Shri Ramniklal Bhaichand Kothari & Revkunvar R. Public Charitable Trust, RAJKOT-GUJARAT V. The Commr. Of Income Tax-Exemption, Ahmedabad

ITA 359/RJT/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 6700 (ITAT-RAJKOT)
• Duration Of Justice: 4 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-02-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 15-02-2017
• Assessment Year: misc
• Appeal Filed On: 27-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: D M THAKKAR
• Keywords: Charitable institution; Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH , RAJKOT (CONDUCTED THROUGH E-COURT AT AHMEDABAD) [CORAM: SHRI S. S. GODARA, JM & SHRI MANISH BORAD, AM ] ITA NO. 359/RJT/2016 ASST. YEAR: - SHRI RAMNIKLAL BHAICHAND KOTHARI & REVAKUNVAR RAMNIKLAL PUBLIC CHARITABLE TRUST, RAJKOT, VIDHYANAGAR MAIN ROAD, RASHTRIYA SHALA COMPOUND, RAJKOT. VS. COMMISSIONER OF INCOME TAX(EXEMPTION), AHMEDABAD. APPELLANT RESPONDENT PAN AAATR 1902J AND ITA NO. 05/RJT/2017 ASST. YEAR: - ACTIVE RURAL DEVELOPMENT FOUNDATION, C/O SHRI KISHOR RANABHAI CHAVDA, 179 RAYJINAGAR, NR. MOTI BAUG, JUNAGADH. VS. COMMISSIONER OF INCOME TAX(EXEMPTION), AHMEDABAD. APPELLANT RESPONDENT PAN AAATA 7608J APPELLANT BY SHRI D.M. THAKKAR , AR RESPONDENT BY SHRI YOGESH PANDEY,CIT,DR DATE OF HEARING: 15/2/2017 DATE OF PRONOUNCEMENT: 16/02/2017 O R D E R PER MANISH BORAD, ACCOUNTANT MEMBER . ITA NO. 359/RJT/2016 & 05/RJT/2017 ASST. YEAR 2 THESE TWO APPEALS BY DIFFERENT ASSESSEES ARE DIREC TED AGAINST THE ORDERS OF LD. COMMISSIONER OF INCOME TAX(A), AH MEDABAD, DATED 27.7.2016 & 26.10.2016 PASSED U/S 80G(5) OF THE IT ACT, 1961 (IN SHORT THE ACT), VIDE APPEAL NO. CIT(E)/AHD/80G/750/ 2015-16 AND CIT(E) /AHD//80G/3/2016-17 RESPECTIVELY. AS THE ISS UES ARE COMMON IN THESE APPEALS THESE WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE . 2. GROUNDS RAISED IN ITA NO.359/RJT/2016 ARE AS UND ER :- 1. THAT THE LEARNED COMMISSIONER OF INCOME TAX (EXE MPTIONS), AHMEDABAD HAS ERRED IN LAW AND ON FACTS IN REFUSING TO GRANT REGISTRATION U/S 80G(5) OF THE INCOME TAX ACT, 1961, 2. THAT THE LEARNED COMMISSIONER OF INCOME TAX (EXE MPTIONS), AHMEDABAD OUGHT TO HAVE GRANTED REGISTRATION U/S 80G(5) OF TH E INCOME TAX ACT, 1961 LOOKING TO THE FACTS AND CIRCUMSTANCES OF THE CASE. 3. THAT THE LEARNED COMMISSIONER OF INCOME TAX (EXE MPTIONS), AHMEDABAD HAS NOT TAKEN ON RECORD REPLY DATED 11/07/2016. 4. THE APPELLANT CRAVES LEAVE TO ADD AND / OR TO AM END AND / OR TO DELETE THE GROUND OF APPEAL UPTO AND AT THE TIME IF HEARING OF APPEAL. 3. GROUNDS RAISED IN ITA NO.05/RJT/2017 ARE AS UNDE R :- 1. THAT THE LEARNED COMMISSIONER OF INCOME TAX (EXE MPTIONS), AHMEDABAD HAS ERRED IN LAW AND ON FACTS IN REFUSING TO GRANT REGI STRATION U/S 80G(5) OF THE INCOME TAX ACT, 1961. 2. THAT THE LEARNED COMMISSIONER OF INCOME TAX (EXE MPTIONS), AHMEDABAD OUGHT TO HAVE GRANTED REGISTRATION U/S 80G(5) OF THE INCOME TAX ACT, 1961 LOOKING TO THE FACTS AND CIRCUMSTANCES OF THE CASE. ITA NO. 359/RJT/2016 & 05/RJT/2017 ASST. YEAR 3 3. THAT THE LEARNED COMMISSIONER OF INCOME TAX (EXE MPTIONS), AHMEDABAD HAS NOT TAKEN ON RECORD REPLY DATED 24.10.2016. 4. THE APPELLANT CRAVES LEAVE TO ADD AND / OR TO AM END AND / OR TO DELETE THE GROUND OF APPEAL UPTO AND AT THE TIME OF HEARING OF APPEAL. 4. WE FIRST TAKE UP ITA NO.359/RJT/2016. BRIEFLY ST ATED FACTS ARE THAT ASSESSEE FILED AN APPLICATION ON 29.01.2016 FO R GETTING REGISTRATION OF THE TRUST U/S 80G(5) OF THE ACT. CE RTAIN INFORMATIONS WERE CALLED FOR BY LD. COMMISSIONER OF INCOME TAX(E ). HOWEVER, ASSESSEE COULD NOT ATTEND NOR FILED ANY SUBMISSIONS ON THE DATE OF HEARING AS A RESULT OF WHICH THE APPLICATION FILED IN FORM NO.10G OF THE ACT FOR APPROVAL U/S 80G(5) WAS REJECTED. 5. AGGRIEVED, ASSESSEE IS NOW IN APPEAL BEFORE THE TRIBUNAL. 6. AT THE OUTSET LD. AUTHORISED REPRESENTATIVE SUBM ITTED THAT MOST OF THE DETAILS WERE SUBMITTED ALONG WITH APPLICATIO N ON FORM 10G BUT DUE TO SOME UNAVOIDABLE CIRCUMSTANCES ASSESSEE WAS UNABLE TO APPEAR BEFORE LD. COMMISSIONER OF INCOME TAX(E). LD . AUTHORISED REPRESENTATIVE REQUESTED THAT IF THE MATTER IS SET ASIDE TO THE FILE OF LD. COMMISSIONER OF INCOME TAX(E) FOR FRESH EXAMINA TION, ALL NECESSARY DETAILS AS REQUIRED BY LD. COMMISSIONER O F INCOME TAX(E) WILL BE SUBMITTED. 7. LD. DEPARTMENTAL REPRESENTATIVE HAD NO OBJECTION IF THE MATTER IS SET ASIDE TO THE FILE OF LD. COMMISSIONER OF INC OME TAX(E). ITA NO. 359/RJT/2016 & 05/RJT/2017 ASST. YEAR 4 8. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORD PLACED BEFORE US. WE OBSERVE THAT AGAINST THE APPLI CATION IN FORM 10G FILED FOR APPROVAL U/S 80G(5) OF THE ACT LD. CO MMISSIONER OF INCOME TAX(E) CALLED FOR 31 INFORMATION BUT ON THE DATE OF HEARING NONE ATTENDED ON BEHALF OF THE ASSESSEE NOR ANY ADJ OURNMENT WAS SOUGHT. DURING THE COURSE OF HEARING BEFORE US, LD. AUTHORISED REPRESENTATIVE HAS REQUESTED FOR GIVING LAST OPPORT UNITY BY SETTING ASIDE THE ISSUES RAISED IN THIS APPEAL TO THE FILE OF LD. COMMISSIONER OF INCOME TAX(E) FOR EXAMINATION AFRESH. NO OBJECTI ON HAS BEEN RAISED BY LD. DEPARTMENTAL REPRESENTATIVE TO THIS E FFECT. WE ARE, THEREFORE, OF THE VIEW THAT IN THE INTEREST OF NATU RAL JUSTICE, ASSESSEE DESERVES ONE MORE OPPORTUNITY OF BEING HEARD AND, W E THEREFORE, SET ASIDE ALL THE ISSUES RAISED IN THIS APPEAL TO THE F ILE OF LD. COMMISSIONER OF INCOME TAX(E) AND DIRECT THE ASSESS EE TO SUBMIT ALL THE DETAILS AS REQUIRED BY HIM. NEEDLESS TO MENTION THAT PROPER OPPORTUNITY OF BEING HEARD WILL BE GIVEN TO THE ASS ESSEE. THIS APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. 9. NOW WE TAKE UP ITA NO.05/RJT/2017. IN THIS APPE AL ALSO ASSESSEE FILED AN APPLICATION FOR APPROVAL U/S 80G( 5) OF THE ACT AND LETTER 30.05.2016 WAS ISSUED FOR FURNISHING NECESSA RY DETAILS BUT NONE APPEARED ON BEHALF OF THE ASSESSEE ON THE GIVE N DATE. LD. AUTHORISED REPRESENTATIVE HAS REQUESTED FOR GIVING ONE MORE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE TO WHICH NO OBJECTION HAS BEEN RAISED BY LD. DEPARTMENTAL REPRESENTATIVE. ITA NO. 359/RJT/2016 & 05/RJT/2017 ASST. YEAR 5 10. WE, THEREFORE, ACCEPT THE REQUEST MADE BY LD. A UTHORISED REPRESENTATIVE AND IN THE INTEREST OF NATURAL JUSTI CE GIVE ONE MORE OPPORTUNITY TO THE ASSESSEE AND SET ASIDE ALL THE I SSUES RAISED IN THIS APPEAL TO THE FILE OF LD. COMMISSIONER OF INCOME TA X(E) FOR FRESH EXAMINATION AND DIRECT THE ASSESSEE TO APPEAR ON TH E GIVEN DATE AND FURNISH ALL NECESSARY INFORMATION. NEEDLESS TO MENT ION THAT PROPER OPPORTUNITY OF BEING HEARD TO BE GIVEN TO THE ASSE SSEE. ACCORDINGLY, THIS APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 11. IN THE RESULT, BOTH THE APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH FEBRUARY, 2017 SD/- SD/- (S. S. GODARA) JUDICIAL MEMBER (MANISH BORAD) ACCOUNTANT MEMBER DATED 16/02/2017 MAHATA/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, RAJKOT ITA NO. 359/RJT/2016 & 05/RJT/2017 ASST. YEAR 6 1. DATE OF DICTATION: 16/02/2017 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: 16/02/2017 OTHER MEMBER: 3. DATE ON WHICH APPROVED DRAFT COMES TO THE SR. P. S./P.S.: 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: __________ 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S./P.S.: 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK: 17/2/17 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK: 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER: 9. DATE OF DESPATCH OF THE ORDER: