Ashirwad Education Trust, Baroda V. The CIT-I, Baroda

ITA 2706/AHD/2012

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 9119 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-03-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 29-03-2016
• Assessment Year: 2012-2013
• Appeal Filed On: 03-12-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R I PATEL
• Section: 12A

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI SHAILENDRA K. YADAV, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ./ ITA NO. 2706/AHD/2012 / ASSESSMENT YEAR: 2012-13 ASHIRWAD EDUCATION TRUST, A-4, RATNAKAR TENEMENT, OPP. YASH COMPLEX, GOTRI, VADODARA 390 021 .. APPELLANT PAN : AADTA 4762 C VS COMMISSIONER OF INCOME-TAX-I, BARODA .. RESPONDENT ASSESSEE(S) BY : SHRI SAKAR SHARMA, AR REVENUE BY : SHRI R.I. PATEL, CIT - DR / DATE OF HEARING 29/03/2016 /DATE OF PRONOUNCEMENT 30/03/2016 / O R D E R PER SHAILENDRA K. YADAV, JUDICIAL MEMBER: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX-I, BARODA DATED 3 1.10.2012 FOR ASSESSMENT YEAR 2012-13, ON THE FOLLOWING GROUN DS:- 1. THE LD. CIT ERRED ON FACTS AND IN LAW IN NOT GRANTI NG REGISTRATION U/S 12A OF THE ACT. 2. THE APPELLANT CRAVES PERMISSION TO ADD, ALTER, AMEN D OR WITHDRAW ANY GROUND OR GROUNDS OF APPEAL EITHER BEFORE OR DURING THE COURSE OF HEARING OF THE APPEA L. 2. THE SOLITARY GRIEVANCE OF THE ASSESSEE-TRUST IS THAT THE ASSESSEE-TRUST HAS BEEN DENIED REGISTRATION U/S 12A OF THE INCOME-TAX ACT ON THE GROUND THE ASSESSEE-TRUST COU LD NOT ITA NO. 2706/AHD /2012 ASHIRWAD EDUCATION TRUST VS. CIT AY 2012-13 - 2 - ESTABLISH THE ACTIVITIES AS PER OBJECTS OF THE TRUS T AT THE RELEVANT POINT OF TIME. FOR THIS, THE LD. AUTHORIZED REPRES ENTATIVE DREW OUR ATTENTION TO THE ORDER OF THE HONBLE GUJARAT H IGH COURT IN THE CASE OF DIRECTOR OF INCOME-TAX (EXEMPTION) VS. PANNA LALBHAI FOUNDATION, IN TAX APPEAL NO.853 OF 2012, W HEREIN IT WAS HELD THAT REGISTRATION ONCE GRANTED CAN ALWAYS BE CANCELLED IF THE ACTIVITIES OF THE TRUST ARE FOUND TO BE DUBIOUS OR NON-GENUINE OR CONTRARY TO OBJECTIVES OF THE ACT . COMMISSIONER HAS POWER TO SATISFY HIMSELF ABOUT OBJ ECTS AND THE GENUINENESS OF THE ACTIVITIES, HOWEVER, COMMISS IONER WOULD HAVE NO AUTHORITY TO IPSO FACTO REJECT THE APPLICATION FOR REGISTRATION ON THE GROUND THAT TRUST HAS NOT COMME NCED THE ACTIVITIES. THEREFORE, IN VIEW OF THE ABOVE DECISI ON OF HONBLE JURISDICTIONAL HIGH COURT IN THE CASE OF PANNA LALB HAI FOUNDATION (SUPRA), WE SET ASIDE THE ORDER OF COMMI SSIONER OF INCOME-TAX-I, BARODA AND RESTORE THE MATTER BACK TO HIM WITH THE DIRECTION TO RE-CONSIDER THE APPLICATION OF ASS ESSEE-TRUST AS PER THE LAW AND FACTS OF THE CASE, INCLUDING AFORES AID DECISION OF HONBLE GUJARAT HIGH COURT IN THE CASE OF PANNA LALBHAI FOUNDATION (SUPRA), OF COURSE, AFTER PROVIDING DUE OPPORTUNITY OF HEARING TO THE ASSESSEE. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 30 TH OF MARCH, 2016 AT AHMEDABAD. SD/- SD/- ( MANISH BORAD ) ACCOUNTANT MEMBER (SHAILENDRA K . YADAV) JUDICIAL MEMBER AHMEDABAD; DATED 30/03/2016 *BIJU T., PS ITA NO. 2706/AHD /2012 ASHIRWAD EDUCATION TRUST VS. CIT AY 2012-13 - 3 - / COPY OF THE ORDER FORWARDED TO : 1. '# / THE APPELLANT 2. $%'# / THE RESPONDENT. 3. && ' / CONCERNED CIT 4. ' ( ) / THE CIT(A), 5. ()* $++ , , / DR, ITAT, AHMEDABAD 6. *,- / GUARD FILE. / BY ORDER, //TRUE COPY// / (DY./ASSTT.REGISTRAR) ! ' , / ITAT, AHMEDABAD