Infinity Foundation, Navsari V. The CIT (Exemption), Ahmedabad

ITA 400/AHD/2016

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8650 (ITAT-SURAT)
• Duration Of Justice: 3 year(s) 4 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 19-02-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI V. DURGA RAO, HONBLE JUDICIAL MEMBER & SHRI O.P.MEENA, HONBLE ACCOUNTANT MEMBER ITA NO.400/AHD/2016 (ASSESSMENT YEAR : -) INFINITY FOUNDATION, C/O.HAARDIK NAYAKWEALTH MANAGEMENT, NAYAK AVENUE, JUNATHANA, NAVSARI 396 445. VS. THE COMMISSIONER OF INCOME TAX(EXEMPTION), AHMEDABAD. (PAN: ABRPG 1070 C) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE. DEPARTMENT BY : SHRI O.P.SINGH CIT-DR DATE OF HEARING : 11/07/2019. DATE OF PRONOUNCEMENT : 12/07/2019. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: 1. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX(EXEMPTIONS), AHMEDABAD, [IN SHORT THE CIT(E)] DATED 25.01.2016. 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. 3. ON THE OTHER HAND, THE LD.DEPARTMENTAL REPRESENTATIVE(DR) RELIED AND SUPPORTED THE ORDER PASSED BY THE LD.COMMISSIONER OF INCOME TAX(EXEMPTIONS). 2 ITA NO.400/AHD/2016 (INFINITY FOUNDATION) 4. WE HAVE GONE THROUGH LD.CIT(E)S ORDER AND WE FIND THAT THE LD.CIT(E) HAS DISMISSED THE APPEAL OF THE ASSESSEE ON THE GROUND THAT THE ASSESSEE HAS NOT FILED RELEVANT DOCUMENT TO CONSIDER FOR GRANTING REGISTRATION U/S.12AA OF THE ACT AND ASSESSEE ALSO NOT APPEARED BEFORE LD.CIT(E) ON THE DATE GIVEN FOR THE ASSESSEE FOUNDATION. BY CONSIDERING THE ORDER PASSED BY THE LD.CIT(E) WE ARE OF THE OPINION THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE IN THE INTEREST OF JUSTICE, ACCORDINGLY, WE SET-ASIDE THE ORDER PASSED BY LD.CIT(E) AND REMIT THE MATTER BACK TO THE LD.CIT(E) TO DECIDE ISSUE DENOVO IN ACCORDANCE WITH LAW. IT IS ALSO DIRECTED TO THE ASSESSEE TO FILE ALL THE RELEVANT DETAILS AND APPEAR BEFORE LD.CIT(E). ACCORDINGLY, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 6. ORDER PRONOUNCED IN OPEN COURT ON THIS 12 TH DAY OF JULY, 2019. SD/- SD/- (O.P. MEENA) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 12 TH JULY, 2019./ S .GANGADHARA RAO, SR.PS /- COPY TO: 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT 4. THE CIT(A) 5. THE D.R. 6. GUARD FILE. BY ORDER / / TRUE COPY / / (ASSISTANT REGISTRAR) ITAT SURAT