Patidar Sarvoday Trust, Mundra (Kutch) V. The Commr. of Income Tax, (Exemptions), Ahmedabad

ITA 30/RJT/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 1269 (ITAT-RAJKOT)
• Duration Of Justice: 3 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-05-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 06-04-2016
• Assessment Year: misc
• Appeal Filed On: 12-01-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARGOVIND SINGH
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BEN CH, RAJKOT [CONDUCTED THROUGH E-COURT AT AHMEDABAD] (BEFORE SHRI ANIL CHATURVEDI, A.M. & SHRI S. S. GOD ARA, J.M.) ( , , ) ITA NO. 30/RJT/2016 (ASSESSMENT YEAR: NA) PATIDAR SARVODAY TRUST C/O. MR. SHANTILAL P. PATEL PATEL ENGINEERING COMPANY, BUNDAR ROAD, MANDVI-KUTCH 370465 VS. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), ROOM NO.111, 112, 1 ST FLOOR, ANNEXY BUILDING, AAYKAR BHAVAN, ASHRAM ROAD, AHMEDABAD 380009 (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI VIMAL DESAI, A.R. RESPONDENT BY : SHRI HARGOVIND SINGH, CITD.R . DATE OF HEARING : 06-04-201 6 DATE OF PRONOUNCEMENT : 11-05-2016 ( )/ ORDER PER ANIL CHATURVEDI, ACCOUNTANT MEMBER THE PRESENT APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(EXEMPTIONS), AHMEDABAD, DATED 06.11.2015 WHEREB Y ASSESSEE HAS BEEN DENIED THE APPROVAL OF TRUST U/S.12AA OF THE ACT. 2. THE RELEVANT FACTS AS CULLED OUT FROM THE MATERI AL ON RECORD ARE AS UNDER. ITA NO 30/RJT/2016 [PATIDAR SARVODAY TRUST VS. CIT( E)] . 2 3. ASSESSEE IS A TRUST WHO FILED ITS APPLICATION FO R REGISTRATION OF THE TRUST UNDER SECTION 12AA OF THE ACT IN THE OFFICE OF COMMISSION ER OF INCOME TAX-1, RAJKOT ON 05.03.2013. THE REGISTRATION APPLICATION WAS REJEC TED BY THE LD. CIT-1, RAJKOT VIDE ORDER DATED 23.08.2013. ASSESSEE CONTESTED THE ORD ER DATED 23.08.2013 BEFORE THE HONBLE ITAT, RAJKOT. THE HONBLE TRIBUNAL IN ITA NO.413/RJT/2013, DATED 04.12.2014 RESTORED BACK THE ISSUE OF REGISTRATION TO THE FILE OF CIT(EXEMPTIONS) (IN SHORT CIT(E)). THE APPLICATIONS FOR THE APPROVAL U/S.12AA WERE AGAIN REJECTED BY LD. CIT(E) MAINLY FOR THE REASON THAT ASSESSEE NEIT HER ATTENDED NOR FILED THE REQUIRED DETAILS CALLED FOR BY HIM VIDE LETTER DATE D 15.10.2015. AGGRIEVED BY THE ORDER OF LD.CIT(E), ASSESSEE IS NOW IN APPEAL BEFOR E US AND HAS RAISED THE FOLLOWING GROUND:- YOUR APPELLANT BEING AGGRIEVED BY THE ORDER PASSED DATED 06-11-2015 U/S. 12AA(1)(B)(II) R.W.S. 254 OF THE INCOME TAX ACT, 19 61 (HEREINAFTER REFERRED TO AS THE 'ACT') BY THE LEARNED COMMISSIONER OF INCOME-TAX (E XEMPTIONS), AHMEDABAD PRESENTS THIS APPEAL AGAINST THE SAME ON THE FOLLOWING GROUN DS WHICH ARE WITHOUT PREJUDICE TO EACH OTHER:. 1. THE ORDER PASSED THE LEARNED COMMISSIONER OF IN COME TAX (EXEMPTIONS) U/S. 12AA(1)(B)(II) IS BAD IN LAW AS WELL AS ON FACTS. 2. THE LEARNED COMMISSIONER OF INCOME TAX (EXEMPTI ONS) ERRED IN PASSING THE EX- PARTE ORDER WITHOUT GIVING SUFFICIENT OPPORTUNITIES TO THE APPELLANT. 3. THE LEARNED COMMISSIONER OF INCOME TAX (EXEMPTI ONS) ERRED IN LAW AS WELL AS ON FACTS IN REJECTING THE APPLICATION FOR REGISTRATION U/S. 12AA OF THE APPELLANT. 4. THE LEARNED COMMISSIONER OF INCOME TAX (EXEMPTI ONS) ERRED IN PASSING THE EX- PARTE ORDER ARBITRARILY WITHOUT EXPRESSING HIS DISS ATISFACTION ABOUT GENUINENESS OF ACTIVITIES AND OBJECTS OF THE TRUST. 4. BEFORE US, LD. AR SUBMITTED THAT THE ONLY REASON FOR REFUSAL OF REGISTRATION U/S.12AA OF THE ACT BY LD. CIT(E) WAS THAT THE DETA ILS WERE NOT FILED BY ASSESSEE AND THE ORDER PASSED BY LD. CIT(E) WAS EX PARTE ORD ER. HE SUBMITTED THAT DUE TO CERTAIN UNAVOIDABLE CIRCUMSTANCES, THE ASSESSEE COU LD NOT ATTEND THE HEARING ON THE DATE FIXED BY THE LD. CIT(E). HE THEREFORE SUBMITT ED THAT IN THE INTEREST OF JUSTICE, THE ASSESSEE BE GRANTED ONE MORE OPPORTUNITY TO PRE SENT ITS CASE BEFORE LD. CIT(E) ITA NO 30/RJT/2016 [PATIDAR SARVODAY TRUST VS. CIT( E)] . 3 AND FURTHER ASSURED THAT ASSESSEE WILL ATTEND AND SUBMIT THE REQUIRED DETAILS. LD. D.R. ON THE OTHER HAND SUPPORTED THE ORDERS OF LD. CIT(E). 5. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. IN THIS CASE, WE FIND THAT THE APPLICATION OF REGISTRA TION U/S. 12AA OF THE ACT WAS REJECTED BY LD. CIT(E) MAINLY FOR THE REASON THAT T HE ASSESSEE DID NOT FILE THE REQUIRED DETAILS. CONSIDERING THE SUBMISSIONS MADE BEFORE US BY LD. A.R., WE ARE OF THE VIEW THAT IN THE PRESENT CASE AND IN THE INT EREST OF JUSTICE ONE MORE OPPORTUNITY BE GRANTED TO ASSESSEE TO FILE THE REQU IRED DETAILS. WE ACCORDINGLY HEREBY SET ASIDE THE IMPUGNED ORDER OF LD. CIT(E) AND RESTORE THE APPLICATION OF THE ASSESSEE TO THE FILE OF LD. CIT(E) FOR FRESH DE CISION. THE ASSESSEE IS ALSO DIRECTED TO FURNISH ALL THE REQUIRED DOCUMENTS BEFO RE THE LD. CIT(E) FOR DECIDING THE ISSUE AFRESH. THUS THE GROUND OF APPEAL OF ASSESSE E IS ALLOWED AS ABOVE. 6. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN OPEN COURT ON 11/05/2016 SD/- SD/- (S. S. GODARA) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED. 11/05/2016 TRUE COPY S K SINHA 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, RAJKOT