SITA DEVI BERLIA CHARITABLE TRUST, MUMBAI V. DIT (E), MUMBAI

ITA 2776/MUM/2012

• Counselvise Citation: 277619914 RSA 2012
• Duration Of Justice: 2 year(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-05-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 12-05-2014
• Assessment Year: 2012-2013
• Appeal Filed On: 24-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GIRIJA DAYAL
• Assessee Lawyers: SANJEEV M SHAH
• Keywords: Charitable institution
• Section: 12A; 12AA

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH, MUMBAI , , BEFORE SHRI SANJAY ARORA, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA , JUDICIAL M EMBER . / ITA NO. 2776 / MUM./201 2 ( / ASSESSMENT YEAR : N.A. ) MRS. SITA DEVI BERLIA CHARITABLE TRUST 212/216, SAMUEL STREET, WADGADI MUMBAI 400 003 .. / APPELLANT V/S DIRECTOR OF INCOME T AX (EXEMP.) PIRAMAL CHAMBERS, PAREL MUMBAI 400 012 .... / RESPONDENT ./ PERMANENT ACCOUNT NUMBER AAETS6919E / ASSESSEE BY : MR. SANJEEV M. SHAH / REVENUE BY : MR. GIRIJA DAYA L / DATE OF HEARING 12 .0 3 .201 4 / DATE OF ORDE R 12.05 .2014 / ORDER , / PER AMIT SHUKLA , J.M. THE AFORESAID APPEAL HA S BEEN PREFERRED BY THE ASSESSEE CHALLENGING T HE IMPUGNED ORDER DATED 2 ND MARCH 2012, PASSED UNDER SECTION 12AA(1)(B)(II) OF THE INCOME TAX ACT, 1961 (FOR SHORT 'THE ACT') BY THE LEARNED DIREC TOR OF INCOME TAX (EXEMPTION) [ DIT(E)], MUMBAI. MRS. SITA DEVI BERLIA CHARITABLE TRUST 2 2 . BEFORE US, THE LEARNED COUNSEL FOR THE ASSESSEE, AT THE OUTS ET, SUBMITTED THAT THE IMPUGNED ORDER , REJECTING THE ASSESSEES APPLICATION FOR REGISTRATION UNDER SECTION 12AA R/W SECTION 12A HAS BEEN PASSED EX PARTE WITHOUT GIVING THE ASSESSEE DUE AND EFFECTIVE OPPORTUNITY OF HEARING TO PRESENT ITS CASE. IT HAS BEEN S UBMITTED THAT THE ASSESSEE HAS FILED ITS APPLICATION FOR REGISTRATION IN FORM 10A ALONG WITH RELEVANT DETAILS AND ANNEXURES ON 26 TH SEPTEMBER 2011, BEFORE THE LEARNED DIT(E). ON RECEIPT OF THE NOTICE OF HEARING ISSUED BY THE OFFICE OF THE LEARNED DIT(E), T HE AUTHORIZED REPRESENTATIVE OF THE ASSESS EE ATTENDED THE OFFICE OF THE LEARNED D IT(E) AND HE WAS GIVEN TO UNDERSTAND THAT THE LEARNED DIT(E) WAS BUSY AND SOME OTHER DATE FOR COMPLIANCE WOULD BE INTIMATED. HOWEVER, NO SUCH NOTICE FOR FRESH INTIMATION OF TH E DATES WAS GIVEN AND EX PARTE ORDER WAS PASSED REJECTING THE ASSESSEES APPLICATION. IN SUPPORT OF THIS CONTENTION, A SWORN A FFIDAVIT OF MR. RAJESH SHARMA, AUTHORIZED REPRESENTATIVE OF THE ASSESSEE TRUST HAS BEEN FILED. 3 . THE LEARNED DEPARTMENTAL REPRESENT ATIVE, ON THE OTHER HAND, RELIED UPON THE ORDER PASSED BY THE LEARNED DIT(E). 4 . AFTER HEARING BOTH THE PARTIES, WE FIND THAT THERE IS NO EVIDENCE ON RECORD THAT AFTER 3 RD JANUARY 2012, ANY NOTICE HAS BEEN SERVED UPON THE ASSESSEE FOR FURTHER COMPLIANCE. THE AVERMENTS MADE I N THE A FFIDAVIT HAS NOT BEEN REBUTTED BEFORE US THAT ANY LETTER OR FURTHER NOTICE DATED 21 ST FEBRUARY 2012, HAS BEEN SERVED UPON THE ASSESSEE AS MENTIONED IN PARA 2 OF THE IMPUGNED ORDER. THE LEARNED COUNSEL HAD ALSO BROUGHT TO OUR NOTICE THAT IN A SIMILAR ORDER PASSED BY THE TRIBUNAL IN POKARMAL BERLIA MEMORIAL TRUST V/S DDIT(E), IN ITA NO.2775/MUM./2012 , VIDE ORDER DATED 12 TH OCTOBER 2013, ON IDENTICAL FACTS AND ON SIMILAR ORDER PASSED BY THE LEARNED DIT(E), THE MATTER HAS BEEN RESTORED B ACK TO THE FILE OF THE LEARNED DIT(E), MUMBAI, FOR MRS. SITA DEVI BERLIA CHARITABLE TRUST 3 PASSING OF ORDER FRESH ORDER AFTER PROVIDING DUE AND EFFECTIVE OPPORTUNITY OF HEARING TO THE ASSESSEE. IN THE PRESENT CASE ALSO, IN THE INTEREST OF JUSTICE, WE SET ASIDE THE IMPUGNED ORDER PASSED BY THE LE ARNED DIT(E) AND RESTORE THE MATTER BACK TO HIS FILE WITH A DIRECTION TO PROVIDE DUE AND EFFECTIVE OPPORTUNITY OF HEARING TO THE ASSESSEE TO PRESENT ITS CASE AND THEN DECIDE THE ISSUE OF REGISTRATION UNDER SECTION 12AA R/W SECTION 12A ON MERITS AND IN ACCO RDANCE WITH THE PROVISIONS OF LAW. THUS, THE GROUND RAISED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5 . 5. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURP OSES. 12 TH MAY 2014 ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH MAY 201 4 SD/ - SANJAY ARORA ACCOUNTANT MEMBER SD/ - AMIT SHUKLA JUDICIAL MEMBER MUMBAI, DATED : 12 TH MAY 2014 / COPY OF THE ORDER FORWARDED TO : ( 1 ) / THE ASSESSEE ; ( 2 ) / THE REVENUE; ( 3 ) ( ) / THE CIT(A ) ; ( 4 ) / THE CIT, MUMBAI CITY CONCERNED ; ( 5 ) , , / THE DR, ITAT, MUMBAI ; ( 6 ) / GUARD FILE . / TRUE COPY / BY ORDER . / PRADEEP J. CHOWDHURY / SR. PRIVATE SECRETARY / / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI