Kadva Patel Seva Samaj, V. The Commissioner of Income Tax, JAMNAGAR

ITA 455/RJT/2013

• Counselvise Citation: 45524914 RSA 2013
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 28-01-2014
• Assessment Year: misc
• Appeal Filed On: 26-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M L MEENA
• Assessee Lawyers: J C RANPURA
• Keywords: Opportunity of being heard; Reasonable cause
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBULAL, SMC BENCH, RAJKOT BEFORE SHRI T. K. SHARMA, JM ITA NO. 455/RJT/2013 KADVA PATEL SEVA SAMAJ, C/O. NARANBHAI DAMJIBHAI GADARA, VANKIYA, DHROL, JAMNAGAR PAN : AABTK 6257 C ( / APPELLANT) THE COMMISSIONER OF INCOME-TAX JAMNAGAR / RESPONDENT / ASSESSEE BY SHRI J.C. RANPURA, CA / REVENUE BY SHRI M L MEENA, DR / DATE OF HEARING 28.01.2014 !'# / DATE OF PRONOUNCEMENT 29.01.2014 / ORDER THIS APPEAL BY THE ASSESSEE IS AGAINST THE ORDER DA TED 25.02.2013 OF COMMISSIONER OF INCOME-TAX, JAMNAGAR REJECTING THE APPLICATION OF THE ASSESSEE FOR REGISTRATION U/S 12AA OF THE INCOME-TAX ACT, 1961. 2. AT THE OUTSET, SHRI J.C. RANPURA, CA, APPEARED O N BEHALF OF THE ASSESSEE, POINTED OUT THAT THIS APPEAL FILED BY THE ASSESSEE IS DELAYED BY 240 DAYS. THE ASSESSEE HAS FILED AN APPLICATION FOR CONDONATION O F DELAY, WHEREIN IT WAS PLEADED THAT DUE TO IGNORANCE OF THE ASSESSEE, THE ASSESSEE COULD NOT FORWARD THE ORDER OF LD. CIT REJECTING THE APPLICATION U/S 12AA TO ITS C HARTERED ACCOUNTANTS; THEREFORE THIS DELAY, WHICH WAS UNINTENTIONAL, BE CONDONED AND THE APPEAL OF THE ASSESSEE BE ADMITTED. ON MERIT, THE LD. COUNSEL OF THE ASSESSE E PLEADED THAT NOW THE ASSESSEE HAS AMENDED THE TRUST DEED AND THE SAME SHALL BE FI LED BEFORE THE LD. CIT; THEREFORE, IN THE INTEREST OF JUSTICE, THE IMPUGNED ORDER OF L D. CIT BE SET ASIDE AND HE MAY BE DIRECTED TO RECONSIDER THE APPLICATION OF THE ASSES SEE-TRUST FOR REGISTRATION U/S 12AA AFRESH IN ACCORDANCE WITH LAW. 3. AS AGAINST THE AFORESAID SUBMISSIONS MADE BY THE LD. COUNSEL OF THE ASSESSEE, LD. DEPARTMENTAL REPRESENTATIVE POINTED O UT THAT THERE IS NO REASONABLE CAUSE FOR DELAY AND THEREFORE ON THIS GROUND ALONE THE APPEAL OF THE ASSESSEE BE DISMISSED. 4. HAVING HEARD BOTH THE SIDES, I HAVE CAREFULLY GO NE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. IT IS PERTINENT TO NOTE THAT THA T THE ASSESSEE-TRUST IS IN A SMALL PLACE 2 455-RJT-2013 KADVA PATEL SEVA SAMAJ (SMC) OF VANKIA, TALUKO DHROL AND THE TRUSTEES ARE NOT CO NVERSANT WITH THE PROVISIONS OF THE INCOME-TAX ACT AND THE TRUSTEE, INSTEAD OF FORWARDI NG THE ORDER OF LD. CIT REJECTING THE APPLICATION OF THE ASSESSEE-TRUST TO THE FIRM OF CH ARTERED ACCOUNTANTS FOR FURTHER PROCEEDINGS, FILED THE SAME IN THE RECORD FILE. IT APPEARS THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE IN FILING THE APPEAL AND THEREFORE DELAY OF 240 DAYS IS CONDONED AND THE APPEAL IS ADMITTED. 5. ON MERIT, SINCE NOW THE ASSESSEE HAS AMENDED THE OBJECT CLAUSE IN CONFORMITY WITH THE LEGAL REQUIREMENTS; THEREFORE, IN THE INTEREST OF JUSTICE, THE IMPUGNED ORDER OF LD. CIT, JAMNAGAR IS SET ASIDE AN D HE IS DIRECTED TO RECONSIDER THE APPLICATION OF THE ASSESSEE-TRUST FOR REGISTRATION U/S 12AA AFRESH IN ACCORDANCE WITH LAW AFTER GIVING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER PRONOUNCED IN OPEN COURT ON THE DATE MEN TIONED HEREINABOVE. SD/- ( $.. &' / T. K. SHARMA) ( ) /JUDICIAL MEMBER *)& +) ,/ ORDER DATE: 29.01.2014 !$ /RAJKOT *BT / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT- KADVA PATEL SEVA SAMAJ, VANKIYA, DHRO L, JAMNAGAR 2. / RESPONDENT- THE COMMISSIONER OF INCOME-TAX, JAMN AGAR 3. ,0,1 * * 2 / CONCERNED JT. CIT,RANGE-3, JAMNAGAR 5 . 345 1, * 1#, !$ / DR, ITAT, RAJKOT 6 . 57 89 / GUARD FILE *)& / BY ORDER TRUE COPY PRIVATE SECRETARY, ITAT, RAJKOT