Sheth Purshottam Chandarana and others Baradi Lohana Vidyarthi Bhavan, Jam-Kalyanpur, RAJKOT-GUJARAT V. The Commissioner of Income Tax, JAMNAGAR

ITA 447/RJT/2013

• Counselvise Citation: 44724914 RSA 2013
• Duration Of Justice: 1 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 20-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J B JHAVERI D R
• Assessee Lawyers: D M THAKKAR
• Keywords: Opportunity of being heard
• Section: 12AA

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBULAL; RAJKOT BENCH, RAJKOT. BEFORE SHRI T. K. SHARMA JM AND SHRI B. R. JAIN AM ITA NO. 447/RJT/2013 SHETH PURSHOTTAM MULJI CHANDARANA AND OTHERS, BARADI LOHANA, VIDYARTHI BHAVAN, JAMKALYANPUR. ( / APPELLANT V/S THE COMMISSIONER OF INCOME TAX, JAMNAGAR. / RESPONDENT !' / ASSESSEE BY SHRI D.M. THAKKAR, C.A. #$ !' / REVENUE BY SHRI J.B. JHAVERI, D.R. ! % $& ' / DATE OF HEARING 03-01-2014 () ' / DATE OF PRONOUNCEMENT 07-01-2014 / ORDER PER B. R. JAIN, A. M. : THIS APPEAL BY THE ASSESSEE AGAINST THE ORDER DATE D 24/09/2013 OF SRI CHANDRA SHEKHAR PRASAD, LEARNED COMMISSIONER OF INCOME TAX, JAMNAGAR PASSED U/S 12AA OF THE I.T. ACT, 1961, RAI SES THE FOLLOWING GROUNDS AS UNDER:- 1. THAT THE LEARNED COMMISSIONER OF INCOME TAX, JA MNAGAR, HAS ERRED IN LAW AND ON FACTS IN REFUSING TO GRANT REGISTRATION U/S 12AA OF THE INCOME TAX ACT, 1961 READ WITH RULE 17A OF THE INCOME TAX RULES, 1962. 2. THAT THE LEARNED COMMISSIONER OF INCOME TAX, JAM NAGAR, OUGHT TO HAVE GRANTED REGISTRATION U/S 12AA OF THE INCOME TAX ACT, 1961 LOOKING TO THE FACTS AND CIRCUMSTANCES OF THE CASE. 3. WITHOUT PREJUDICE TO THE ABOVE, IT IS SUBMITTED THAT THERE IS NO REQUIREMENT IN THE INCOME TAX ACT, 1961 AND THE INC OME TAX RULES, 1962, TO HAVE STIPULATION OF DISSOLUTION CLA USE IN THE DEED OF TRUST. 4. THE APPELLANT CRAVES LEAVE TO ADD AND/OR TO AMEN D AND/OR TO DELETE THE GROUND OF APPEAL UP TO AND AT THE TIME O F HEARING OF APPEAL. 2. HEARD PARTIES WITH REFERENCE TO ORDER DATED 11 TH OCTOBER, 2013 PASSED BY THE AHMEDABAD BENCH OF THE TRIBUNAL IN TH E CASE OF SHREE ITA 447/RJT/2013 2 VANCHHARA TIRTHADHIPATI VS. THE ADIT (EXEMPTION), C HINTAMANI PARSWAPRWABHU TRUST, BHAVNAGAR, C/O- LAMBDA THERAPE UTIC RESEARCH. THE LD. COMMISSIONER OF INCOME TAX, JAMNAGAR REFUSE D TO GRANT REGISTRATION WITHOUT CONSIDERING APPELLANTS REGIST RATION WITH COMMISSIONER, CHARITY AND WITHOUT APPLYING MIND TO THE OBJECTS. T HE ASSESSEE DID NOT HAVE FAIR AND REASONABLE OPPORTUNITY TO EXPLAIN HIS CASE BEFORE HIM. WE THEREFORE, SET ASIDE THE ORDER AND REMIT THE MATTER BACK TO HIM, SO THAT HE HAS ALSO BENEFIT OF THE AFORESAID ORDER OF THE AHME DABAD BENCH OF TRIBUNAL AND DECIDE THE ISSUE AFRESH IN ACCORDANCE WITH LAW BY AFFORDING EFFECTIVE OPPORTUNITY OF BEING HEARD TO THE ASSESSE E. HE IS EXPECTED TO DECIDE THE ISSUE AS EXPEDITIOUSLY AS POSSIBLE. 3. IN THE RESULT, APPEAL BY ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 07/01/2014. SD/- SD/- ( T. K. SHARMA ) ( B. R. JAI N ) !*# /JUDICIAL MEMBER '' !*# / ACCOUNTANT MEMBER *'+ ,*-/ ORDER DATE 07/01/2014 /RAJKOT *RANJAN / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT- SHETH PURSHOTTAM MULJI CHANDARANA, JAM KALYANPUR. . 2. /RESPONDENT- THE CIT, JAMNAGAR. 3. !-2- % 3 / CIT-I, RAJKOT. 4. % 3- / CIT, JAMNAGAR. 5. 7$89 , , / DR, ITAT, RAJKOT 6. 9; <= / GUARD FILE. *'+ !' / BY ORDER TRUE COPY PRIVATE SECRETARY, , INCOME TAX APPELLATE TRIBUNAL, RAJKOT.