ELOHIM BIBLE GROUP, MUMBAI V. DIT (E), MUMBAI

ITA 4246/MUM/2012

• Counselvise Citation: 424619914 RSA 2012
• Duration Of Justice: 1 year(s) 6 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 06-01-2014
• Assessment Year: 2012-2013
• Appeal Filed On: 19-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GIRIJA DALAL
• Assessee Lawyers: RAJESH SANGHVI
• Section: 12A

Judgement Text

` IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH E, MUMBAI . . , ! '!! !# , $ % BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER AND SHRI VIVEK VARMA, JUDICIAL MEMBER . : 4246 / / 2012 A.Y. 2012-13 ITA NO. : 4246/MUM/2012 (ASSESSMENT YEAR: 2012-13) ELOHIM BIBLE GROUP, C/O. R. SANGHVI & CO, 104, RIZVI CHAMBERS -2, JAIN MANDIR MARG, BANDRA (WEST), MUMBAI -400 050 PAN: AAAAE 4039 Q VS DIRECTOR OF INCOME TAX (EXEMPTION), 6 TH FLOOR, PIRAMAL CHAMBERS, PAREL, MUMBAI -400 012 (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI RAJESH SANGHVI RESPONDENT BY : SHRI GIRIJA DALAL /DATE OF HEARING : 06-01-2014 / DATE OF PRONOUNCEMENT : 08-01-2014 ( O R D E R '!! !# , : PER VIVEK VARMA, JM: THE INSTANT APPEAL, FILED AGAINST THE ORDER OF DIT (EXEMPTIO N), MUMBAI, DATED 13.04.2012, RAISES THE SOLITARY ISSUE OF NON A LLOWANCE OF REGISTRATION SOUGHT U/S 12AA(1)(B)(II) OF THE INCOME TAX ACT, 1961. 2. THE FACTS ARE THAT THE ASSESSEE INSTITUTION WAS CONS TITUTED ON 18.12.2010 AND FILED AN APPLICATION IN FROM NO. 10A FOR GRANT OF REGISTRATION U/S 12A ON 25.10.2011. 3. THE REVENUE AUTHORITIES CALLED FOR THE ORIGINAL TRUST DE ED, CHARITY COMMISSIONERS CERTIFICATE AND PAN OF THE TRUST AND ITS T RUSTEES, PROVISIONAL ACCOUNTS TILL THE DATE OF NOTICE, PROOF OF ACTIVITIES ALONG WIT H ELOHIM BIBLE GR OUP ITA NO. 4246/MUM/2012 2 NOTE OF ACTIVITIES AND DETAILS OF DONORS WHO HAVE DONATED RS. 50,000/-. THE ASSESSEE WAS REQUIRED TO FILE THE ABOVE DETAILS TILL 05.04.2012. 4. THE DIT(EXEMPTION), VIDE ORDER DATED 13.04.2012, REJECT ED THE PRAYER OF THE ASSESSEE FOR GRANT OF REGISTRATION, AS NO DETAILS HAD BEEN PROVIDED/SUBMITTED BEFORE THE DIT(E), ON THE SPECIFIED DATE , I.E. 05.04.2012. 5. HENCE, THIS APPEAL. 6. BEFORE US, THE AR POINTED OUT THAT THE DIT(E) REJECTE D THE PRAYER FOR GRANT OF REGISTRATION BECAUSE, ACCORDING TO DIT (E) NO DETAILS HAD BEEN FILED. THE AR POINTED OUT THAT THE ASSESSEE VIDE LETT ER DATED 17.10.2011, HAD SUBMITTED ALL THE REQUIRED DETAILS BEFORE THE ITO(E), WHICH READS AS UNDER, 17 TH OCTOBER, 2011 TO ITO (EXEMPTION) PIRAMAL CHAMBERS MUMBAI SUB: APPLICATION OF REGISTRATION OF TRUST IN CASE OF EL OHIM BIBLE GROUP PLOT NO., C/300, VAZ BUNGLOW, 2 ND FLOOR, VAMAN PUNDALIK MARG, BANDRA (W), MUMBAI -400 050 [PAN # AAAAE 4039 Q] UNDER SECTION 1 2A(A) OF THE INCOME TAX ACT, 1961. DEAR SIR, ON BEHALF AND UNDER INSTRUCTIONS OF ABOVEMENTIONED C LIENT WE WOULD LIKE TO SUBMIT THE FOLLOWING: 1. FORM NO. 10A APPLICATION FOR REGISTRATION OF TRUST UNDER SEC 12A(A) IN TRIPLICATE. 2. LIST OF THE NAME OF THE TRUSTEES WITH THEIR PRESENT A DDRESS. 3. CERTIFIED COPY OF PAN OF ELOHIM BIBLE GROUP 4. CERTIFIED COPY OF REGISTRATION CERTIFICATE WITH THE CH ARITY COMMISSIONER OFFICE FOR SOCIETY REGISTRATION 5. CERTIFIED COPY OF REGISTRATION WITH THE CHARITY COMM ISSIONER OFFICE FOR TRUST REGISTRATION 6. TWO CERTIFIED COPIES OF TRUST ACCOUNTS FOR YEAR ENDE D 31.03.2011 7. CERTIFIED COPY OF TRUST DEED 8. DETAILS OF TRUST ACTIVITIES KINDLY TAKE THE ABOVE SUBMISSIONS IN YOUR RECORDS. SHOULD ANY FURTHER DETAILS BE REQUIRED BY YOUR OFFICE F OR THE PURPOSE OF COMPLETION OF REGISTRATION, THE SAME WILL BE PROVIDED TO YOU AT THE EA RLIEST ON INTIMATION. REGARDS, SD/- ________________________ FOR: R SANGHVI & CO. CHARTERED ACCOUNTANTS ELOHIM BIBLE GR OUP ITA NO. 4246/MUM/2012 3 7. THE AR SUBMITTED THAT IF THE SAME DETAILS HAD TO BE FILE D AGAIN BEFORE THE DIT(E), THE SAME COULD HAVE BEEN DONE, AS THE AUTHORIZED REPRESENTATIVE WAS ATTENDING TO THE ISSUE. HE FURTHER SU BMITTED THAT IN ANY CASE, THE ASSESSEE BE ALLOWED TO FURNISH THE DETAILS BEFORE THE DIT(E). 8. THE DR, RELYING ON THE ORDER OF THE DIT(E), DID NOT OBJ ECT TO THE PRAYER MADE BY THE AR. 9. WE HAVE HEARD THE SUBMISSIONS OF THE AR AND HAVE ALS O PERUSED THE MATERIAL PLACED BEFORE US. APPARENTLY, THE DETAILS, AS A SKED FOR BY THE DIT(E), ARE ALREADY ON RECORD WITH THE REVENUE AUTHO RITIES. IN ANY CASE, SINCE THE ASSESSEE WAS UNABLE TO SUBMIT THE REQUIR ED DOCUMENTS BEFORE THE DIT(E), WE, IN THE INTEREST OF JUSTICE, ARE OF THE OPINION THAT THE ISSUE BE RESTORED TO THE FILE OF THE DIT(E), WHO SHALL EX AMINE THE DETAILS AND DOCUMENTS, AS PROVIDED BY THE LAW. 10. THE IMPUGNED ORDER DATED 13.04.2012, IS, THEREFORE, SET ASIDE, WITH THE DIRECTION TO THE DIT(E) TO RE-EXAMINE THE ISSUE O F REGISTRATION AFRESH, AFTER EXAMINING ALL THE DETAILS. IT IS NEEDLESS TO MENT ION THAT ADEQUATE AND REASONABLE OPPORTUNITY SHOULD BE ACCORDED TO THE ASSESSEE. 11. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLO WED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 8 TH JANUARY, 2014. SD/- SD/- ( . . ) ( '!! !# ) (R. C. SHARMA) (VIVEK VARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATE: 8 TH JANUARY, 2014 ELOHIM BIBLE GR OUP ITA NO. 4246/MUM/2012 4 / COPY TO:- 1) / THE APPELLANT. 2) / THE RESPONDENT. 3) THE DIRECTOR OF INCOME-TAX (E)/THE CIT (A)-CONC ERNED ___, MUMBAI. 4) THE DIRECTOR(E)/DDIT (E)I(2)/THE CIT, CONCERNED____ ____, MUMBAI, 5) !'# $ , % $ , &'( / THE D.R. E BENCH, MUMBAI. 6) #) * COPY TO GUARD FILE. %+,- / BY ORDER / / TRUE COPY / / . / / '0 % $ , &'( DY. / ASSTT. REGISTRAR I.T.A.T., MUMBAI *23/ . . * CHAVAN, SR. PS