POKARMAL BERLIA MEMORABLE TRUST, MUMBAI V. DIT (E), MUMBAI

ITA 2775/MUM/2012

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 70675 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 3 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-08-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 07-08-2013
• Assessment Year: 2012-2013
• Appeal Filed On: 24-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A C TEJPAL
• Assessee Lawyers: SANJIV M SHAH
• Keywords: Principle of natural justice
• Section: 12A

Judgement Text

, INCOME TAX APPELLATE TRIBUNAL MUM BAI - C BENCH MUMBAI . .. . . .. . , / !'# !'# !'# !'# , ' ' ' ' BEFORE S/SH. B.R.MITTAL,JUDICIAL MEMBER & RAJE NDRA, ACCOUNTANT MEMBER ./ ././ ./ ITA NO.2775/MUM/2012 POKARMAL BERLIA MEMORIAL TRUST 212/216, SAMUEL STREET, WADGADL-MUMBAI - 400 003 PAN: AAATP8922E VS. DIRECTOR OF INCOME-TAX (EXEMPTION),6TH FLOOR, PIRAMAL CHAMBERS, PAREL, MUMBAI-400012 ( %& / // / APPELLANT) ( '(%& / RESPONDENT) %& ) ' %& ) ' %& ) ' %& ) ' / / / / APPELLANT BY : SHRI SANJIV M. SHAH. '(%& * ) ' /RESPONDENT BY : SHRI A.C. TEJPAL + * ,- + * ,- + * ,- + * ,- / // / DATE OF HEARING :12.08.2013 ./0 * ,- / DATE OF PRONOUNCEMENT :12.08.2013 + + + + , 1961 1961 1961 1961 * * * * 254 254 254 254( (( (1 11 1) )) )' ,9, ': ' ,9, ': ' ,9, ': ' ,9, ': ORDER U/S.254(1)OF THE INCOME-TAX ACT,1961(ACT) PER RAJENDRA, A.M. CHALLENGING THE ORDER OF THE DIT(EXEMPTION),MUMBAI, PASSED U/S.12AA OF THE ACT ON 02.03. 2012,ASSESSEE-TRUST HAS RAISED FOLLOWING GROUNDS OF APPEAL: 1 . ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN L AW, THE LEARNED DIRECTOR OF INCOME-TAX (EXEMPTION) [HEREINAFTER REFERRED TO AS LD DIT(E)] ERRED IN DENYING THE REGISTRATION U/S I2AA R.W.S. SECTION 12A OF THE INCOME TAX ACT, 1961. 2. THE ORDER OF LD DIT(E) IS BAD IN LAW AND ON FACT S. 3. THE APPELLANT CRAVES LEAVE TO ADD OR AMEND THE F OREGOING GROUNDS OF APPEAL. FACTS OF THE CASE: 2. ASSESSEE -TRUST FILED AN APPLICATION IN FORM NO. 1 0A ON 26.09.2011 FOR REGISTRATION U/S 12A OF THE ACT.A NOTICE DATED 14.12.2011 WAS SENT FROM THE OFFICE OF THE DIRECTOR, INCOME TAX (EXEMPTI -ON),MUMBAI DIT(E)REQUIRING THE ASSESSEE TO FILE CE RTAIN DOCUMENTS/DETAILS AND CORRECTION OF ORIGINAL DOCUMENTS FOR VERIFICATION BY 03.01.2012.A S PER THE DIT(E) ON THAT DATE NOBODY APPEARED ON BEHALF OF THE ASSESSEE AND NO WRITTEN S UBMISSIONS WERE ALSO FILED. AS PER THE DIT(E) A FINAL CHANCE WAS GIVEN TO THE ASSESSEE,VIDE HIS L ETTER DATED 21.12.2012,TO PRODUCE THE ORIGINAL DOCUMENTS FOR VERIFICATION ON 01.03.2012. AS PER TH E DIT(E), NOBODY ATTENDED ON THAT DATE.VIDE HIS ORDER DATED 02.03.2012 DIT(E)HELD THAT ASSESSEE HAD NOT COMPLIED PROPERLY WITH THE REQUIRE - MENTS NECESSARY FOR REGISTRATION U/S 12A OF THE ACT . AS A RESULT APPLICATION FILED BY THE ASSESSEE WAS REJECTED BY HIM. 2 . 1 .BEFORE US,AUTHORISED REPRESENTATIVE (AR) SUBMITTED THAT ASSESSEE DID NOT GET ANY NOTICE ABOUT HEARING TO BE HELD ON 01.03.2012, THAT ON 03. 01.2012 REPRESENTATIVE OF THE ASSESSEE TRUST 2 ITA NO. 2775/MUM/2012 POKARMAL BERLIA MEMORABLE TRU ST HAD GONE TO THE OFFICE OF THE DIT(E), THAT ASSESSEE WAS CARRYING OUT CHARITABLE ACTIVITIES FOR VERY LONG PERIOD, THAT EX-PARTE ORDER PASSED BY THE DIT( E) WAS AGAINST THE PRINCIPLES OF NATURAL JUSTICE. AN AFFIDAVIT OF SHRI RAJESH SHARMA HAS BEEN FILED B EFORE US IN THIS REGARD.IN THE SAID AFFIDAVIT SHRI SHARMA HAD STATED THAT HE HAD GONE TO OFFICE OF THE DIT(E) ON 03.01.2012, THAT HEARING DID NOT TAKE PLACE ON THAT DAY, HAT NO FURTHER NOTICE OF HE ARING WAS RECEIVED BY THE TRUST, THAT TRUST DID NOT RECEIVE LETTER OF THE DIT(E) DATED 21.02.2012, THAT OBSERVATION MADE BY THE DIT(E) ABOUT NON -ATTENDANCE WAS FACTUALLY INCORRECT. DEPARTMENTAL R EPRESENTATIVE(DR) SUPPORTED THE ORDER OF THE DIT(E). 2.3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL BEFORE US.AFTER PERUSING THE SUBMISSIONS OF THE ASSESSEE AND THE AFFIDAVIT FILED BY SH.RAJESH SHARMA WE ARE OF THE OPINION THAT MATTER SHOULD BE REMANDED BACK TO THE FILE OF THE D IT(E),FOR CONSIDERING THE APPLICATION OF THE ASSESSEE AFRESH. THERE IS NO EVIDENCE THAT HEARING NOTICE DATED 21.12.2012 FIXING HEARING ON 01/03/2012 WAS DULY SERVED ON THE ASSESSEE-TRUST.OR DER OF THE DIT (E) IS SILENT ABOUT THE SERVICE OF NOTICE. THEREFORE, IN THE INTEREST OF JUSTICE WE WOULD LIKE TO REMIT BACK THE MATTER TO THE FILE OF THE DIT(EXEMPTION).HE IS DIRECTED TO AFFORD A REASO NABLE OPPORTUNITY OF HEARING TO THE ASSESSEE AND DECIDE THE APPLICATION ON MERITS. APPEAL FILED BY THE ASSESSEE-TRUST STANDS ALLOWED F OR STATISTICAL PURPOSES. AS A RESULT,APPEAL FILED BY THE AS SESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ; ,< ; ,< ; ,< ; ,< + ;, + ;, + ;, + ;, = = = = > > > > * ** * 9 99 9 ?* @A'B ' C, ?* @A'B ' C, ?* @A'B ' C, ?* @A'B ' C, * ** * !, !, !, !, DE DEDE DE . ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON 12 TH AUGUST,2013 . ': * ./0 ' F G+ 12 TH 9, , 2013 / * 9 H SD/- SD/- ( . . . B.R.MITTAL ) ( !'# !'# !'# !'# / RAJENDRA ) / JUDICIAL MEMBER ' ' ' ' /ACCOUNTANT MEMBER / MUMBAI, G+ /DATE: 12 TH AUGUST,2013 SK ': ': ': ': * ** * ',I ',I ',I ',I J'I0, J'I0, J'I0, J'I0, / COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE / %& 2. RESPONDENT / '(%& 3. THE CONCERNED CIT (A) / K L , 4. THE CONCERNED CIT / K L 5. DR C BENCH, ITAT, MUMBAI / IM9 ',+ , . . . 6. GUARD FILE/ 9 N (I, (I, (I, (I, ', ',', ', //TRUE COPY// ':+ / BY ORDER, @ / D ! DY./ASST. REGISTRAR , /ITAT, MUMBAI