Appeal details
Counselvise Citation
[2019] 117 COUNSELVISE.COM (IT) 4974 (ITAT-AHMEDABAD)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 5 month(s) 17 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
14-05-2019
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
A
Assessment Year
misc
Appeal Filed On
27-11-2017
Judgement Text
, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD , , BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ./ I.T.A. NO.2605/AHD/2017 ( / ASSESSMENT YEAR : - ) MAHANT SHREE 108 GURJARDASJI GURU BABU MAYADASJI TRUST KABIR ASHRAM AMARDHAM SG HIGHWAY B/S. KARNAVATI CLUB, MUMATPUR, AHMEDABAD-380058 / VS. PR. CIT (EXEMPTIONS) AHMEDABAD # ./ ./ PAN/GIR NO. : AADTM 1011 A ( #% / APPELLANT ) .. ( &#% / RESPONDENT ) #%' / APPELLANT BY : SHRI ANKIT A. CHOKSHI, AR &#%(' / RESPONDENT BY : MS.APARNA AGRAWAL, CIT-DR )*(+ / DATE OF HEARING 08/05/2019 ,-./(+ / DATE OF PRONOUNCEMENT 14/05/2019 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTA NCE OF THE ASSESSEE AGAINST THE ORDER OF THE PRINCIPAL COMMISS IONER OF INCOME TAX(EXEMPTIONS)-AHMEDABAD [PR.CIT(E) IN SHORT] DATED 19/09/2017. ITA NO. 2605/AH D/2017 MAHANT SHREE 108 GURJARDASJI GURU BABU MAYADASJI T RUST VS. PR.CIT - 2 - 2. THE GROUNDS OF APPEAL RAISED BY THE ASSESSEE RE AD AS UNDER:- 1. THE LD.PRINCIPAL COMMISSIONER OF INCOME TAX (EXEMP TION), AHMEDABAD HAS ERRED ON FACTS AND IN LAW BY REJECTIN G ASSESSEES APPLICATION FOR REGISTRATION OF TRUST U/S.12A(2) OF THE ACT. 2. 3. THE LD. PRINCIPAL COMMISSIONER OF INCOME TAX (EXEMP TION), AHMEDABAD HAS ERRED ON FACTS AND IN LAW IN NOT CONS IDERING THE SUBMISSION MADE BY THE TRUST VIDE LETTER DATED 17/0 8/2017 FILED ON 31/08/2017. 3. THE LD.AR FOR THE ASSESSEE POINTED OUT THAT APP LICATION OF THE ASSESSEE FOR REGISTRATION OF TRUST UNDER S.12AA OF THE ACT HAS BEEN WRONGLY DENIED WITHOUT FOLLOWING THE DUE PROCEDURE. THE LD.AR REFERRED TO THE REPLY MADE TO THE QUESTIONNAIRE AS APPEARING AT PAGE NO.9 OF THE PAPER-BOOK. THE LD.AR SUBMITTED THAT THE AF ORESAID REPLY WAS SUBMITTED TO THE PR.CIT(EXEMPTIONS) ON 31/08/2017. THE PR.CIT(E) HOWEVER, DECLINED TO GRANT REGISTRATION WITHOUT ISS UING ANY SHOW-CAUSE FOR REJECTION OF REGISTRATION SOUGHT UNDER SECTION 12AA OF THE ACT AND PASSED ORDER MECHANICALLY. THE LD.AR ACCORDINGLY URGED THAT APPROPRIATE DIRECTIONS SHOULD BE GIVEN TO THE PR.CI T(E) IN THIS REGARD FOR CONSIDERATION OF MATTER AFRESH. 4. THE LD.DR, ON THE OTHER HAND, SUBMITTED THAT THE ASSESSEE HAS REMAINED NEGLIGENT IN MAKING COMPLIANCE OF THE REQU IREMENT FOR ITA NO. 2605/AH D/2017 MAHANT SHREE 108 GURJARDASJI GURU BABU MAYADASJI T RUST VS. PR.CIT - 3 - REGISTRATION. THE POINTS RAISED BY THE PR.CIT(E) H AS NOT BEEN PRECISELY ANSWERED AND CONSEQUENTLY THE PR.CIT(E) WAS LEFT WI TH NO OPTION BUT TO DENY THE APPROVAL UNDER SECTION 12AA OF THE ACT. 5. ON CAREFUL CONSIDERATION OF THE FACTS AND CIRCUM STANCES OF THE CASE, WE NOTICE THAT THE ASSESSEE COULD ESTABLISH ABSENCE OF ANY CULPABILITY IN ALLEGED NON-COMPLIANCE BEFORE THE PR.CT(E). THE AS SESSEE CLAIMS TO BE ENGAGED IN CHARITABLE ACTIVITIES FOR THE BENEFIT OF PUBLIC AT LARGE. SUCH TRUSTS ARE GOVERNED BY HONORARY TRUSTEES AND ARE ES TABLISHED FOR PHILANTHROPIC PURPOSES. THEREFORE BEARING SUCH CIR CUMSTANCES IN MIND, WE CONSIDER IT APPROPRIATE TO PROVIDE ONE MORE OPP ORTUNITY TO THE ASSESSEE FOR THE LARGER INTEREST OF NATURAL JUSTICE FOR SATISFYING THE PR.CIT(E) FOR ITS CASE FOR REGISTRATION AS PER APPL ICATION MOVED IN THIS REGARD. THE MATTER IS ACCORDINGLY REMANDED BACK TO THE FILE OF PR.CIT(E) FOR DE NOVO ADJUDICATION AFTER TAKING INTO ACCOUNT THE SUBMISS IONS AND EXPLANATIONS MADE ON BEHALF OF THE ASSESSEE. IT S HALL BE OPEN TO THE ASSESSEE TO PLACE SUCH MATERIAL AND EVIDENCE BEFORE THE COMPETENT AUTHORITY AS MAY BE RELEVANT FOR THE PURPOSES OF OB TAINING REGISTRATION UNDER S.12AA OF THE ACT. ITA NO. 2605/AH D/2017 MAHANT SHREE 108 GURJARDASJI GURU BABU MAYADASJI T RUST VS. PR.CIT - 4 - 6. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER PRONOUNCED IN OPEN COURT ON 14/ 05/2019 SD/- SD/- () ( ) (RAJPAL YADAV) ( PRADIP KUMAR KEDIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 14/ 05 /2019 3..),.)../ T.C. NAIR, SR. PS !'#$%$' / COPY OF THE ORDER FORWARDED TO : 1. #% / THE APPELLANT 2. &#% / THE RESPONDENT. 3. 456+ 7+ / CONCERNED CIT 4. 7+ ( ) / THE PR.CIT (E), AHMEDABAD 5. 89:+)56 , 56/ , 4 / DR, ITAT, AHMEDABAD 6. :<* / GUARD FILE. / BY ORDER, &8++ //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 8.5.19 (DICTATION-PAD 6-PAG ES ATTACHED AT THE END OF THIS APPEAL-FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 10.5.19 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.14.5.19 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 14.5.19 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 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
