Dawoodi Bohra Jamat Masjid, Ahmedabad V. The Director of Income tax(Exemption), Ahmedabad

ITA 3834/AHD/2007

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 8763 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 5 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-03-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 22-03-2010
• Assessment Year: misc
• Appeal Filed On: 10-10-2007
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M G PATEL
• Keywords: Opportunity of being heard; Condonation of delay
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD AHMEDABAD B BENCH (BEFORE S/SHRI D.T. GARASIA, JUDICIAL MEMBER AND A.N. PAHUJA, ACCOUNTANT MEMBER) ITA.NO.3834/AHD/2007 DAWOODI BOHRA JAMAT MASJID A-39, TASLIM SOCIETY PART-2 OPP: BIBI TALAV, VATVA AHMEDABAD 382 440. PAN : AAATD 7323 D VS. THE DIRECTOR OF INCOME TAX (EXEMPTION) AHMEDABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI M.G.PATEL REVENUE BY : MS.SMITI SAMANT O R D E R PER D.T. GARASIA, JUDICIAL MEMBER: THIS IS ASSESSEES APPEAL AGAINST ORDER OF THE DIRECTOR OF INCOME-TAX (EXEMPT ION) DATED 14-8-2007 PASSED UNDER SECTION 12AA OF THE INCOME TAX ACT, 19 61. IN THE APPEAL, THE ASSESSEE HAS RAISED THE FOLLOWING SOLE EFFECTIVE GR OUND: 1. THE LD.DIRECTOR OF IT(EXEMPTION) HAS ERRED IN L AW AS WELL AS ON THE FACTS OF THE CASE BY GRANTING REGISTRATION U/S1 2AAOF THE IT ACT, 1961 TO THE ASSESSEE W.E.F. 1-4-2006 INSTEAD OF FROM 21- 6-2004 WITHOUT PROPERLY APPRECIATING THE GROUNDS FOR CONDONATION O F DELAY AS PER APPLICATION. 2. AFTER HEARING THE RIVAL CONTENTIONS, AND HAVING GONE THROUGH THE ORDER OF THE DIT(EXEMPTION), WE FIND THAT THE DIT HAS NOT GI VEN ANY REASONING FOR NOT CONDONING THE DELAY. WE FAIRLY FEEL THAT NO REASON S WHATSOEVER HAVE BEEN GIVEN BY THE DIT FOR REJECTING THE PLEA OF THE ASSE SSEE. HENCE, WE RESTORE THE ISSUE BACK TO THE FILE OF THE DIRECTOR OF THE INCOM E-TAX (EXEMPTION), AHMEDABAD FOR PASSING A SPEAKING ORDER. THE ASSESS EE IS FREE TO LEAD EVIDENCE FOR CONDONATION OF DELAY AND THE DIT(EXEMPTION) WIL L GIVE A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND THEN DECIDE THE ISSUE AFRESH IN ACCORDANCE WITH THE PROVISIONS OF LAW AND PASS A SP EAKING ORDER. ITA.NO.3834/AHD/2007 -2- 3 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREA TED TO BE ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON 22 ND MARCH, 2010. SD/- SD/- (A.N.PAHUJA) ACCOUNTANT MEMBER (D.T. GARASIA) JUDICIAL MEMBER PLACE : AHMEDABAD DATE : 23-03-2010 VK* COPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER AR, ITAT, AHMEDABAD