M/S DARUL ULOOM GAUSIA YATEEMKHANA AND WELFARE SOCIETY, Mumbai V. CIT-E, Mumbai

ITA 295/MUM/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9195 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 6 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-08-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 22-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BHARAT ANDHLELD
• Keywords: Principle of natural justice
• Section: 12AA; 64; 13

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI , , BEFORE HONBLE SHRI MAHAVIR SINGH, VP AND HONBLE SHRI MANOJ KUM AR AGGARWAL, AM (HEARING THROUGH VIDEO CONFERENCING MODE) ./ I.T.A. NO . 295 /MU M/201 9 ( / ASSESSMENT YEAR: 20 12 - 13 ) M/S DARUL ULOOM GAUSIA YATEEMKHANA AND WELFARE SOCIETY R.NO.8, UPPER FLOOR, MARVE KING CHS LTD. OPP. DAULAT SCHOOL, MALAD (W) MUMBAI - 400 0 64 . / VS. C IT (EXEMPTIONS) PIRAMAL CHAMBERS LALBAUG, PAREL MUMBAI - 400 012 ./ ./ PAN/GIR NO. AA CTD - 2440 - B ( / APPELLANT ) : ( / RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : SHRI BHARAT ANDHLE - LD. DR / DATE OF HEARING : 03/08/2021 / DATE OF PRONOUNCEMENT : 03/08/2021 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. IN THIS APPEAL, THE ASSESSEE IS AGGRIEVED BY REJECTION OF REGISTRATION U/S 12AA V IDE ORDER DATED 27/08/2018. 2. AT THE TIME OF HEARING, NONE APPEARED FOR ASSESSEE. THE PERUSAL OF ORDER SHEET ENTRIES REVEAL THAT SIMILAR IS THE POSITION SINCE LAST SEVERAL HEARING. THE LD. DR PLEADED FOR DISMISSAL OF APPEAL. 2 3. UPON PERUSAL OF IMPUGNED OR DER, IT COULD BE SEEN THAT THE ASSESSEE FAILED TO SUBMIT VARIOUS DETAILS / DOCUMENTS AS ENUMERATED IN PARA - 3 OF THE ORDER DESPITE BEING PROVIDED WITH VARIOUS OPPORTUNITIES. THEREFORE, IT WAS NOT POSSIBLE TO ASCERTAIN THE NATURE OF OBJECTS OF THE TRUST AND THE REGISTRATION WAS REJECTED. KEEPING IN VIEW THE PRINCIPAL OF NATURAL JUSTICE, WE DEEM IT FIT TO PROVIDE ANOTHER OPPORTUNITY OF HEARING TO THE ASSESSEE. ACCORDINGLY, THE MATTER OF REGISTRATION IS RESTORED BACK TO THE FILE OF LD. CIT(E) FOR FRESH ADJUDICA TION AFTER PROVIDING OPPORTUNITY OF HEARING TO THE ASSESSEE. 4. THE APPEAL STAND ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 0 3 RD AUGUST, 2021. SD/ - SD/ - (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) / VICE PRESIDENT / ACCOUNTANT MEMBER MUMBAI; DATED : 03/08/2021 SR.PS, DHANANJAY / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPON DENT 3. ( ) / THE CIT(A) 4. / CIT CONCERNED 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / I TAT, MUMBAI.