Conservation Consortium, Ahmedabad V. The Director of Income Tax (Exemption), Ahmedabad

ITA 2715/AHD/2014

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4342 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 5 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 23-06-2017
• Assessment Year: misc
• Appeal Filed On: 09-10-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: L P JAIN
• Assessee Lawyers: MEHUL K PATEL
• Keywords: Opportunity of being heard; Principle of natural justice; Reasonable cause; Set aside
• Section: 80G

Judgement Text

, C IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE, SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ./ I.T.A. NO. 2715/AHD/2014 ( ASSESSMENT YEAR : NA) CONSERVATION CONSORTIUM B-60, HARSHNAGAR SOCIETY, D CABIN SABARMATI, AHMEDABAD - 380019 / VS. DIRECTOR OF INCOME TAX (EXEMPTIONS) 2 ND FLOOR, VASANT NATURE VIEW BUILDING, ASHRAM ROAD, AHMEDABAD - 380009 ./ ./ PAN/GIR NO. : AABTC5399P ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI MEHUL K. PATEL, A.R. / RESPONDENT BY : SHRI L. P. JAIN, SR. D.R. DATE OF HEARING 03/01/2019 !'# / DATE OF PRONOUNCEMENT 22/03/2019 ORDER PER MAHAVIR PRASAD, JM: THIS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAI NST THE ORDER OF THE LEARNED DIRECTOR OF INCOME TAX (EXEMPTIONS) [ IN SH ORT DIT(E)] FOR REJECTING THE APPLICATION FILED IN FORM 10G OF THE ACT FOR APPROVAL OF SECTION 80G(5) OF THE ACT VIDE ORDER DATED 15.09.20 14 AND FOLLOWING GROUNDS HAVE BEEN TAKEN BY THE ASSESSEE: ITA NO. 2715/AHD/2014 [CONSERVATION CONSORTIUM VS. DIT(E)] - 2 - 1. THE AUTHORITIES BELOW HAVE ERRED ON FACTS AS WE LL AS IN LAW IN REJECTING THE APPLICATION FILED IN FORM 10G OF THE ACT FOR AP PROVAL U/S 80G (5) OF THE ACT. 2. THE LEARNED DIT (EXEMPTION) COULD NOT CONSIDER THE FACTS OF THE CASE IN ITS PROPER PERSPECTIVE AS HE WAS UNAWARE OF THE FACT TH AT A.R. OF THE APPELLANT MET WITH A SEVERE ACCIDENT IN JULY AND \V AS ADVISED BED-REST FOR 4 MONTHS. ON THE DATE OF FILING THIS APPEAL HE STIL L IS ON BED REST. 3. FINAL OPPORTUNITY WAS GRANTED TO THE APPELLANT AND ALL THE DOCUMENTS WERE READY BUT COULD NOT BE SUBMITTED ON SCHEDULED DATE DUE TO INDISPOSED CONDITION OF THE A.R. THEREFORE, NON COM PLIANCE WAS BACKED BY REASONABLE CAUSE. 4. UNDER THE CIRCUMSTANCES AND ON THE FACTS OF T HE CASE, IT IS REQUESTED THAT THE MATTER MAY PLEASE BE SET ASIDE AND ONE MORE OPP ORTUNITY TO THE APPELLANT MAY BE GIVEN TO SUBMIT THE NECESSARY DETA ILS BEFORE AUTHORITIES BELOW TO MEET THE PRINCIPLES OF THE NATURAL JUSTICE . 3. FACT OF THE CASE ARE THAT THE APPELLANT TRUST RE QUESTED FOR RECOGNITION FOR EXEMPTION U/S.80G(5) OF THE ACT VIDE APPLICATIO N IN FORM NO. 10G RECEIVED BY THE OFFICE OF THE DIT(E) ON 04.03.2014. THEREAFTER, A LETTER DATED 28.04.2014 WAS ISSUED TO THE APPELLANT TO FUR NISH CERTAIN DETAILS ON THE ACTIVITIES ACTUALLY CARRIED OUT BY THE TRUST AS WEL L AS TO FILE CERTAIN DOCUMENTS. ON ACCOUNT OF ILLNESS OF THE CHARTERED ACCOUNTANT OF THE ASSESSEE WHO COULD NOT APPEAR ON ACCOUNT OF MULTIPL E INJURIES SUSTAINED BY THE AR DUE TO ROAD ACCIDENT AND IN SUPPORT OF ITS C ONTENTIONS, LEARNED AR HAS FILED ALL THE PAPERS PERTAINING TO CHARTERED AC COUNTANT OF THE ASSESSEES TREATMENT AND ADMISSION IN THE HOSPITAL. 4. AFTER HEARING BOTH THE PARTIES AND GOING THROUGH THE IMPUGNED ORDER AND CONSIDERING THE MATERIAL BEFORE US, WE ARE CONV INCED THAT THERE WAS A GENUINE/SUFFICIENT REASON FOR NOT APPEARING AND NOT SUBMITTING THE RELEVANT DOCUMENTS BEFORE THE DIT(E) FOR APPROVAL OF REGISTR ATION UNDER S.80G(5) OF THE ACT BECAUSE CHARTERED ACCOUNTANT OF THE TRUST R EMAINED IN HOSPITAL ON ACCOUNT OF ACCIDENT. IN VIEW OF THE ABOVE, WE SET ASIDE THE MATTER BACK TO ITA NO. 2715/AHD/2014 [CONSERVATION CONSORTIUM VS. DIT(E)] - 3 - THE FILE OF THE DIT(E) TO DECIDE THE MATTER AFRESH AFTER GIVING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSES. SD/- SD/- (PRAMOD KUMAR) (MAHAVIR PRASAD) VICE PRESIDENT JU DICIAL MEMBER AHMEDABAD: DATED 22/03/2019 TRUE COPY S.K.SINHA !'#' / COPY OF ORDER FORWARDED TO:- $. / REVENUE 2. / ASSESSEE '. ()* + / CONCERNED CIT 4. +- / CIT (A) .. /01 22)*3 )*#3 45( / DR, ITAT, AHMEDABAD 6. 178 9 / GUARD FILE. BY ORDER / 3 /4 )*#3 45( THIS ORDER PRONOUNCED IN OPEN COURT ON 22/03/ 2019