Raginiben Bipinchandra Seva Karya Trust, Ahmedabad V. The Dy.DIT, (Exemp.), Ahmedabad

ITA 3054/AHD/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 89440 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-05-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 19-11-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHELLY JINDAL
• Assessee Lawyers: PF JAIN

Judgement Text

, C, IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, C BENCH , !' # $% & , ' ' ! ( BEFORE S/SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AN D KUL BHARAT, JUDICIAL MEMBER) ITA NO.3054/AHD/2014 [ASSTT.YEAR : - ] RAGINIBEN BIPINCHANDRA SEVA KARYA TRUST C/O. MANISHKUMAR BIPINCHAND GOR SHIVDHARA SOCIETY, NR. NIRMALA PARK ODHAV, AHMEDABAD 380 021. /VS. DDIT (EXEMPTION) AHMEDABAD. ( *+ / APPELLANT) ( ,-*+ / RESPONDENT) ASSESSEE BY : SHRI P.F. JAIN REVENUE BY : SHRI SHELLY JINDAL, CIT-DR DATE OF HEARING : 11 TH MAY, 2015 DATE OF PRONOUNCEMENT : 15-5-2015 O R D E R PER KUL BHARAT, JUDICIAL MEMBER : THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE DIRECTOR OF INCOM E-TAX (EXEMPTIONS), AHMEDABAD DATED 15.9.2014. 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS IN THE APPEAL: 1. THE LD. DIRECTOR OF INCOME-TAX (EXEMPTION) HAS GRIEVOUSLY ERRED IN LAW AND ON FACTS IN NOT GRANTING APPROVAL U/S.80G O F THE IT ACT TO THE APPELLANT TRUST WITHOUT APPRECIATING AND CONSIDERIN G THE RELEVANT FACTS WHICH INTER ALIA INCLUDED REGISTRATION OF THE TRUST U/S.12AA AND OTHER DOCUMENTS FURNISHED BY SUBMISSION DATED 03/03/2014 FOR GRANT OF RECOGNITION U/S.80G OF THE IT ACT. ITA NO.3054/AHD/2014 -2- 2. HE HAS ERRED IN LAW AND ON FACTS IN NOT GRANTING APPROVAL U/S.80G OF THE I.T.ACT. WITHOUT CONSIDERING THE RELEVANT F ACTORS AS PER THE LAW AND BASING HIS ORDER ON IRRELEVANT CONSIDERATION. 3. HE HAS ERRED IN LAW AND ON FACTS IN REJECTING TH E APPLICATION IN FORM NO.10G FOR APPROVAL U/S.80G(5) OF THE AT WITHO UT APPRECIATING THE FACT THAT THE QUERY LETTER DATED 28/04/2014 WAS NOT RECEIVED BY THE ASSESSEE AND THE LETTER DATE 27/8/2014 COULD NOT BE ATTENDED ON ACCOUNT OF UNAVOIDABLE CIRCUMSTANCES WHEREAS MOST OF THE DE TAILS REQUIRED STOOD FURNISHED. 4. ON THE FACTS THE APPELLANT RUST OUGHT TO HAVE BE EN GRANTED RECOGNITION/APPROVAL U/S.80G OF THE IT ACT, 1961. 3. BRIEFLY STATED FACTS ARE THAT THE ASSESSEE FILED APPLICATION SEEKING EXEMPTION UNDER SECTION 80G(5) OF THE INCOME TAX AC T, 1961 (HEREINAFTER REFERRED TO AS THE ACT). THE SAID APPLICATION WA S REJECTED BY THE DIT(EXEMPTION) BY OBSERVING AS UNDER: 4. THEREFORE, WITH A VIEW TO GIVE ONE MORE OPPORTU NITY OF BEING HEARD TO THE APPLICANT, ANOTHER LETTER WAS ISSUED TO THE APPLICANT TRUST ON 27/08/2014 MARKED FINAL OPPORTUNITY REQUIRING THE DETAILS/DOCUMENTS AS MENTIONED THEREIN. IT WAS STATED WITHOUT ANY AM BIGUITY IN THE SAID LETTER THAT FAILURE TO COMPLY WITH THE SAID LETTER WILL ENTAIL REJECTION OF ITS APPLICATION UNDER REFERENCE. HOWEVER, ON GIVEN DAT E NEITHER ASSESSEE ATTENDED THE OFFICE NOR FILED ANY DETAILS/DOCUMENTS . THIS CASTS DOUBT ON THE GENUINENESS OF THE TRUST. THEREFORE, IN THE AB SENCE OF COMPLETE DETAILS/DOCUMENTS, IT IS NOT POSSIBLE TO SATISFY AB OUT THE GENUINENESS OF THE ACTIVITIES OF THE ABOVE TRUST OR THE SAME BEING CARRIED OUT IN ACCORDANCE WITH THE OBJECTIONS OF THE TRUST. 5. IN VIEW OF THE ABOVE FATS, THE APPLICATION FILE D IN FORM NO.10G FOR THE APPROVAL U/S.80G(5) OF THE INCOME-TAX ACT IS RE JECTED. 4. THE ASSESSEE, FEELING AGGRIEVED BY THE ORDER OF THE DIT (EXEMPTION) HAS PREFERRED THE PRESENT APPEAL BEFORE THE TRIBUNAL. 5. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT ALL THE REQUISITE DETAILS WERE FILED BEFORE THE DIT(EXEMPTION), BUT A S COUNSEL FOR THE ASSESSEE COULD NOT APPEAR IN THE PROCEEDINGS BEFORE THE DIT( EXEMPTION), THE LD.DIT(EXEMPTION) REJECTED THE APPLICATION. ON THE CONTRARY, THE LEARNED DR ITA NO.3054/AHD/2014 -3- SUPPORTED THE ORDER OF THE DIT(EXEMPTION). HE SUBM ITTED THAT THERE IS NO ILLEGALITY IN THE ORDER OF THE LD.DIT(EXEMPTION). 6. WE HAVE CONSIDERED SUBMISSIONS OF THE BOTH THE P ARTIES AND PERUSED THE ORDER OF THE AUTHORITY BELOW. THERE IS NO DISPUTE WITH REGARD TO THE FACT THAT ON 27.8.2014 A LETTER WAS ISSUED TO THE APPLICANT-TRUS T TO FURNISH CERTAIN DOCUMENTS AND APPEAR BEFORE THE LD. DIT(EXEMPTION) AND THE LD . DIT(EXEMPTION) HAS RECORDED THAT, ON THE DATE FIXED, NEITHER ANY REPRE SENTATION WAS MADE NOR THE REQUISITE DETAILS WERE FILED. THE CONTENTION OF TH E LEARNED COUNSEL FOR THE ASSESSEE IS THAT ALL DETAILS WERE FILED BEFORE THE DIT(EXEMPTION). HE DREW OUR ATTENTION TO THE PAPER BOOK PAGE NOS.47 TO 48 WHERE IN IT IS STATED THAT THE DOCUMENTS WERE ENCLOSED. UNDER THESE CIRCUMSTANCES , WE ARE OF THE CONSIDERED VIEW THAT THE APPLICATION UNDER SECTION 80G(5) OF T HE APPLICANT IS REQUIRED TO BE RESTORED TO THE FILE OF LD. DIT(EXEMPTION) FOR DECI SION AFRESH, ON THE BASIS OF THE DOCUMENTS PLACED ON RECORD. ACCORDINGLY, WE HEREBY SET ASIDE THE IMPUGNED ORDER OF LD.DIT(E) AND RESTORE THE APPLICATION OF T HE ASSESSEE TO HIS FILE FOR DECISION AFRESH. THE ASSESSEE IS DIRECTED TO FURNI SH THE DOCUMENTS BEFORE THE LD. DIT(EXEMPTION) FOR DECIDING THE ISSUE AFRESH. AFTE R TAKING THE COPY OF THIS ORDER, THE ASSESSEE IS DIRECTED TO APPROACH LD. DIT (EXEMPTION) SUO MOTO, AND ON RECEIPT OF THIS ORDER, LD. DIT(EXEMPTION) IS TO DEC IDE THE APPLICATION OF THE APPLICANT AFRESH. THUS, THE GROUNDS OF THE APPEAL OF THE ASSESSEE ARE ALLOWED AS ABOVE. 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- ( / ANIL CHATURVEDI) !' # /ACCOUNTANT MEMBER ( & /KUL BHARAT) ' '