Trupti Dalal Charitable Trust, Ahmedabad V. The DIT (Exemp.), Ahmedabad

ITA 478/AHD/2015

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 1200 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 13-08-2015
• Assessment Year: misc
• Appeal Filed On: 05-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIBHA BHALLA
• Assessee Lawyers: ANKIT M TALSANIA
• Keywords: Charitable institution
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD (BEFORE SHRI RAJPAL YADAV, J.M. & SHRI ANIL CHATURV EDI, A.M.) I.T. A. NO. 478/AHD/2015 (ASSE SSMENT YEAR: N.A.) TRUPTI DALAL CHARITABLE TRUST, A-48, ARYAMAN BUNGALOWS, THALTEJ, SHILAJ ROAD, AHMEDABAD-380059 V/S DIT(EXEMPTION), AHMEDABAD 380059 (APPELLANT) (RESPONDENT) PAN: AAATT8971B APPELLANT BY : SHRI ANKIT M. TALSANIA RESPONDENT BY : SMT. VIBHA BHALLA, CIT/DR ( )/ ORDER DATE OF HEARING : 13-08-201 5 DATE OF PRONOUNCEMENT : 21 -08-2015 PER ANIL CHATURVEDI, ACCOUNTANT MEMBER 1. THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE OR DER OF DIT(E), AHMEDABAD. 2. AT THE OUTSET, IT WAS SUBMITTED THAT THERE HAS BEEN DELAY IN FILING THE APPEAL. IT WAS SUBMITTED THAT THE ORDER OF LD. DIT(E) WAS R ECEIVED IN JULY, 2014 AND THEREFORE THE APPEAL BEFORE TRIBUNAL SHOULD HAVE BE EN FILED ON OR BEFORE 22.09.2014 BUT THE SAME WAS FILED ON 05.03.2015 AND THUS THERE WAS A DELAY OF 164 DAYS IN PREFERRING THE APPEAL. ASSESSEE HAS FILED AFFIDAVIT WHEREIN THE ITA NO 478/ AHD/2015 . A.Y. N.A. 2 REASONS FOR DELAY HAS BEEN MENTIONED WITH A PRAYER FOR CONDONATION OF DELAY. THE LD. A.R. THEREFORE SUBMITTED THAT THE DE LAY IN FILING OF APPEAL BE CONSIDERED SYMPATHETICALLY AND THE APPEAL BE ACCEPT ED. THE LD. D.R. ON THE OTHER HAND OBJECTED TO THE CONDONATION FILED BY THE A.R. 3. WE HAVE GONE THROUGH THE APPLICATION FOR CONDONATIO N OF DELAY AND CONSIDERED THE SUBMISSIONS MADE THEREIN. CONSIDERIN G THE SUBMISSIONS MADE, WE ARE OF THE VIEW THAT IN THE PRESENT CASE D ELAY NEEDS TO BE CONDONED AND ACCORDINGLY CONDONE THE DELAY AND ADMIT THE APP EAL. 4. THE RELEVANT FACTS AS CULLED OUT FROM THE MATERIAL ON RECORD ARE AS UNDER. 5. ASSESSEE IS A TRUST WHO FILED ITS APPLICATION FOR R EGISTRATION OF THE TRUST UNDER SECTION 12AA OF THE ACT IN THE OFFICE OF, DIRECTOR OF INCOME TAX (EXEMPTIONS). THE APPLICATION FOR THE APPROVAL U/S 12AA WAS REJECTED BY LD. DIT (E) VIDE LETTER DATED 24.7.2014 MAINLY FOR THE REASON THAT ASSESSEE NEITHER ATTENDED NOR FILED THE REQUIRED DETAILS CAL LED FOR BY HIM VIDE LETTER DATED 18.06.2014. AGGRIEVED BY THE ORDER OF LD. DI T(E), ASSESSEE IS NOW IN APPEAL BEFORE US AND HAS RAISED THE FOLLOWING GROUN DS:- 1. THE LD. DIRECTOR OF INCOME TAX (EXEMPTION) HAS ERRE D IN LAW AND ON FACTS OF THE CASE IN PASSING EX-PARTE ORDER. 2. THE LD. DIRECTOR OF INCOME TAX (EXEMPTION) HAS ERRE D IN LAW AND ON FACTS OF THE CASE IN REJECTING APPLICATION FILED BY THE APPELLANT FOR APPROVAL U/S. 12AA OF THE INCOME TAX ACT, 1961 FOR WANT OF DETAILS/DOCUMENTS CALLED FOR. 6. BEFORE US, LD AR SUBMITTED THAT THE ONLY ISSUE IS R EFUSAL OF REGISTRATION U/S. 12AA OF THE ACT WAS REFUSED BY LD. DIT(E) FOR THE R EASON THAT THE DETAILS WERE NOT FILED BY ASSESSEE AND THE ORDER WAS EX PAR TE ORDER. HE SUBMITTED ITA NO 478/ AHD/2015 . A.Y. N.A. 3 THAT DUE TO CERTAIN UNAVOIDABLE CIRCUMSTANCES, THE ASSESSEE COULD NOT ATTEND THE HEARING ON THE DATE FIXED BY THE LD. DIT(E). HE THEREFORE SUBMITTED THAT THE ASSESSEE BE GRANTED ONE MORE OPPORTUNITY TO PRE SENT ITS CASE BEFORE LD. DIT(E) AND FURTHER ASSURED THAT ASSESSEE WILL ATTE ND AND SUBMIT THE REQUIRED DETAILS. LD DR ON THE OTHER HAND SUPPORTED THE ORDER OF LD. DIT(E). 7. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. IN THE PRESENT CASE WE FIND THAT THE APPLICATION OF RE GISTRATION U/S 12AA OF THE ACT WAS REJECTED BY LD. DIT(E) MAINLY FOR THE REASO N THAT THE ASSESSEE DID NOT FILE THE REQUIRED DETAILS. CONSIDERING THE SUBM ISSIONS MADE BEFORE US BY LD AR WE ARE OF THE VIEW THAT IN THE INTEREST OF JU STICE ONE MORE OPPORTUNITY BE GRANTED TO ASSESSEE TO FILE THE REQUIRED DETAILS . ACCORDINGLY WE HEREBY SET ASIDE THE IMPUGNED ORDER OF LD. DIT(E) AND RESTORE THE APPLICATION OF THE ASSESSEE TO THE FILE OF LD. DIT(E) FOR FRESH DECISI ON. THE ASSESSEE IS ALSO DIRECTED TO FURNISH THE DOCUMENTS BEFORE THE LD. DI T(E) FOR DECIDING THE ISSUE AFRESH. AFTER TAKING THE COPY OF THIS ORDER T HE ASSESSEE IS DIRECTED TO APPROACH LD. DIT(E) SUO MOTO AND ON RECEIPT OF THIS ORDER LD. DIT(E) IS TO DECIDE THE APPLICATION OF THE APPLICANT AFRESH. THU S THE GROUND OF THE APPEAL OF THE ASSESSEE ARE ALLOWED AS ABOVE. 8. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 21 - 08 - 20 15. SD/- SD/- (RAJPAL YADAV) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD. TRUE COPY