Sadbhavna Charitable Trust, Ahmedabad V. The Directior of Income tax(Exemp.), Ahmedabad

ITA 2877/AHD/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 2130 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-04-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 15-04-2013
• Assessment Year: misc
• Appeal Filed On: 24-12-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y P VERMA
• Keywords: Charitable institution; Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD B BENCH BEFORE: SHRI D.K. TYAGI, JUDICIAL MEMBER AND SHRI T.R. MEENA, ACCOUNTANT MEMBER SADBHAVNA CHARITABLE TRUST, 17-A, HIMMATLAL PARK, AZAD SOCIETY, AHMEDABAD-380015 PAN: AABTS3357D (APPELLANT) VS DIRECTOR OF INCOME-TAX (EXEMPTION), AHMEDABAD (RESPONDENT) REVENUE BY: SRI Y.P. VERMA, SR. D.R. ASSESSEE BY: SRI BHARAT SHAH. A.R. DATE OF HEARING : 15-04-2013 DATE OF PRONOUNCEMENT : 15-04-20 13 / ORDER PER : D.K. TYAGI, JUDICIAL MEMBER:- THIS IS THE ASSESSEE APPEAL AGAINST THE EX-PARATE ORDER OF LD. DIT(EXEMPTION), AHMEDABAD DATED 22-10-2012. 2. AT THE TIME OF HEARING LEARNED COUNSEL OF THE AS SESSEE SUBMITTED THAT ASSESSEES APPLICATION FOR EXEMPTION U/S 80G(5) HAS BEEN REJECTED BY LD. ITA NO. 2877/AHD/2012 I.T.A NO.2877/AHD/2012 PAGE NO SADBHAVNA CHARITABLE TRUST VS. DIT(EXEMPTION) 2 DIT(EXEMPTION) BY PASSING AN EX-PARTE ORDER WITHOUT GIVING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. HE THE REFORE PRAYED THAT IN THE INTEREST OF NATURAL JUSTICE AND FAIR PLAY THE MATTE R MAY KINDLY BE RESTORED BACK TO THE FILE OF LD. DIT(EXEMPTION) FOR FRESH AD JUDICATION. LD. D.R. DID NOT OBJECT TO THIS PRAYER OF THE ASSESSEE THEREFORE THE MATTER IS HEREBY RESTORED BACK TO THE FILE OF LD. DIT(EXEMPTION) FOR FRESH ADJUDICATION. 3. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE SD/- SD/- (T.R. MEENA) ( D.K.TYAGI) ACCOUNTANT MEMBER J UDICIAL MEMBER AHMEDABAD : DATED 15/04/2013 AK / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. / RESPONDENT 3. / CONCERNED CIT 4. - / CIT (A) 5. , ! , '# / DR, ITAT, AHMEDABAD 6. $% &' / GUARD FILE. BY ORDER/ , ( / ' ) ! , '#