STEM CARE FOUNDATION, MUMBAI V. DIT (E), MUMBAI

ITA 4744/MUM/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 92237 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-04-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 16-04-2015
• Assessment Year: 2013-2014
• Appeal Filed On: 19-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJUNATHA SWAMY
• Assessee Lawyers: VIBHUTI BHATT
• Keywords: Opportunity of being heard
• Section: 12A

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES E, MUMBAI , . . , , BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER, AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA NO.4744/MUM/2013 STEM CARE FOUNDATION C/O. NEUROGEN BRAIN & SPINE, SURANA SETHIA HOSPITAL, SUMAN NAGAR, SION TROMBAY ROAD, CHEMBUR EAST, MUMBAI-400071 / VS. DIRECTOR OF INCOME TAX (EXEMPTION), 6 TH FLOOR, PIRAMAL CHAMBERS, PAREL, MUMBAI-400012 ( !'# $ /ASSESSEE) ( % / REVENUE) P.A. NO AALTS8800K !'# $ / ASSESSEE BY SMT. VIBHUTI BHATT % / REVENUE BY SHRI MANJUNATHA SWAMY CIT-DR & % ' $ ( / DATE OF HEARING 16/04/2015 ' $ ( / DATE OF ORDER: 16/04/2015 / O R D E R PER JOGINDER SINGH (JUDICIAL MEMBER) THE ASSESSEE IS AGGRIEVED BY THE IMPUGNED ORDER DAT ED 27/02/2013 OF THE LD. DIRECTOR OF INCOME TAX (EXEMP TION), STEM CARE FOUNDATION 2 MUMBAI, DENYING REGISTRATION OF THE TRUST U/S 12AA/ 12A OF THE INCOME TAX ACT, 1961 (HEREINAFTER THE ACT) CONTENDI NG THAT THE TRUST DEED ALSO CARRIED OBJECTS, WHICH ARE CONFINED TO THE TERRITORIES BEYOND INDIA. DURING HEARING, OF THIS APPEAL, SMT. VIBHUTI BHATT, PRESIDENT OF THE ASSESSEE TRUST/FOUN DATION APPEARED IN PERSON AND ADVANCED HER ARGUMENTS WHICH ARE IDENTICAL TO THE GROUND RAISED. IT WAS ALSO PLEADED THAT THE ASSESSEE HAS NO INTENTION TO CARRY OUT ANY ACTIVITI ES BEYOND THE TERRITORY OF INDIA. ON THE OTHER HAND, SMT. MANJUN ATHA SWAMY, LD. CIT-DR, DEFENDED THE CONCLUSION ARRIVED AT IN T HE IMPUGNED ORDER. 2. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE NOTE T HAT LD. DIT(E) REFUSED REGISTRATION TO THE ASSESSEE BROADLY ON THE GROUND THAT THE ASSESSEE IS HAVING THE CLAUSE FOR ITS ACTIVITIE S BEYOND THE TERRITORY OF INDIA. MS. BHATT, PRESIDENT OF THE FOU NDATION, CONTENDED THAT THE TRUST/FOUNDATION HAS NO INTENTIO N TO CARRY OUT ITS ACTIVITIES BEYOND THE TERRITORY OF INDIA, T HEREFORE, THE ASSESSEE IS DIRECTED TO AMEND THIS CLAUSE BY INCORP ORATING THAT THE CHARITABLE ACTIVITIES OF THE ASSESSEE TRUST WIL L BE CARRIED OUT WITHIN THE TERRITORY OF INDIA AND THEREAFTER APPROA CH THE OFFICE OF THE LD. DIT(E). EVEN THE LD. DIT(E) HAS NOT DOUBTE D THE CHARITABLE NATURE/OBJECTS OF THE ASSESSEE TRUST, CO NSEQUENTLY, HE IS DIRECTED TO EXAMINE THE CLAIM OF THE ASSESSEE AF RESH AND AFTER SATISFYING HIMSELF/HERSELF ABOUT THE OBJECTIONS RAI SED EARLIER, DENYING REGISTRATION, AND DECIDE AFRESH IN ACCORDA NCE WITH LAW. THE ASSESSEE BE GIVEN OPPORTUNITY OF BEING HEARD WI TH FURTHER LIBERTY TO FURNISH EVIDENCE, IF ANY, IN SUPPORT OF ITS CLAIM. THUS, STEM CARE FOUNDATION 3 THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTIC AL PURPOSES ONLY. FINALLY, APPEAL OF THE ASSESSEE IS ALLOWED FOR STAT ISTICAL PURPOSES. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LD. REPRESENTATIVE OF BOTH SIDES, AT TH E CONCLUSION OF HEARING ON 16/04/2015. SD/- SD/- ( B.R.BASKARAN ) (JOGINDER SINGH) '# / ACCOUNTANT MEMBER $# / JUDICIAL MEMBER & MUMBAI; ) DATED : 16/04/2015 F{X~{T? P.S/. . . %$&'()(*& / COPY OF THE ORDER FORWARDED TO : 1. *+,- / THE APPELLANT 2. ./,- / THE RESPONDENT. 3. & 0$ ( *+ ) / THE CIT, MUMBAI. P4. & 0$ / CIT(A)- , MUMBAI 5. 2%3 .$! , *+( *! 4 , & / DR, ITAT, MUMBAI 6. 5' 6 / GUARD FILE. / BY ORDER, /2+$ .$ //TRUE COPY// / (DY./ASSTT. REGISTRAR) , & / ITAT, MUMBAI