Amleshwar Devsthan Seva Charitable Trust, Bharuch V. The CIT-III, Baroda

ITA 2991/AHD/2014

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 8285 (ITAT-SURAT)
• Duration Of Justice: 4 year(s) 10 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 13-11-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Charitable institution; Opportunity of being heard; Principle of natural justice; Set aside
• Section: 12A; 12AA; 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI AMARJIT SINGH, JM AND SHRI O. P. MEENA , AM / I .T.A. NO. 2991 /AHD /20 1 4 ( / ASSESSMENT YEAR: ) THE TRUSTEE AMLESHWAR DEVSTHAN SEVA CHARITABLE TRUST, AT & PO, AMLESHWAR, BHARUCH - 392001 . / VS. CIT - III, 2 ND FLOOR, AAYAKAR BHAVAN, ANNEXE, RACE COURSE CIRLCE BARODA - 7. ./ ./ PAN/GIR NO. : AAETA1691B ( / APPELLANT ) .. ( / RESPONDENT ) / DATE OF HEARING : 01/ 10 / 201 9 / DATE OF PRONOUNCEMENT : 01 /10/ 2019 / O R D E R PER AMA RJIT SINGH, J M: THE ASSESSEE HAS FILED THE PRESENT APPEAL AGAINST THE ORDER DATED 31 . 0 7 .201 4 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - III , BARODA [HEREINAFTE R REFERRED TO AS THE CIT(A)] IN WHICH THE APPLICATION FOR REGISTRATION U/S 12A OF THE I. T. ACT, 1961 HAS BEEN ORDER TO BE REJECTED. 2 . THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS : - 1. LD. CIT(III) ERRED IN LAW AND ON FACTS IN REFUSING TO GRANT REGISTRATION U/S 12AA OF THE ACT TO THE APPELLANT TRUST. LD. CIT(III) OUGHT TO HAVE GRANTED RE GISTRATION IN LIGHT OF THE FACT THAT ALL THE REQUISITE FORM ALITIES UNDER THE PROVISIONS OF THE ACT WERE COMPLIED WITH BY THE APPELLANT TRUST. 2. LD. CIT(III) ERRED IN LAW AND ON FACTS IN HOLDING THAT THE TRUST WAS NOT GENUINELY CARRYING ACTIVITIES IN TERMS OF OBJECTS IN ASSESSEE BY : NONE REVENUE BY: SHRI MAYANK PANDEY ( SR. DR) ITA. NO .2991 / AHD /201 4 A.Y 2 TRUST DEED WITHOUT VERIFYING AND APPRECIATING THE FACTS OF THE MATTER. THE ORDER OF LD. CIT(III) BEING UNJUST, PERVERSE AND AGAINST THE PRINCIPLES OF NATURAL JUSTICE DENYING REGISTRATION TO APPELLANT TRUST CREATED TO CARRY OUT GENUINE CHARITABLE ACTIVITIES DESERVES TO BE QUASHED AND TRUST BE GRANTED REGISTRATION U/S 12AA OF THE ACT. THE APPELLANT CRAVES LEAVE TO ADD, AMEND, ALTER, EDIT, DELETE, MODIFY OR CHANGE ALL OR ANY OF THE GROUNDS OF APPEAL AT THE TIME OF OR BEFORE THE HEARING OF THE APPEAL. 3 . THE BRIEF FACTS OF THE CASE ARE THAT THE AMLESHWAR DEVSTHAN SEVA CHARITABLE TRUST, REGISTERED ON 05.03.2013 MOVED AN APPLICATION FOR REGISTRATION U/S 12A OF THE INCOME TAX ACT, 1961 WHICH WAS RECEIVED IN THE OFFICE OF COMMISSIONER OF INCOME TA X - III BARODA ON 28.01.2014. THE NECESSARY DETAILS WERE CALLED, THE ASSESSEE FAILED TO APPEAR BEFORE THE AUTHORITY BELOW , THEREFORE, THE APPLICATION U/S 12A OF THE ACT WAS REJECTED. 4. WE HAVE HEARD THE ARGUMENT ADVANCED BY THE LD. REPRESENTATIVE OF THE DEP ARTMENT AND HAS GONE THROUGH THE CASE CAREFULLY. WE FIND THAT THE COMMISSIONER OF INCOME - TAX - III BARODA HAS PASSED THE ORDER IN THE ABSENCE OF THE ASSESSEE/REPRESENTATIVE OF THE ASSESSEE . I N THE INTEREST OF JUSTICE A FAIR AND REASONABLE OPPORTUNITY IS REQ UIRED TO BE GIVEN TO THE ASSESSEE BEFORE PASSING THE ORDER. THEREFORE, WE SET ASIDE THE FINDING OF THE CIT - III BARODA AND RESTORE THE ISSUE BEFORE HIM TO DECIDE THE MATTER OF CONTROVERSY AFRESH BY GIVING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE IN ACC ORDANCE WITH LAW. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IS HEREBY ALLOWED FOR STATISTICAL PURPOSES . ITA. NO .2991 / AHD /201 4 A.Y 3 5 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS HEREBY ORDERED TO BE ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON 01 /1 0/ 2019 . SD/ - SD/ - ( O. P. MEENA ) (AMARJIT SINGH) / ACCOUNTANT MEMBER /JUDICIAL MEMBER SURAT, DATED : 01 /10/ 2019 V IJAY PAL SINGH/SR. PS COPY SENT TO - ASSESSEE/AO/PR. CIT/ CIT (A)/ ITAT (DR)/GUARD FILE OF ITAT. BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR, SURAT