Shri Munisuvrat Swami Visha Shrimali Jain Sangh, Kutch, RAJKOT-GUJARAT V. The Commissioner of Income Tax-I, RAJKOT-GUJARAT

ITA 493/RJT/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 2270 (ITAT-RAJKOT)
• Duration Of Justice: 1 year(s) 6 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-03-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 22-12-2015
• Assessment Year: misc
• Appeal Filed On: 19-08-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M L MEENA
• Section: 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BEN CH, RAJKOT [CONDUCTED THROUGH E-COURT AT AHMEDABAD] (BEFORE SHRI RAJPAL YADAV, J.M. & SHRI ANIL CHATURV EDI, A.M.) ( ) ITA NO. 493/RJT/2014 (AS SESSMENT YEAR: N.A.) SHRI MUNISUVRAT SWAMI VISHA SHRIMALI JAIN SANGH, KUTCH VS. COMMISSIONER OF INCOME TAX- 1, RAJKOT PAN NO. AANTS4379R (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI KALPESH DOSHI, C. A. RESPONDENT BY : SHRI M. L. MEENA, D.R. DATE OF HEARING : 22 -12-201 5 DATE OF PRONOUNCEMENT : 02 -03-2016 ( )/ ORDER PER ANIL CHATURVEDI, ACCOUNTANT MEMBER THIS APPEAL FILED BY ASSESSEE IS AGAINST THE ORDER OF CIT-1, RAJKOT, DATED 25.06.2014 AGAINST DENIAL OF APPROVAL U/S. 12AA OF THE ACT. 2. THE RELEVANT FACTS AS CULLED OUT FROM THE MATERI AL ON RECORD ARE AS UNDER. ITA NO.493/RJT/14 (SHRI MUNISUVRAT SWAMI VISHA SHRI MALI JAIN SANGH VS. CIT) 2 3. ASSESSEE IS A TRUST WHO FILED ITS APPLICATIONS F OR REGISTRATION OF THE TRUST UNDER SECTION 12A OF THE ACT IN THE OFFICE OF COMMISSIONE R OF INCOME TAX (IN SHORT CIT). THE APPLICATION FOR THE APPROVAL U/S.12AA WAS REJECTED BY LD. CIT VIDE LETTER DATED 25.06.2014 FOR THE REASON THAT ASSESSEE NEITH ER ATTENDED NOR FILED THE REQUIRED DETAILS CALLED FOR BY HIM VIDE NOTICE DATED 13.06.2 014 APART FOR THE REASON THAT ASSESSEE HAD INCURRED SUBSTANTIAL EXPENSES ON CONST RUCTION OF TEMPLE BUT HAD NOT PRODUCED THE BOOKS OF ACCOUNTS OR THE VOUCHERS FOR VERIFICATION. AGGRIEVED BY THE ORDERS OF LD. CIT, ASSESSEE IS NOW IN APPEAL BEFORE US AND HAS RAISED THE FOLLOWING GROUNDS:- 1. THAT, THE LEARNED CIT HAS NOT GRANTED THE PROPER OPPORTUNITY OF BEING HEA RD AND HAS WRONGLY REJECTED THE REGISTRATION U/S.12A(1) OF THE I.T. ACT. 2. THAT, THE LEARNED CIT-I HAS ERRED ON FACTS AND I N LAW IN REJECTING THE REGISTRATION U/S.12A(1) OF THE I.T. ACT. 4. BEFORE US, LD. AR SUBMITTED THAT THE MAIN REASON FOR REFUSAL OF REGISTRATION U/S. 12A(1) OF THE ACT WAS THAT ASSESSEE DID NOT PRODUCE THE BOOKS OF ACCOUNTS AND VOUCHERS AND THAT THE ORDER PASSED BY LD. CIT WAS EX PARTE ORDER. HE SUBMITTED THAT DUE TO CERTAIN UNAVOIDABLE CIRCUMSTANCES, THE ASSES SEE COULD NOT ATTEND THE HEARING ON THE DATE FIXED BY THE LD. CIT. HE THEREFORE SUB MITTED THAT IN THE INTEREST OF JUSTICE, THE ASSESSEE BE GRANTED ONE MORE OPPORTUNITY TO PRE SENT ITS CASE BEFORE LD. CIT AND FURTHER ASSURED THAT ASSESSEE WILL ATTEND AND SUBM IT THE REQUIRED DETAILS. LD. D.R., ON THE OTHER HAND, SUPPORTED THE ORDERS OF LD. CIT. 5. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. IN THIS CASE, WE FIND THAT THE APPLICATION OF REGISTRA TION U/S. 12AA OF THE ACT WAS REJECTED BY LD. CIT MAINLY FOR THE REASON THAT THE ASSESSEE DID NOT FILE THE REQUIRED DETAILS NOR PRODUCED THE BOOKS OF ACCOUNTS. CONSID ERING THE SUBMISSIONS MADE BEFORE US BY LD. A.R., WE ARE OF THE VIEW THAT IN T HE PRESENT CASE AND IN THE INTEREST OF ITA NO.493/RJT/14 (SHRI MUNISUVRAT SWAMI VISHA SHRI MALI JAIN SANGH VS. CIT) 3 JUSTICE, ONE MORE OPPORTUNITY BE GRANTED TO ASSESSE E TO FILE THE REQUIRED DETAILS AND SUCH OTHER DETAILS AS ARE CALLED FOR BY LD. CIT. W E ACCORDINGLY HEREBY SET ASIDE THE IMPUGNED ORDER OF LD. CIT AND RESTORE THE APPLICAT ION OF THE ASSESSEE TO THE FILE OF LD. CIT FOR FRESH DECISION. THE ASSESSEE IS ALSO DIREC TED TO FURNISH ALL THE REQUIRED DETAILS PROMPTLY BEFORE THE LD. CIT FOR DECIDING THE ISSUE AFRESH. THUS THE GROUND OF ASSESSEES APPEAL IS ALLOWED AS ABOVE. 6. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN OPEN COURT ON 02 - 03 - 2016 . SD/- SD/- ( RAJPAL YADAV) (A NIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT ME MBER AHMEDABAD: DATED 02.03.2016 TRUE COPY S K SINHA COPY OF THE ORDER FORWARDED TO:- 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT, RAJKOT