PAROPKAR JEEV DAYA AND OTHER CHARITIES TRUST, MUMBAI V. DIT (E), MUMBAI

ITA 4937/MUM/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 3829 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 28-07-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S R KIRTNEY
• Assessee Lawyers: RASHMIKANT D KUNDALIA
• Section: 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH C , MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA , ACCOUNTANT MEMBER ITA NO. 4937/MUM/2014 PAROPKAR JEEV DAYA AND OTHER CHARITIES TRUST 12, SANT BHAVAN, 1 ST FLOOR, ABOVE STATE BANK OF HYDERABAD, MALAD (W), MUMBAI 400 064. PAN : AACTP3605Q (APPELLANT) VS DIRECTOR OF INCOME TAX (EXEMPTION), MUMBAI (RESPONDENT) APPELLANT BY : SHRI RASHMIKANT D. KUNDALIA RESPONDENT BY : SHRI S.R. KIRTNEY DATE OF HEARING : 10/02/2016 DATE OF PRONOUNCEMENT : 24 /02/2016 O R D E R PER ASHWANI TANEJA , A M : THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER PASSED BY THE DIRECTOR OF INCOME TAX (EXEMPTION), MUMBAI (IN SHORT REFERRED TO AS DIT) AGAINST THE ORDER PASSED U/S. 12AA(1)(B)(II) R.W.S. 12A OF THE INCOME TAX ACT, 1961 (IN SHORT REFERRED TO AS THE ACT) DT. 30. 5.2014 ON THE FOLLOWING GROUNDS : 1. UNDER THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW, THE LEARNED DIRECTOR OF INCOME TAX EXEMPTION HAS ERRED IN REJECTING THE APPLICATION OF TRUST FOR REGISTRATION U/S 12AA OF INCOME TAX ACT, 1 961 ON THE FOLLOWING GROUNDS: 2 PAROPKAR JEEV DAYA AND OTHER CHARITIES TRUST ITA NO. 4937/MUM/2014 A. THE LEARNED DIT - EXEMPTION ERRED IN HOLDING THAT THE AMENDMENTS OR CORRECTIONS CARRIED OUT IN TRUST DEED HAVE NOT BEEN AUTHENTICATED BY THE CHARITY COMMISSIONER. B. THE LEARNED DIT - EXEMPTION ERRED IN NOT PROPERLY APPRECIATING THE REQUIREMENTS OF SECTION 12AA OF THE INCOME TAX ACT, 1961 AS A WHOLE. C. THE LEARNED DIT - EXEMPTION ERRED IN CONCLUDING THAT THE TRUST HAS NOT FULFILLED PROCEDURAL REQUIREMENTS PRESCRIBED U/S 12AA READ WITH RULE 17A OF INCOME TAX ACT, 1961. 2. DURING THE COURSE OF HEARING ARGUMENTS WERE MADE BY SHRI RASHMIKANT D. KUNDALIA, LEARNED COUNSEL ON BEHALF OF THE ASSESSEE (IN SHORT REFERRED TO AS LD. COUNSEL ) AND SHRI S.R. KIRTNEY, LEARNED DEPARTMENTAL REPRESENTATIVE (IN SHORT REFERRED TO AS DR) . 3. DURING THE COURSE OF HEARING, AT THE OUTSET, IT WAS SUBMITTED BY THE LD. COUNSEL THAT THE APPLICATION FOR REGISTRATION U/S. 12A WAS REJECTED SOLELY ON THE GROUND THAT COPY OF TRUST DEED SUBMITTED BY THE ASSESSEE WAS NOT DULY SEALED AND STAMPED BY THE CHARITY COMMISSIONER. IT WAS FURTHER SUBMITTED THAT THE SAME IS AVAILABLE AND CAN BE VERY WELL SUBMITTED, AND A COPY OF IT HAS BEEN ENCLOSED IN THE PAPER BOOK FOR THE PERUSAL OF THE BENCH, AND THEREFORE, IN THESE CIRCUMSTANCES, THIS MATTER MAY KIND LY BE SENT BACK TO BE RE - EXAMINED BY THE LD. DIT. 4. ON THE OTHER HAND, THE LD. DR WAS FAIR ENOUGH TO STATE THAT SINCE PROPERLY SEALED AND STAMPED TRUST DEED IS AVAILABLE, THEREFORE, THIS MATTER CAN BE SENT BACK TO THE FILE OF THE LD. DIT. 5. WE HAVE G ONE THROUGH THE SUBMISSIONS OF BOTH THE SIDES AS WELL AS THE ORDER OF THE LD. DIT. IT IS NOTED THAT THE SOLE REASON GIVEN BY THE LD. 3 PAROPKAR JEEV DAYA AND OTHER CHARITIES TRUST ITA NO. 4937/MUM/2014 DIT IS NON - SUBMISSION OF DULY STAMPED AND SEALED TRUST DEED. IT IS FURTHER NOTED BY US THAT NOW THE ASSESSEE IS IN POSSESS ION OF TRUST DEED WHICH IS DULY STAMPED AND SEALED BY THE CHARITY COMMISSIONER. THEREFORE, IN VIEW OF THIS FACT , WE FIND IT APPROPRIATE TO SEND THIS MATTER BACK TO THE FILE OF THE LD. DIT TO GIVE ANOTHER OPPORTUNITY TO THE ASSESSEE. THE LD. DIT SHALL LOO K INTO THE MATTER AFRESH AND AFTER CONSIDERING ALL THE FACTS AND CIRCUMSTANCES OF THE CASE, HE SHALL PASS AN ORDER U/S. 12AA R.W.S. 12A, AS PER LAW. NEEDLESS TO SAY, OPPORTUNITY OF HEARING SHALL BE GRANTED TO THE ASSESSEE BEFORE PASSING THE FRESH ORDER. THUS, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 2 4 T H FEBRUARY, 2016. SD/ - SD/ - (SAKTIJIT DEY) JUDICIAL MEMBER (ASHWANI TANEJA) ACCOUNTANT MEMBER MUMBAI, DATE : 2 4 T H FEBRUARY, 2016 COPY TO : 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT(A) CONCERNED 4) THE CIT CONCERNED 5) THE D.R, C BENCH, MUMBAI 6) GUARD FILE BY ORDER DY./ASSTT. REGISTRAR *SSL* I.T.A.T, MUMBAI