Shrimati Gulshan Kishorechand Bansal Charitable Trust, Ahmedabad V. The CIT( Exemptions), Ahmedabad

ITA 3507/AHD/2015

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 5957 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: misc
• Appeal Filed On: 15-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P PATHAK
• Assessee Lawyers: A L THAKKAR
• Keywords: Charitable institution

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH (BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER) ITA. NO: 3507/AHD/2015 (ASSESSMENT YEAR: N.A.) SHRIMATI GULSHAN KISHORECHAND BANSAL CHARITABLE TRUST. 52, VASANT KUNJ SOCIETY, NR. SHARDAMANDIR ROAD, PALDI, AHMEDABAD-380007 V/S THE COMMISSIONER OF INCOME TAX-(EXEMPTIONS), AHMEDABAD (APPELLANT) (RESPONDENT) PAN: AAPTS1606K APPELLANT BY : SHRI A. L. THAKKAR, AR RESPONDENT BY : SHRI O.P. PATHAK, SR. D.R. ( )/ ORDER DATE OF HEARING : 23 -02-201 8 DATE OF PRONOUNCEMENT : 26 -02-2018 PER N.K. BILLAIYA, ACCOUNTANT MEMBER: 1. THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST TH E ORDER OF LD. CIT (EXEMPTIONS), AHMEDABAD DATED 19.10.2015 FRAMED U/S . 80G(5) OF THE ACT. ITA NO. 3507 /AHD/2015 . A.Y. N.A. 2 2. THE SOLE GRIEVANCE OF THE ASSESSEE IS THAT THE LD. CIT(EXEMPTIONS) HAS ERRED IN REJECTING THE APPLICATION FILED IN FORM 10G FOR THE APPROVAL U/S. 80G(5) OF THE ACT. 3. WE HAVE CAREFULLY PERUSED THE ORDER U/S. 80G(5) OF THE ACT. WE FIND THAT THE LD. CIT(EXEMPTIONS) HAD ISSUED A NOTICE DATED 26.11 .2015 CALLING FOR DOCUMENTS/DETAILS IN RESPECT OF THE CLAIM OF APPROV AL U/S. 80G(5) OF THE ACT. ON RECEIVING NO PLAUSIBLE REPLY, THE LD. CIT(EXEMPT IONS) ONCE AGAIN ISSUED NOTICE DATED 09.09.2015 REQUIRING THE ASSESSEE TO F URNISH THE REQUISITE DETAILS. THOUGH THE NOTICES HAVE BEEN ISSUED BY THE LD. CIT( EXEMPTIONS) BUT THERE IS NOTHING ON RECORD TO SHOW THAT THE NOTICES WERE ACT UALLY SERVED UPON THE ASSESSEE. 4. BEFORE US, THE LD. COUNSEL FOR THE ASSESSEE STATED THAT HE HAS BEEN INFORMED BY THE ASSESSEE THAT THE NOTICES WERE NOT SERVED UPON IT. 5. IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE DEEM I T FIT TO RESTORE THE ISSUE TO THE FILES OF THE LD. CIT(EXEMPTIONS). THE LD. CIT(EXEMP TIONS) IS DIRECTED TO ISSUE AND SERVED FRESH NOTICE UPON THE ASSESSEE GIVING IT ONE MORE OPPORTUNITY TO FURNISH THE REQUISITE DETAILS. THE ASSESSEE IS DIRE CTED TO COMPLY WITH NOTICES OF THE LD. CIT(EXEMPTIONS). THE APPEAL IS ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON 26 - 02- 20 18 SD/- SD/- (RAJPAL YADAV) (N. K. BILLAIYA) JUDICIAL MEMBER TRUE COPY ACCOUNTANT MEMBER AHMEDABAD: DATED 26/02/2018 ITA NO. 3507 /AHD/2015 . A.Y. N.A. 3 RAJESH 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,AHME DABAD