Nair Seva Samithi, Ahmedabad V. The DIT(Exemp.), Ahmedabad

ITA 397/AHD/2013

• Counselvise Citation: 39720514 RSA 2013
• Duration Of Justice: 7 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 24-09-2013
• Assessment Year: misc
• Appeal Filed On: 11-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D S KALYAN
• Keywords: Opportunity of being heard
• Section: 80G

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH BEFORE: SRI D.K TYAGI, JUDICIAL MEMBER AND SHRI T.R. MEENA, ACCOUNTAN T MEMBER NAIR SEVA SAMITHI 97 LIG-2, GIDC QUARTERS, NARODA, AHMEDABAD- 382340 PAN: AAATN7911K (APPELLANT) VS DIRECTORATE OF INCOME TAX (EXEMPTION) AHMEDABAD (RESPONDENT) ASSESSEE BY: SRI CHIRAG SHAH, A.R. REVENUE BY: SRI D.S. KALYAN, CIT-D.R. DATE OF HEARING : 24-09-2013 DATE OF PRONOUNCEMENT : 27-09-20 13 / ORDER PER : D.K. TYAGI, JUDICIAL MEMBER:- THIS IS THE ASSESSEES APPEAL AGAINST THE ORDER OF LD. DIT(EXEMPTION) DATED 06-12-2012 REJECTING THE APPLICATION FOR EXEM PTION U/S. 80G OF THE INCOME TAX ACT. 2. LD. DIT(EXEMPTION) WHILE DOING SO HAS OBSERVED AS UNDER:- ITA NO. 397/AHD/2013 I.T.A NO.397/AHD/2013 PAGE NO NAIR SEVA SAMITHI VS. DIRECTORATE OF INCOME TAX (EX EMPTION) 2 THE TRUST DEED DOES NOT EVEN HAVE A CLAUSE THAT IT WILL WORK WITHOUT ANY DISCRIMINATION OF CASTE AND CREED. APPROVAL F OR EXEMPTION U/S 80G(5) CANNOT BE GIVEN TO A TRUST IN THE CASE WHERE IN THE BENEFIT IS ONLY FOR A PARTICULAR COMMUNITY. ACCORDINGLY, TH E APPEAL FILED IN FORM NO.10G FOR THE APPROVAL U/S. 80G OF THE INCOME -LAX ACT, 1961 IS REJECTED 3. AT THE TIME OF HEARING LEARNED COUNSEL OF THE AS SESSEE SUBMITTED THAT THE ASSESSEE-TRUST IS AMENDING ITS AIMS AND OBJECTS SO THAT IT DID NOT REMAIN FOR BENEFIT FOR A PARTICULAR COMMUNITY BUT FOR PUBL IC AT LARGE. THE PROCESS HAS ALREADY BEEN STARTED BY THE ASSESSEE-TRUST IN T HIS RESPECT WITH THE CONCERNED AUTHORITIES, HE THEREFORE PRAYED THAT ASS ESSEE BE GIVEN ONE MORE CHANCE BEFORE LD. DIT(EXEMPTION) WITH THE AMENDED AIMS AND OBJECTS OF THE TRUST SO THAT HE MAY GET THE EXEMPTION U/S. 80G OF THE INCOME TAX ACT. LD. DR HOWEVER RELIED ON THE ORDER OF LD. DIT(EXEMP TION). WE HOWEVER IN VIEW OF THE FACT THAT ASSESSEE IS DOING THE NEEDFUL TO BENEFIT THE PUBLIC AT LARGE BY WAY OF AMENDING ITS AIMS AND OBJECTS FEEL THAT ASSESSEE BE GIVEN ONE MORE OPPORTUNITY TO SUBSTANTIATE HIS CLAIM FOR EXEMPTION U/S. 80G OF THE ACT BEFORE LD. DIT(EXEMPTION). FOR THIS PURPOSE, T HE MATTER IS RESTORED BACK TO THE FILE OF LD. DIT(EXEMPTION) FOR FRESH AD JUDICATION AFTER PROVIDING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE SD/- SD/- (T.R. MEENA) ( D.K. TYAGI) ACCOUNTANT MEMBER J UDICIAL MEMBER AHMEDABAD : DATED 27/09/2013 I.T.A NO.397/AHD/2013 PAGE NO NAIR SEVA SAMITHI VS. DIRECTORATE OF INCOME TAX (EX EMPTION) 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/ , / ,