Shri Gurrnanak New Gurudhwara Sant Baba Thhahiryashinghji Sant Baba Dadusinghji Charitable Trust, Rajkot V. The DIT(Exemp.), Ahmedabad

ITA 446/AHD/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 80419 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 8 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-10-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 01-09-2014
• Assessment Year: misc
• Appeal Filed On: 15-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROOP CHAND SR DR
• Assessee Lawyers: M K PATEL
• Keywords: Charitable institution; Condonation of delay
• Section: 12AA

Judgement Text

, , , , D, IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, D BENCH . .. . . .. . , !' !' !' !', , , , #$ %&'( #$ %&'( #$ %&'( #$ %&'(, , , , )* + ) ' )* + ) ' )* + ) ' )* + ) ' BEFORE S/SHRI G.C. GUPTA, VICE-PRESIDENT AND ANIL CHATURVEDI, ACCOUNTANT MEMBER) ITA NO.446/AHD/2013 SHRI GURUNANAK NEW GURUDHWARA SANT BABA THHAHIRYASINGHJI SANT BABA DADUSINGHJI CHARITABLE TRUST. C/O. SANGHAVI & CO., CHARTERED ACCOUNTANTS 112, ADITYA CENTRE, PHULCHAAB CHOWK RAJKOT 600 001. PAN : AABTG 6541 K /VS. DIRECTOR OF INCOME TAX (EXEMPTION) AHMEDABAD. ( (( ( -. -. -. -. / APPELLANT) ( (( ( /0-. /0-. /0-. /0-. / RESPONDENT) 1& 2 3 ) / ASSESSEE BY : SHRI M.K. PATEL + 2 3 ) / REVENUE BY : SHRI ROOPCHAND, SR.DR 5 2 &(* / DATE OF HEARING : 1 ST SEPTEMBER, 2014 678 2 &(* / DATE OF PRONOUNCEMENT : 17/10/2014 )9 / O R D E R PER G.C. GUPTA, VICE-PRESIDENT: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE DIRECTOR OF INCOM E-TAX (EXEMPTIONS), AHMEDABAD DATED 28.9.2012. 2. THE APPEAL OF THE ASSESSEE IS LATE BY 77 DAYS AN D THE ASSESSEE HAS FILED APPLICATION FOR CONDONATION OF DELAY EXPLAINI NG THE REASONS FOR THE DELAY IN FILING THE PRESENT APPEAL BEFORE THE TRIBU NAL. THE CHAIRMAN OF ITA NO.446/AHD/2013 -2- THE TRUST HAS FILED AN AFFIDAVIT EXPLAINING THE REA SONS FOR DELAY. WE HAVE HEARD BOTH THE PARTIES ON THIS ISSUE. IN THE CIRCU MSTANCES EXPLAINED ON BEHALF OF THE ASSESSEE, WE ARE OF THE VIEW THAT IT IS A FIT CASE FOR CONDONATION OF DELAY IN FILING THE PRESENT APPEAL B EFORE THE TRIBUNAL, AND WE DIRECT ACCORDINGLY. 3. THE GROUNDS OF THE APPEAL OF THE ASSESSEE ARE AS UNDER: 1. THE LD.DIT(EXEMPTION), AHMEDABAD HAS GRIEVOUSLY ERRED IN REJECTING THE APPLICATION FOR REGISTRATION MADE BY THE TRUST U/S.12A(1)(A) OF THE ACT. 2. THAT THE LD.DIT(EXEMPTION) HAS GRIEVOUSLY ERRED IN FAILING TO APPRECIATE THE TRUE IMPORT OF THE SUBMISSIONS MADE BY THE APPELLANT IN THIS REGARD. THE ASSESSEE HAS TAKEN THE ADDITIONAL GROUND OF TH E APPEAL AS UNDER: THAT THE LEARNED DIT(EXEMPTION) AHMEDABAD HAS GRIE VOUSLY ERRED IN NOT PASSING THE ORDER CONFIRMING/REJECTING THE R EGISTRATION U/S.12AA OF THE ACT WITHIN THE TIME LIMIT PRESCRIBE D IN SUB-SECTION 2 OF SECTION 12AA OF THE ACT AND TO THAT EXTENT, THE ORDER U/S.12AA OF THE ACT DATED 28.09.2012 IS TIME BARRED. 4. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT THE ASSESSEE IS NOT PRESSING ITS ADDITIONAL GROUND OF APPEAL TAKEN BEFORE THE TRIBUNAL, AND WE ACCORDINGLY DISMISS THE SAME. 5. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT THE ASSESSEE WAS NOT PROVIDED WITH FULL OPPORTUNITY TO EXPLAIN ITS C ASE BEFORE THE DIT(EXEMPTIONS). HE SUBMITTED THAT THE ASSESSEE HA S SUBMITTED CERTAIN DETAILS LIKE PAN OF TRUST, PAN OF TRUSTEES, COPY OF ITS ACCOUNT AND THE BANK STATEMENT. THE LEARNED DR HAS OPPOSED THE SUB MISSIONS OF THE LEARNED COUNSEL FOR THE ASSESSEE. HE SUBMITTED THAT IT IS FOR THE ASSESSEE TO ITA NO.446/AHD/2013 -3- ESTABLISH THE GENUINENESS OF THE ACTIVITIES CARRIED OUT BY THE ASSESSEE-TRUST. HE RELIED ON THE ORDER OF THE DIT(EXEMPTIONS). 6. WE HAVE CONSIDERED RIVAL SUBMISSIONS AND PERUSED THE ORDER OF THE DIT(EXEMPTIONS). WE FIND THAT IN THE FACTS AND CIR CUMSTANCES OF THE CASE, IT SHALL BE IN THE INTEREST OF JUSTICE TO PROVIDE O NE MORE OPPORTUNITY TO THE ASSESEEE TO PROVE ITS CASE REGARDING GENUINENESS OF ITS ACTIVITIES CARRIED OUT BY THE TRUST IN ACCORDANCE WITH ITS OBJECTS. ACCOR DINGLY, THE ORDER OF THE DIT(EXEMPTIONS) IS RESTORED TO HIS FILE WITH DIRECT ION TO PROVIDE ONE MORE OPPORTUNITY TO THE ASSESSEE TO PROVE ITS CASE REGAR DING GENUINENESS OF THE ACTIVITIES CARRIED OUT BY THE TRUST, IN ACCORDANCE WITH THE OBJECTS OF THE TRUST. THE ASSESSEE IS DIRECTED TO COOPERATE WITH THE REVENUE AUTHORITIES IN THE MATTER OF ITS APPLICATION FOR REGISTRATION U NDER SECTION 12AA OF THE ACT, AND WE DIRECT ACCORDINGLY. 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- ( %&'( %&'( %&'( %&'( / ANIL CHATURVEDI) )* + )* + )* + )* + /ACCOUNTANT MEMBER ( . .. . . .. . /G.C. GUPTA) !' !' !' !' /VICE-PRESIDENT C OPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD