PRIYA PADWAL FOUNDATION, MUMBAI V. DIT (E), MUMBAI

ITA 4701/MUM/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 93003 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-06-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 17-03-2015
• Assessment Year: 2013-2014
• Appeal Filed On: 17-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 12A

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, MUMBAI BEFORE S/SHRI B.R.BASKARAN (AM) AND AMIT SHUKLA, (JM) . . , , ./ I.T .A. NO. 4701 / MUM/20 1 3 ( / ASSESSMENT YEAR : NOT APPLICABLE ) PRIYA PADWAL FOUNDATION, PLOT NO.665, 19 TH ROAD, TPS - III, DR.AMBEDKAR ROAD, KHAR - WEST, MUMBAI - 400052. / VS. DIRECTOR OF INCOME TAX ( EXEMPTION N), MUMBAI. ( / APPELLANT ) .. ( / RESPONDENT ) ./ ./PAN/GIR NO. : AACTP1704A / APPELLANT BY NONE / RSPONDENT BY SHRI B JAYKUMAR / DATE OF HEARING : 24 . 6 . 201 5 / DATE OF PRONOUNCEMENT : 24 . 6 . 201 5 / O R D E R PER B.R. BASKARAN (AM) THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ORDER DATED 26.4.2013 PASSED BY DIRECTOR OF INCOME TAX (EXEMPTION), MUMBAI REJE CTING THE APPLICATION FILED BY THE ASSESSEE SEEKING REGISTRATION U/S 12A OF THE INCOME TAX ACT, 1961(THE ACT). 2. NONE APPEARED ON BEHALF OF THE ASSESSEE THOUGH THE NOTICE S WERE SENT BY REGISTERED POST ON EARLIER OCCASION. THOUGH T HE NOTICE SENT BY REGIST ERED POST SENT ON 27. 10 .2014 WAS RETURNED BACK UN - SERVED , YET THE SUBSEQUENT NOTICE SENT BY THE REGISTERED POST HAS NOT BEEN RETURNED ITA NO. 4701 / MUM/20 1 3 2 BACK . H ENCE, WE PROCEED TO DISPOSE OF THE APPEAL EX - PARTE, WITHOUT THE PRESENCE OF ASSESSEE. 3. WE HEARD TH E LD. DR AND P ERUSED THE RECORD. W E NOTICE THAT THE DIRECTOR OF INCOME TAX (E) HAS VEHEMENTLY REJECTED THE APPLICATION OF T HE ASSESSEE THAT THE TRUST DEED DOES NOT CONTAIN PROPER DISSOLUTION CLAUSE. FROM THE PERUSAL OF THE ORDER PASSED BY THE DIT (E), WE NOTICE THAT TH E LD. DIT (E) HAS NOT OFFERED A DEQUATE OPPORTUNITY TO THE ASSESSEE TO EXPLAIN THE SAME AND/OR TO AMEND THE TRUST DEED . UNDER THESE SET OF FACTS , WE ARE OF T HE VIEW THAT THIS ISSUE NEEDS TO BE EXAMINED AFRESH BY PROVIDING PROPER OPPORTUNITY OF BEING HEAR D TO THE ASSESSEE . ACCORDINGLY, WE SET ASIDE THE ORDER OF DIT(E) AND RESTORE THE SAME TO HIS FILE WITH A DIRECTION TO EXAMINE THE APPLICATION OF THE ASSESSEE AFRESH BY AFFORDING NECESSARY OPPORTUNITY OF BEING HEARD TO THE ASSESSEE . 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 24 TH JUNE, 2015 24TH JUNE , 2015 SD SD ( / AMIT SHUKLA ) ( . . / B.R. BASKARAN) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI: 24TH JUNE ,2015 . . . ./ SRL , SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT (A) - CONCERNED ITA NO. 4701 / MUM/20 1 3 3 4. / CIT CONCERNED 5. , , / DR, ITAT, MUMBAI CONCERNED 6. / GUARD FILE. / BY ORDER, TRUE COPY (ASSTT. REGISTRAR) , /ITAT, MUMBAI