Vankar Seva Sanstha, Ahmedabad V. The CIT (Exemp.), Ahmedabad

ITA 280/AHD/2015

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 0689 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 6 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-09-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 30-08-2016
• Assessment Year: misc
• Appeal Filed On: 06-02-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S N DIVETIA
• Section: 80G; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH (BEFORE SHRI R. P. TOLANI, JUDICIAL MEMBER & SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER) ITA. NO: 280/AHD/2015 (ASSESSMENT YEAR: N.A.) VANKAR SEVA SANSTHA 52, VRUNDAVAN SHOPPING CENTRE, G.H.B., VEGETABLE MARKET, CHANDKHEDA, AHMEDABAD-382424 V/S THE CIT(EXEM.), 2 ND FLOOR, VASANT NATURE VIEW BLDG., OFF ASHRAM ROAD, AHMEDABAD-380009 (APPELLANT) (RESPONDENT) PAN: AABTV7383A APPELLANT BY : SHRI S.N. DIVETIA, AR RESPONDENT BY : SHRI SANJAY KUMAR, SR. D.R. ( )/ ORDER DATE OF HEARING : 30-08-2016 DATE OF PRONOUNCEMENT : 05 -09-2016 PER N.K. BILLAIYA, ACCOUNTANT MEMBER: 1. WITH THIS APPEAL, THE ASSESSEE HAS CHALLENGED THE C ORRECTNESS OF THE ORDER OF THE LD. CIT(EXEM.), AHMEDABAD DATED 15.12. 2014. ITA NO. 280/ AHD/2015 . A.Y. NA 2 2. THE SUM AND SUBSTANCE OF THE GRIEVANCE OF THE ASSES SEE IS THAT THE LD. CIT(EXEM.) GROSSLY ERRED IN REJECTING THE APPLICATI ON FOR APPROVAL U/S. 80G(5) OF THE ACT. 3. THE REPRESENTATIVES OF BOTH SIDES WERE HEARD AT LEN GTH. ORDER OF THE LD. CIT(EXEM.) IS CAREFULLY PERUSED. WE FIND THAT T HE PROCEEDINGS U/S. 12AA AND 80G(5) OF THE ACT WERE GOING ON SIMULTANEO USLY. THEREFORE, THE QUESTIONNAIRE/DOCUMENTS/DETAILS SOUGHT BY THE L D. CIT(EXEM.) IN RESPECT OF APPLICATION MADE U/S. 80G WENT UNATTENDE D, MEANING THEREBY THAT THE ASSESSEE WAS UNDER THE BONA FIDE B ELIEF THAT THE DOCUMENTS FILED FOR THE PROCEEDINGS U/S. 12AA OF TH E ACT WOULD BE CONSIDERED FOR THE PROCEEDINGS U/S. 80G OF THE ACT. 4. SINCE THE REQUIRED DETAILS/DOCUMENTS WERE NOT FILED THE LD. CIT(EXEM.) REJECTED THE APPLICATION FILED IN FORM NO. 10G FOR THE APPROVAL U/S. 80G(5) OF THE ACT. 5. IN OUR CONSIDERED OPINION AND IN THE INTEREST OF JU STICE AND FAIR PLAY, THE ISSUE MUST BE DECIDED AFRESH BY THE LD. CIT(EXE M.). THEREFORE, WE SET ASIDE THE ISSUE TO THE FILE OF THE LD. CIT(EXEM .). THE ASSESSEE IS DIRECTED TO FILE ALL THE NECESSARY DETAILS/DOCUMENT S ASKED BY THE LD. CIT(EXEM.) AND THE LD. CIT(EXEM.) IS DIRECTED TO DE CIDE THE ISSUE AFRESH AFTER GIVING A REASONABLE AND PROPER OPPORTU NITY OF BEING HEARD TO THE ASSESSEE, AS PER THE PROVISIONS OF THE LAW. ITA NO. 280/ AHD/2015 . A.Y. NA 3 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON 05 - 09- 20 16. SD/- SD/- (R.P. TOLANI) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: TRUE COPY RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHME DABAD