Late Gurushri Balmukunddasji Charitable Trust, RAJKOT-GUJARAT V. The Commissioner of Income Tax-I, RAJKOT-GUJARAT

ITA 377/RJT/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 2378 (ITAT-RAJKOT)
• Duration Of Justice: 1 year(s) 7 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 13-01-2016
• Assessment Year: misc
• Appeal Filed On: 11-06-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M J CHARANIA
• Keywords: Charitable institution
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH , RAJKOT BEFORE: S H RI ANIL CHATURVEDI , ACCOUNTANT MEMBER AND SHR I S. S. GODARA , JUDICIAL MEMBER [CONDUCTED THROUGH E - COURT AT AHMEDABAD] LATE GURUSHRU BALMUKUNDDASJI CHARITABLE TRUST, CHITRAKUT DHAM ASHRAM, SHREE BHUKHARIYA HANUMANDHARA, POST: PADASAN (TRAMBA), RAJKOT PAN:AAATL9339D (APPELLANT) VS TH E COMMISSIONER OF INCOME - TAX - I, RAJKOT (RESPONDENT) REVENUE BY : S H RI M.J. CHARANIA, D . R. ASSESSEE BY: NONE DATE OF HEARING : 13 - 01 - 2 016 DATE OF PRONOUNC EMENT : 20 - 01 - 2 016 / ORDER P ER : S. S. GODARA , JUDICIAL MEMBER : - THI S ASSESSEE S APPEAL , AR ISES FROM ORDER OF THE CIT - I, RAJKOT DATED 25 - 04 - 2014 , IN PROCEEDINGS UNDER SECTION 12AA(1)(B)(II ) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . I T A NO . 377 / RJT /20 14 A SSESSMENT YEAR NA I.T.A NO. 377 /RJT /20 14 A.Y. NA PAGE NO LATE GU RUSHRU BALMUKUNDDASJI CHARITABLE TRUST VS. CIT 2 2. THE ASSESSEE S SOLE SUBS TANTIVE GROUND CHALLENGES CIT S ORDER REFUSING ITS REGISTRATION U/S. 12A OF THE ACT FILED ON 29 - 10 - 2013. THE ORDER UNDER CHALLENGE HOLDS THAT THE ASSESEE S OBJECTS AND ACTIVITIES ARE OF COMMERCIAL NATURE WHICH CANNOT BE HELD AS CHARITABLE. THE SAME ARE S TATED TO BE INCLUDING GEB B ILLING CENTRE RUNNING, PUBLICATION OF MAGAZINE/PERIODICALS AND MICRO FINANCE BUSINESS. SOME OTHER OBJECTS PROVIDE FOR RUNNING AND MAINTENANCE OF RELIGIOUS TEMPLES AND FREE FOOD CENTERS FOR POOR AND NEEDY PEOPLE, TO KEEP EFFECTIV E PEOPLE IN NATURAL CALAMITY LIKE FLOOD, HEAVY RAINS, EARTHQUAKE ETC. WE FIND THAT THE CIT S ORDER UNDER CHALLENGE HAS BEEN PASSED EX - PARTE IN ABSENCE OF ASSESSEE AND IT S AUTHORIZED REPRESENTATIVE. WE TAKE INTO ACCOUNT ALL THESE FACTS AND CIRCUMSTANCES A ND ARE OF THE VIEW THAT LARGER INTEREST OF JUSTICE WOULD BE MET IN CASE THE LD. CIT GRANTS ONE MORE OPPORTUNITY TO THE ASSESSEE FOR AFRESH ADJUDICATION AS PER LAW. THE ASSES SEE SHALL BE AT LIBER TY TO PLACE ALL NECESSARY EVIDENCE IN SUPPORT OF ITS REGISTRA TION CLAIM. WE MAKE IT CLEAR THAT WE HAVE NOT EXPRESSED ANY OPINION ON MERITS OF THE CASE. THE ASSESSEE S SOLE SUBSTANTIVE GROUND IS ACCEPTED FOR STATISTICAL PURPOSES. 3. THE ASSESSEE S APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PR ONOUNCED IN THE OPEN C OURT ON 20 - 01 - 201 6 SD/ - SD/ - (ANIL CHATURVEDI ) ( S. S. GODARA ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD : DATED 20 /01/2016 I.T.A NO. 377 /RJT /20 14 A.Y. NA PAGE NO LATE GU RUSHRU BALMUKUNDDASJI CHARITABLE TRUST VS. CIT 3 AK / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, RAJKOT