Shree Vardhari Vibhag Laghugnati Education Trust, Mahisagar V. The C.I.T. (Exemptions), Ahmedabad

ITA 436/AHD/2017

• Counselvise Citation: [2018] 112 COUNSELVISE.COM (IT) 5370 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 8 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: misc
• Appeal Filed On: 20-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LALIT P JAIN
• Keywords: Opportunity of being heard; Set aside
• Section: 12AA; 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH BEFORE: SHR I RAJPAL YADAV , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHREE VARDHARI VIBHAG LAGHUGNATI EDUCATION TRUST, AT & POST VARADHARI - 388470, TAL. LUNAWADA, DIST. MAHISAGAR, GUJARAT PAN: AAQTS7660A (APPELLANT) VS THE CIT(EXEMPTION) , ROOM NO. 1, 1 ST FLOOR, ROOM NO. 111 - 112, ANNEXY , AAYAKAR BHAVAN, ASHRAM ROAD, AHMEDABAD - 380009 , AHMEDABAD (RESPONDENT) REVENUE BY : S H RI LALIT P. JAIN , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 17 - 10 - 2 018 DATE OF PRONOUNCEMENT : 26 - 10 - 2 018 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THIS ASSESSEE S APPEAL , ARI SES FROM ORDER OF THE CIT(EXEMPTION), AHMEDABAD DATED 26 - 1 2 - 2 016 , IN PROCEEDINGS UNDER SECTION 12AA OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . 2. THE ASSESSEE HAS R AISED FOLLOWING GROUNDS OF APPEAL: - 1. THE LD. CIT(E), AHMEDABAD HAS ERRED IN LAW AND IN FACTS IN NOT GRANTING ASSESSEE PROPER OPPORTUNITY OF BEING HEARD DESPITE SPECIFIC REQUEST FOR ALLOWING FURTHER TIME FOR FURNISHING THE REQUIRED PARTICULARS. THE ORD ER PASSED BY THE LD. CIT(E) IS PRAYED TO BE SET ASIDE, BEING BAD IN LAW. 2. THE LD. CIT - (E), AHMEDABAD HAS ERRED IN LAW AND IN FACTS IN DENYING THE REGISTRATION SOUGHT U/S. 12AA ON THE GROUND OF ACTIVITY TO BE COMMENCED. THE ORDER OF DENIAL BY THE LD. C IT(E) BEING BAD IN LAW AND FACTS DESERVES TO BE SET ASIDE AND THE APPELLANT BE GRANTED THE REGISTRATION AS PRAYED. I T A NO . 436 / A HD/20 17 A SSESSMENT YEAR N.A. I.T.A NO. 436 /AHD/20 17 A.Y. N.A. PAGE NO SHREE VARDHARI VIBHAG LAGHUGNATI EDUCATION TRUST VS. CIT(EXEMPTION) 2 3. THE LD. CIT - (E), AHMEDABAD HAS ERRED IN LAW IN NOT APPRECIATING THAT THE APPELLANT TRUST IS ESTABLISHED FOR THE WELFARE OF PUBLIC AT LA RGE AND, THEREFORE, ENTITLED TO REGISTRATION U/S. 12AA OF THE L.T. ACT. 3. THE BRIEF FACT OF THE CASE IS THAT IN THIS CASE THE ASSESSE E HAS FILED APPLICATION FOR R EGISTRATION OF THE TRUST U/S. 12 AA OF THE ON 3 RD JU N E, 2016 IN FO RM NO. 10A UNDER RULE 11AA OF THE A CT. THEREAFTER, THE LD. CIT(E) HAS ISSUED LETTER DATED 10 TH JULY, 2016 TO THE ASSESSEE CALLING CERTAIN D E TAIL S AND DOCUMENTS AS MENTIONED AT SERIAL NO. 1 - 14 IN PARA 2 OF THE ORDER OF THE CIT(E ) PASSED U/S. 12AA OF THE ACT ON 26 TH DECEMBER, 2016 . THE LD. CIT(E) HAS STATE D THAT ON THE GIVEN DATE OF HEARING THE AS SESSEE HAS NEITHER FURNISH ANY DETAIL AND DOCUMENT NOR SOUGHT ANY ADJOURNMENT. HE FURTHER STATED THAT ASSESSEE HAD ALSO NOT RESPONDED TO NOTIC E DATED 25 TH NOV. 2016 AN D LETTER DA TED 2 ND DECEMBER, 2016 . CONSEQUENTLY , THE CIT(EXEMP T ) , AHMEDABAD HAS REJECTED THE APPLICATION FILED BY THE ASSESSEE IN FORM NO. 10A FOR APPROVAL U/S. 12AA OF THE A CT. 4. DURING T HE COURSE OF APPELLATE PROCEEDINGS BEFO R E US, NOBODY HAS ATTENDED FROM THE SIDE OF THE ASSESSEE , H OWEVER , A PAPER BOOK WAS FILED. ON THE OTHER HAND, LD. DEPARTMENTAL REPRESENTATIVE HAS SUPPORTED THE ORDER O F CIT( EXE MP T ). 5. WE HAVE PERUSED THE WRITTEN SUBMISSION FILED BY TH E ASSESSEE CONTAINING NECESSARY DOCUMENT S AND CERTI FICATE S AS REQUIRED BY THE CIT(EXEMPT ION ). AFTER PERUSAL OF T HE PAPER BOOK, IT IS NOTICE D THAT ASSESSEE HAS ALSO FILED COP IES OF TWO ADJOURNMENTS APPLICATIONS DATED 8 TH AUGUST, 2016 AS PER PAGE NO. 39 OF THE PAPER BOOK AND ANOTHER ADJOURNMENT LETTER DATED 2 ND DECEMBER, 2016 AS PER PA G E NO. 40 OF THE PAPER BOOK . V IDE THE AFORESAID ADJOURNMENTS THE ASSESSEE HAS REQUESTED THE CIT(EXEMPT) TO ADJOURN THE MATTER AND RE - FIX THE SAME O N ANOTHER CONVENIENT DATE ON THE OTHER HAND THE LD. CIT(EXEMPT) HAS MENTIONED THAT ASSESSEE HAS NOT SOUGHT ANY ADJOURNMENT. I.T.A NO. 436 /AHD/20 17 A.Y. N.A. PAGE NO SHREE VARDHARI VIBHAG LAGHUGNATI EDUCATION TRUST VS. CIT(EXEMPTION) 3 AFTER CONSIDERING THE ABOVE FACTS AND MATERIAL ON RECORD, WE OBSERVE THAT IT WILL BE APPROPRIATE TO SET ASIDE THIS MATTER TO THE FILE OF CIT(E) FOR DECIDING DE NOVO AFTER VERIFICATION AND EXAMINATION OF MATERIAL FURNISHED BY THE ASSESSEE. THE ASSSESSEE IS ALSO DIRECTED THE TO EXTEND PROPER CO - OPERATION DURING THE EXAMINATION AND VERIFICATION PROCEEDINGS BEFORE T H E CIT(E). ACCORDINGLY, THE APPEAL OF THE ASSESEE IS ALLOWED FOR STATISTICAL PURPOSE 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PR ONOUNCED IN THE OPEN C OURT ON 26 - 10 - 201 8 SD/ - SD/ - ( RAJPAL YADAV ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCO UNTANT MEMBER AHMEDABAD : DATED 26 /10 /2018 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,