M/s. LIT India Movement, Delhi V. DIT (Exemptions), New Delhi

ITA 2546/DEL/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6994 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: misc
• Appeal Filed On: 30-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S RANA
• Assessee Lawyers: VINAY BAHAL
• Section: 80G; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G, NEW DELHI BEFORE SH. G.D. AGRAWAL, PRESIDENT AND SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO.2546/DEL/2015 (ASSESSMENT YEAR: ) LIT INDIA MOVEMENT H-19/50, SECTOR-7, ROHINI DELHI PAN : AABTL1565C VS. DIT (EXEMPTIONS) NEW DELHI APPELLANT RESPONDENT ASSESSEE BY : SH. VINAY BAHAL REVENUE BY : SH. S.S.RANA, CIT (DR) DATE OF HEARING : 19.07.2018 DATE OF PRONOUNCEMENT : 31.07.2018 O R D E R PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER : THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST O RDER DATED 27.03.2015 PASSED BY THE LD. CIT (EXEMPTIONS), NEW D ELHI WHEREIN VIDE THE IMPUGNED ORDER, THE LD. CIT (E) HAS REJECT ED THE ASSESSEES APPLICATIONS FOR GRANT OF REGISTRATION U/S 12AA OF THE INCOME TAX 2 ITA NO.2546/DEL/2015 (LIT INDIA MOVEMENT) ACT, 1961 (HEREINAFTER CALLED AS THE ACT) AS WELL AS APPLICATION FOR APPROVAL U/S 80G OF THE ACT. 2. A PERUSAL OF THE IMPUGNED ORDER SHOWS THAT THE MA IN OBJECTION OF THE LD. CIT (E) IN REFUSING THE GRANT OF REGISTRATION TO THE ASSESSEE TRUST IS THAT THE DATE OF CREATION OF THE TRUST WAS NOT FOUND TO BE MENTIONED IN THE TRUST DEED. ANOTHER OB JECTION IS THAT THE TRUST DEED DID NOT BEAR THE SIGNATURES OF THE T RUSTEES. THE LD. CIT (E) HAS ALSO NOTED THAT THERE WAS NO PROVISION I N THE TRUST DEED WITH RESPECT TO APPOINTMENT OF NEW TRUSTEES. 3. DURING THE COURSE OF PROCEEDINGS BEFORE US, THE ORIGINAL TRUST DEED WAS PRODUCED FOR OUR VERIFICATION AND WE FIND T HAT THE TRUST DEED DULY MENTIONS THE DATE OF CREATION OF THE TRUS T AND ALSO BEARS THE SIGNATURES OF THE TRUSTEES. THE LD. AUTHORISED REPRESENTATIVE HAS SUBMITTED THAT THE ISSUE MAY BE RESTORED TO THE FILE OF THE LD. CIT (E) SO THAT HE CAN RE-EXAMINE THE TRUST DEED AN D SATISFY HIMSELF ABOUT THE DATE OF CREATION OF TRUST AS WELL AS THE SIGNATURES OF THE TRUSTEES. IT HAS ALSO BEEN SUBMITTED THAT THE TRUST DEED INCORPORATES CLAUSES FOR APPOINTMENT OF NEW TRUSTEES . 4. THE LD. CIT DR OBJECTED TO THE ISSUE BEING RESTO RED TO THE FILE OF THE LD. CIT (E) FOR THE PURPOSE OF RE-EXAMINATIO N AND SUBMITTED THAT THE ASSESSEE HAD NOT AVAILED THE OPPORTUNITY WH ICH HAD BEEN GIVEN BY THE LD. CIT (E) IN THE FIRST PLACE AND, TH EREFORE, THERE WAS NO REQUIREMENT FOR REMANDING THE MATTER BACK TO THE LD. CIT (E). 5. WE HAVE HEARD THE RIVAL SUBMISSIONS AND HAVE ALS O PERUSED THE MATERIAL ON RECORD. IN VIEW OF THE FACT THAT THE DEFICIENCIES, AS POINTED OUT BY THE LD. CIT (E) IN THE IMPUGNED ORDE R, ARE FOUND TO 3 ITA NO.2546/DEL/2015 (LIT INDIA MOVEMENT) BE NON-EXISTING IN THE ORIGINAL TRUST DEED AS PRODU CED BEFORE US DURING THE COURSE OF PROCEEDINGS BEFORE US, IT IS O UR CONSIDERED OPINION THAT THE LD. CIT (E) SHOULD RE-EXAMINE THE ISSUE AFTER PROVIDING ADEQUATE OPPORTUNITY TO THE ASSESSEE. ACC ORDINGLY, WE RESTORE THE ISSUE TO THE FILE, LD. CIT (E) WITH THE DIRECTION TO RE- CONSIDER THE APPLICATION OF THE ASSESSEE IN LIGHT O F OUR OBSERVATIONS AS CONTAINED IN THE PRECEDING PARAGRAPHS AND PROVID E PROPER OPPORTUNITY TO THE ASSESSEE BEFORE PASSING THE ORDE R IN ACCORDANCE WITH LAW. 6. IN THE FINAL RESULT, APPEAL OF THE ASSESSEE STAN DS ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 31 ST JULY, 2018). SD/- SD/- (G.D.AGARWAL) (SUDHANSHU SRIVASTAVA ) PRESIDENT JUDICIAL MEMBER DATE: 31.07.2018 BINITA COPY OF ORDER TO: - 1) THE APPELLANT; 2) THE RESPONDENT; 3) THE CIT; 4) THE CIT(A)-, NEW DELHI; 5) THE DR, I.T.A.T., NEW DELHI; TRUE COPY BY ORDER ITAT, NEW DELHI 4 ITA NO.2546/DEL/2015 (LIT INDIA MOVEMENT)