SAKSHAM, MUMBAI V. DIT (E), MUMBAI

ITA 4061/MUM/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 0417 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-06-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 19-01-2017
• Assessment Year: misc
• Appeal Filed On: 04-06-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH E, MU MBAI BEFORE SHRI P.K. BANSAL, VICE-PRESIDENT AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA NO. 4061/MUM/2014 (BLOCK PERIOD :) SAKSHAM C/O MRS BINA LASHKARI 2, NANA BUILDING, GROUND FLOOR, GILDER CROSS LANE, PANDEY GIRLS HIGH SCHOOL LANE, MUMBAI-400008 PAN: AAMTS8993A VS. DIT (E), PIRAMAL CHAMBERS, MUMBAI-400012. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI BHUPENDRA SHAH (AR) REVENUE BY : MR. ANAND MOHAN (CIT- DR) DATE OF HEARING : 13.06.2017 DATE OF PRONOUNCEMENT : 13.06.2017 ORDER UNDER SECTION 254(1) OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER: 1. THIS APPEAL BY ASSESSEE U/S. 253 OF THE INCOME-TAX ACT (THE ACT) IS DIRECTED AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (EXEMPT IONS) [THE CIT(E)], MUMBAI DATED 08.04.2014 FOR THE ASSESSMENT YEAR 2006-07. T HE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL: 1. ON THE FACTS OF THE CASE AND IN LAW, THE LD. DI T [EXEMPTION] MUMBAI HAS ERRED IN REJECTING THE APPLICATION EX-PARTE U/S 12A(1)(B)(II ) R.W.S. 12A FOR APPROVAL OF THE APPELLANT TRUST JUST BECAUSE NOTICES WERE RETURNED BACK BY THE POSTAL AUTHORITIES AS THERE WAS NO BOARD SHOWING THE NAME OF THE TRUST OU TSIDE THE PLACE OF THE TRUSTEE WHICH WAS STATED AS THE PLACE OF THE TRUST. GENERAL THIS APPEAL IS FILED IN TIME. THE APPELLANT RESERVE S THE RIGHTS TO ADD ALTER OR DELETE ANY PORTION OF THIS APPEAL BEFORE ITS CONCLUSION. ITA NO.4061/M/2014- SAKSHAM 2 2. THE BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE F ILED AN APPLICATION FOR REGISTRATION OF THE TRUST U/S 12A OF THE ACT IN THE PRESCRIBED F ORM-10A ON 17.10.2013. THE ASSESSEE-TRUST CONSTITUTED VIDE TRUST-DEED DATED 26 .02.2012 REGISTERED WITH CHARITY COMMISSIONER ON 15.04.2013 VIDE REGISTRATIO N NO. E29520(MUM). THE LD. CIT(E) ISSUED NOTICED DATED 13.11.2013 FOR 03.1 2.2013 TO THE ASSESSEE FOR THE PURPOSE OF AND VERIFICATION OF ORIGINAL DOCUMENTS WITH REGARD TO REGISTRATION WITH CHARITY COMMISSIONER, BANK ACCOUNTS, DETAILS OF TRU STIES . THE NOTICE WAS RETURNED BACK BY POSTAL AUTHORITY WITH THE REMARK NOT KNOWN. THE LD. CIT(E) AGAIN ISSUED NOTICE DATED 25.03.2013 FOR HEARING ON 03.04.2014. IN THE NOTICE THAT 25.03.2014 IT WAS MENTIONED/INTIMATED THAT IN CASE THE ASSESSEE/APPLICANT FAILED TO COMPLY WITH THE NOTICE, THE APPLICATION WOULD BE RE JECTED.RTE. AS NONE APPEARED ON BEHALF OF ASSESSEE NOR ANY DOCUMENT COULD BE FIL ED. THE LD. CIT(E) PROCEEDED ON THE BASIS OF MATERIAL AVAILABLE BEFORE HIM AND R EJECTED THE APPLICATION HOLDING THAT THERE WAS NO MATERIAL TO SATISFY ABOUT THE OBJ ECT OF THE TRUST AND GENUINENESS OF ITS ACTIVITIES VIDE ORDER DATED 08.04.2014. AGGR IEVED, BY THE ORDER OF LD. CIT(E), THE ASSESSEE FILED APPEAL BEFORE US. 3. WE HAVE HEARD THE LD. AUTHORIZED REPRESENTATIVE (AR ) OF THE ASSESSEE AND LD. DEPARTMENTAL REPRESENTATIVE (DR) FOR THE REVENUE AN D PERUSED THE MATERIAL AVAILABLE ON RECORD. THE LD. AR OF THE ASSESSEE ARG UED THAT THE APPLICATION OF THE ASSESSEE WAS REJECTED WITHOUT GIVING FAIR AND PROPE R OPPORTUNITY TO THE ASSESSEE. IT WAS FURTHER ARGUED THAT THE APPLICATION WAS REJECTE D IN ABSENCE OF ASSESSEE AND ASSESSEE WAS NOT AWARE ABOUT THE DATE OF HEARING. T HE LD. AR OF THE ASSESSEE MADE THE SUBMISSION THAT THE MATTER MAY BE REMANDED TO T HE FILE OF LD. CIT(E) AND HE ITA NO.4061/M/2014- SAKSHAM 3 UNDERTAKE ON BEHALF OF THE ASSESSEE TO BE VIGILANT AND TO APPEAR BEFORE THE LD. CIT(A) IN SET-ASIDE PROCEEDINGS. ON THE OTHER HAND, THE LD. DR FOR THE REVENUE SUPPORTED THE ORDER OF LD. CIT(E) AND WOULD ARGUE T HAT NONE APPEARED ON BEHALF OF ASSESSEE DESPITE SENDING REPEATED NOTICE. THE NOTIC ES WERE SENT TO THE ADDRESS PROVIDED BY ASSESSEE. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSION OF THE PART IES AND HAVE GONE THROUGH THE ORDER OF LD. CIT(E). WE HAVE NOTICED THAT THE LD. C IT(E) PASSED THE ORDER EX-PARTE. CONSIDERING THE SUBMISSION OF LD. AR OF THE ASSESSE E, WE DEEM IT APPROPRIATE TO RESTORE THE MATTER TO THE FILE OF LD. CIT(E) FOR CO NSIDERING THE MATTER AFRESH AND TO PASS THE ORDER IN ACCORDANCE WITH LAW ON THE MERITS OF THE CASE. NEEDLESS TO SAY THAT THE LD. CIT(E) SHALL GRANT ADEQUATE AND FAIR O PPORTUNITY BEFORE PASSING THE ORDER. THE ASSESSEE IS ALSO DIRECTED TO FULLY CO-OP ERATE IN THE SET-ASIDE PROCEEDING AND TO FURNISH ALL NECESSARY DETAILS, DOCUMENTS AND INFORMATION WHICH MAY BE REQUIRED BY LD. CIT(E) FOR ADJUDICATING THE APPLICA TION OF ASSESSEE. 5. IN THE RESULT, APPLICATION OF ASSESSEE IS ALLOWED F OR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 13TH DAY OF JUNE 2017, WHILE HEARING THE APPEAL. SD/- SD/- (VICE-PRESIDENT) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI; DATED 13/06/2017 S.K.PS COPY OF THE ORDER FORWARDED TO : BY ORDER, (ASSTT.REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY/