUL BHARAT, JUDICIAL MEMBER:- THIS APPEAL BY ASSESSEE IS DIRECTED AGAINST THE OR DER OF COMMISSIONER OF INCOME-TAX, GANDHINAGAR (CIT FOR SHORT) DATED 30-08-2012. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL:- 1. THE LD. COMMISSIONER OF INCOME TAX, GANDHINAGAR [HEREINAFTER REFERRED TO AS CIT] HAS GROSSLY ERRED IN LAW AND ON FACTS IN RE JECTING THE APPLICATION FOR REGISTRATION U/S. 12AA OF THE INCOME TAX ACT ON THE GROUND THAT: (A) DETAILED NOTE ON THE ACTIVITIES OF THE TRUST WE RE NOT GIVEN AND THUS FAILED TO APPRECIATE THAT THE SAID DETAILS WERE ALREADY PLACE D ON THE RECORD OF THE CONCERNED INCOME TAX OFFICER, WARD: 2, MEHSANA VIDE PARA : 3 OF THE LETTER DT. 09-04-2012 AND ITA NO.2413/AHD/2012 S.K.A.S TRUST V. CIT GNG PAGE 2 (B) THE TRUST DEED DOES NOT CONTAIN DISSOLUTION CLA USE THOUGH THE SAID TRUST DEED WAS ALREADY APPROVED AND REGISTERED UNDER THE BOMBAY PUBLIC CHARITABLE TRUST ACT. 2. THE LD. CIT HAS GRIEVOUSLY ERRED IN PASSING THE ORDER WITHOUT GIVING PROPER OPPORTUNITY OF BEING HEARD WHICH IS EVIDENT FROM THE FACT THAT THE LETTER DT. 16-08-2012 CALLING FOR INFORMATION AND O RDER U/S. 12AA(I)(B)(II) DT. 30-08-2012 ISSUED BY THE OFFICE OF THE LD. CIT WERE SERVED ON 05-09- 2012. 2. ALL THE GROUNDS ARE INTER-CONNECTED, HENCE, WE P ASS A CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE. BRIEFLY STATED F ACTS ARE THAT THE ASSESSEE MADE AN APPLICATION U/S. 12AA OF THE INCOME-TAX ACT , 1961 (HEREINAFTER REFERRED TO AS THE ACT) AND SAME WAS REJECTED BY LD. CIT ON THE BASIS THAT NOBODY ATTENDED OR FILED ANY WRITTEN SUBMISSION. TH E ASSESSEE FEELING AGGRIEVED BY THE ORDER OF LD. CIT HAS FILED PRESENT APPEAL BEFORE US. 3. LD. AR OF THE ASSESSEE SUBMITTED THAT ASSESSEE-T RUST IS READY TO FILE THE REQUISITES DETAILS AND SUBMITTED THAT NOTICE OF HEA RING WAS NOT RECEIVED BY THE ASSESSEE, THEREFORE, COULD NOT ATTEND THE HEARING A ND FILE WRITTEN SUBMISSIONS. ON THE CONTRARY, LD. SR-DR OF THE REVENUE SUPPORTED THE ORDER OF LD. CIT. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. LD. CIT(A) HAS REJECTED THE AP PLICATION ON THE GROUND THAT THE ASSESSEE DID NOT ATTEND THE HEARING FIXED AND A LSO NO WRITTEN SUBMISSION WAS FILED. IT IS OBSERVED LD. CIT THAT THE ASSESSIN G OFFICER HAS REPORTED THAT MAIN OBJECTS OF THE ASSESSEE-TRUST ARE CHARITABLE I N NATURE BUT DETAILED NOTE ON THE ACTIVITIES CARRIED OUT BY THE ASSESSEE-TRUST HAS NOT BEEN SUBMITTED. IT WAS ALSO REPORTED THAT THE TRUST DEED DOES NOT CONT AIN DISSOLUTION CLAUSE. AFTER CONSIDERING ALL ASPECTS OF THE MATER, WE ARE OF THE VIEW THAT IN THE INTEREST OF JUSTICE THE ASSESSEE SHOULD BE GRANTED ONE MORE OPP ORTUNITY TO FURNISH THE REQUISITE DETAILS BEFORE THE LD. CIT FOR HIS SATISF ACTION. THEREFORE, THE IMPUGNED ORDER IS HEREBY SET ASIDE AND LD. CIT IS D IRECTED TO DECIDE THE MATTER AFRESH AFTER GIVING REASONABLE OPPORTUNITY T O THE ASSESSEE. THESE ITA NO.2413/AHD/2012 S.K.A.S TRUST V. CIT GNG PAGE 3 GROUNDS OF ASSESSEES APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES AS INDICATED ABOVE. 5. IN THE RESULT, ASSESSEES APPEAL STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE. SD/- SD/- (PRAMAD.KUMAR) (KUL BHARAT) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD, *DKP !' #- 10/05/2013 *+, - ../ ../ ../ ../ 0/ 0/ 0/ 0/ / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. / RESPONDENT 3. ','.2 3 / CONCERNED CIT 4. 3- / CIT (A) 5. /56 ...2, .2 , *+, / DR, ITAT, AHMEDABAD 6. 69: ;< / GUARD FILE. BY ORDER/ , /TRUE COPY/ =/* '> .2 , *+, - STRENGTHEN PREPARATION & DELIVERY O F ORDERS IN THE ITAT 1) DATE OF TAKING DICTATION 09/05 2) DIRECT DICTATION BY MEMBER STRAIGHT ON COMPUTER/LAPTOP/DRAGON DICTATE NO 3) DATE OF TYPING & DRAFT ORDER PLACE BEFORE MEMBER 09/05 4) DATE OF CORRECTION 10/05 5) DATE OF FURTHER CORRECTION - - 6) DATE OF INITIAL SIGN BY MEMBERS 10/05 7) ORDER UPLOADED ON 10/05 8) ORIGINAL DICTATION PAD-PART HAS BEEN ENCLOSED IN THE FILE YES 9) FINAL ORDER AND 2 ND COPY SEND TO BENCH CLERK ON 10/05