Sandhia Alias Shelan Mata Trust, Banaskantha V. The CIT- Exemption, Ahmedabad

ITA 370/AHD/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 4135 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 30-01-2024
• Assessment Year: misc
• Appeal Filed On: 11-05-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 2; 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I. T. A. No . 370/Ahd/20 23 Sa n d hi a A l ia s Sh e l an Ma t a Tr u s t Ma ng r ol , Th ar a d, B a n as ka nt ha - 38 5 5 65 बनाम/ Vs . CI T ( E x em pt io n) A h m e da b ad थायी लेखा सं./जीआइआर सं./P A N/ G I R N o . : A B C T S2 4 2 2 D (Appellant) . . (Respondent) अपीलाथ ओर से /Appellant by : Shri Mehul Thakker, A.R. यथ क ओर से/Respondent by : Shri Kamlesh Makwana, CIT DR & Shri Ashok Kumar Suthar, Sr. DR D a t e o f H e a r i ng 31/01/2024 D a t e o f P r o n o u nc e me n t 31/01/2024 O R D E R PER Ms. MADHUMITA ROY - JM: Th e instan t app eal filed at th e instan ce of the asse ss ee is directed against the order dated 31. 05. 2023 passed by the National Faceles s App eal Centre (NFAC), Delhi, arising out of the order dated 1 8.03. 2 016 passed b y th e DCIT, Circle-1 (3 ), Vado dara, under Section 1 43(3) of the Act for As sess ment Year 201 3-14. 2. Th e asse ssee pre ferred an application for registration of the Trust under Section 12AB of the Act in For m No . 10AB u nder Rule 17A o f th e IT Ru les, 1 962. ITA No. 370/Ahd/2023 [Sandhia Alias Shelan Mata Trust vs. CIT(E)] - 2 - 3. Th e Ld. CIT(E) rejected the said a pplication fo r registration of the Tru st under S ection 1 2AB of the Act of th e assessee on the basis o f th e fact th at the name o f t he Trust is not matching with th e PAN nu mber available v is-a-vis certificate o f reg istration granted by the autho rities. 4. Th e case o f th e as se ssee is this th at on 06 . 01.202 3 the asses see made adjournment ap plicatio n and details were also filed with ann exures. F urth er that, th is mi s-match of name wh ich was th e basis of the rejectio n of the clai m o f the as sess ee by Ld. CIT(E) was not co mmunicated to the asses see before passin g o f ord er. Hence, he prays for setting aside th e issue to th e file of the Ld . CIT(E). He further relied up on the order passed by th e Co - ord inate Ben ch in ITA No . 38 0/Ah d/2013 o n id entical issue wh en on th e said facts and circu mstances of the matter, the issue was restored to th e file of th e Ld. CIT(E) for adjud ication o f the sa me de no vo. The Ld . DR failed to controvert such con tention mad e by th e Ld. AR. 5. We h ave h eard the rival sub mi ssio ns made by the respective parties and we h ave also peru sed t he relevant materi als available on record including the o rd er p assed by the Co-ordinate Bench in si milar matter in ITA No. 380/Ahd/20 13. Th e relevant paragraph whereo f is as follows: “ 7 . We h a v e h e a r d b o t h t h e p a r t i e s a n d p e r u s e d a l l t h e r e l e v a n t m a t e r i a l a v a i l a b l e o n r e c o r d . I t i s p e r t i n e n t t o n ot e t h a t a t n o p o i n t o f t i m e t h e a s s e s s e e w a s c o n f ro n t e d a b o u t t h e m i s m at c h i n th e n a m e o f t h e t r u s t a s p e r P A N v i s - à - v i s C e r t i f i c a t e o f R e g i s t r a t i o n a n d ot h e r d o c u m e n t s w h i l e s e n d i n g t h e n o t i c e s r e l a t e d t o t h e a c t i v i t i e s o f t he a p p l i c a n t t r u s t a n d o t h e r d e t a i l s f o r r e g i s t r a t i o n o f t h e a p p l i c a n t t r us t . T h u s , t h e p r o p e r ITA No. 370/Ahd/2023 [Sandhia Alias Shelan Mata Trust vs. CIT(E)] - 3 - o p p o r t u n i t y w a s n o t g i v e n t o t h e a p p l i c a n t t r u s t a nd t h e r e f o r e , i n t h e i n t e r e s t o f j u s t i c e i t w i l l b e a p p r o p r i a t e t o r e m a nd b a c k t h i s m a t t er t o t h e f i l e o f t h e C I T - E f o r p r o p e r a d j u d i c a t i o n a f t e r t a ki n g c o g n i z a n c e o f t h e e x p l a n a t i o n o f t h e d e t a i l s g i v e n b y t h e a p p l i c a n t tr u s t . N e e d l e s s t o s a y t h e a p p l i c a n t t r u s t b e g i v e n o p p o r t u n i t y o f h e a r i n g b y f o l l o w i n g p r i n c i p l e s o f n a t u r a l j u s t i c e . ” 6. Und er the facts and circu mstances of th e case, resp ectfully relying upon the order p assed by the Co -o rd in ate Bench on the id entical facts, we set aside the issu e to the file o f the Ld. CIT(E) fo r deciding th e same afre sh upo n tak ing in to consid eration the fact so av ailable and the ev id ence to b e addu ced by the asses see before hi m at the ti me o f hearing of the matter. Ld. CIT(E) is also directed to give further opportu nity of being h eard to the asses see and to p ass a reasoned order strictly in accordance with law. 7. In the resu lt, the appeal preferred b y th e asse ssee i s allowed fo r statistical purpo ses. This Order pronounced on 31/01/2024 Sd/- Sd/- (WASEEM AHMED) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 31/01/2024 S. K. SINHA True Copy आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त(अपील) / The CIT(A)- 5. "वभागीय &त&न ध, आयकर अपील)य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड/ फाईल / Guard file. आदेशान ु सार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपील य अ!धकरण, अहमदाबाद / ITAT, Ahmedabad