ANJUMAN KHAIRUL-ISLAM TRUST NEW MUMBAI, NAVI MUMBAI V. DIT (E), MUMBAI

ITA 4955/MUM/2012

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 2469 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 3 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-11-2015
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Next Hearing Date: 01-10-2015
• Assessment Year: 2012-2013
• Appeal Filed On: 01-08-2012
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JASBIR S CHOUHAN
• Assessee Lawyers: DHIRENDRA M SHAH
• Keywords: Opportunity of being heard
• Section: 80G; 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH A, MUMBAI BEORE SHRI G.S.PANNU, ACCOUNTANT MEMBER AND SHRI RAMLAL NEGI, JUDICIAL MEMBER ITA NO. 4955/MUM/2012 (ASSESSMENT YEAR : 2012-13) ANJUMAN KHAIRUL-ISLAM TRUST NEW MUMBAI, PLOT NO.113, SECTOR-14, KOPERKHAIRANE, NAVI MUMBAI 400 709 PAN:AAATA 4914H ... APPELLANT VS. THE DIRECTOR OF INCOME TAX (EXEMPTION), ROOM NO.616, 6 TH FLOOR, PIRAMAL CHAMBERS, PAREL, MUMBAI 400 012. .... RESPONDENT APPELLANT BY : SHRI DHIRENDRA M. SHAH RESPONDENT BY : SHRI JASBIR S. CH OUHAN DATE OF HEARING : 01/10/2015 DATE OF PRONOUNCEMENT : 18/11/2015 ORDER PER G.S. PANNU,AM: THIS APPEAL BY THE ASSESSEE-TRUST IS DIRECTED AGAINST THE ORDER PASSED BY THE DIT(E), MUMBAI DATED 29/05/2012 PERT AINING TO THE ASSESSMENT YEAR 2012-13, PASSED UNDER SECTI ON 80G OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT), WHEREBY ASSESSE ES APPLICATION SEEKING RENEWAL OF THE RECOGNITION UNDER SECTION 80 G OF THE ACT HAS BEEN DECLINED. 2 ITA NO. 4955/MUM/2012 (ASSESSMENT YEAR : 2012-13) 2. THE RELEVANT FACTS ARE THAT THE APPELLANT-TRUST FILED AN APPLICATION WITH DIRECTOR OF INCOME TAX (EXEMPTION) ON 02/09/2011 SEEKING RENEWAL OF THE RECOGNITION EARLIER GRANTED UNDER SECTION 80G OF THE ACT ON 31/05/2001. THE IMPUGNED ORDER OF THE D IT(E) REVEALS THAT VARIOUS DETAILS WERE CALLED FOR, WHICH WERE FURNISH ED BY THE ASSESSEE, EXCEPT IN RELATION TO CERTAIN DETAILS CALLED FOR B Y THE DIT(E) VIDE LETTER DATED 16/05/2012. AS PER THE DIT(E), ON THE APPOIN TED DATE OF HEARING ON 28/05/2012, THE REQUISITE DETAILS WERE NOT FURNI SHED AND NONE ATTENDED AT THE TIME OF HEARING. AS A CONSEQUENCE, THE DIT(E) OBSERVED THAT THE REQUISITE MATERIAL WAS NOT ON RECORD SO AS TO ENABLE HIM TO BE SATISFIED ABOUT THE OBJECTS OF THE TRUST AND THE G ENUINENESS OF ITS ACTIVITIES. FOR THE SAID REASONS, HE PASSED THE IM PUGNED ORDER ON 29/05/2012 DECLINING THE RENEWAL OF RECOGNITION UN DER SECTION 80G OF THE ACT. 3. IN THIS BACKGROUND, THE LD. REPRESENTATIVE FOR T HE ASSESSEE POINTED OUT THAT ALL THE REQUISITE MATERIAL IS AVAI LABLE ON RECORD AND FOR THAT MATTER REFERENCE HAS ALSO BEEN INVITED TO THE PAPER BOOK FILED. IN ANY CASE, A PRELIMINARY POINT WAS RAISED BY THE LD. REPRESENTATIVE FOR THE ASSESSEE TO THE EFFECT THAT THE ASSESSEE WOULD BE SATISFIED AT THE PRESENT STAGE, IF THE MATTER IS RESTORED BACK TO TH E FILE OF DIT(E) ENABLING THE ASSESSEE TO MEET WITH THE REQUIREMENTS CALLED FOR BY THE DIT(E). 4. THE LD. DEPARTMENTAL REPRESENTATIVE APPEARING F OR THE REVENUE HAS NOT OPPOSED THE PRELIMINARY PLEA OF THE ASSESSE E FOR RESTORING THE MATTER TO THE FILE OF THE DIT(E) FOR ADJUDICATION A FRESH. 5. HAVING CONSIDERED THE RIVAL STANDS, WE FIND ENOU GH MERIT IN THE PRELIMINARY PLEA OF THE ASSESSEE FOR REMANDING THE MATTER BACK TO THE 3 ITA NO. 4955/MUM/2012 (ASSESSMENT YEAR : 2012-13) FILE OF DIT(E) FOR FRESH APPRAISAL OF ASSESSEES APPLICATION SEEKING RENEWAL OF RECOGNITION UNDER SECTION 80G OF THE ACT . NOTABLY, IN PARA-2 OF THE IMPUGNED ORDER, THE DIT(E) HAS LISTED OUT TH E DETAILS CALLED FOR BY HIM AND THE RESPONSE OF THE TRUST ON VARIOUS DATES. IN PARA-3, IT IS NOTED THAT ON 16/05/2012, CERTAIN DETAILS WERE CALL ED FOR AND THE DATE OF HEARING WAS FIXED FOR 28/05/2012. ON THIS APPO INTED DATE, AS PER DIT(E) NEITHER THE ASSESSEE ATTENDED AND NOR FILED ANY WRITTEN SUBMISSIONS. ON THE NEXT DAY, I.E. ON 29/05/2012 I TSELF, THE DIT(E) PROCEEDED TO DECLINE ASSESSEES APPLICATION PRIMARI LY ON THE GROUND OF NON-COMPLIANCE BY THE APPELLANT. IN OUR CONSIDERED OPINION, THE APPELLANT IS A REGULAR ASSESSEE ON THE RECORDS OF T HE DEPARTMENT AND MOREOVER THE REGISTRATION GRANTED TO IT UNDER SE CTION 12A OF THE ACT DATED 24/09/2003, COPY OF WHICH IS ON RECORD, CONTI NUES TO OPERATE AND THE IMPUGNED PROCEEDINGS WERE FOR RENEWAL OF THE RE COGNITION GRANTED TO IT EARLIER BY THE DIT(E) ON31/05/2001 UNDER SECT ION 80G OF THE ACT. CONSIDERING THE ENTIRETY OF FACTS AND CIRCUMSTANCES OF THE CASE, WE DEEM IT FIT AND PROPER TO SET-ASIDE THE IMPUGNED O RDER OF THE DIT(E) AND RESTORE THE MATTER BACK TO HIS FILE FOR ENABLI NG THE ASSESSEE TO FULFIL THE REQUIREMENTS CALLED FOR AND ONLY THEREAF TER, THE DIT(E) SHALL APPLY HIS MIND AFRESH ON THE APPLICATION OF THE AS SESSEE DATED 2/9/2011 AS PER LAW. NEEDLESS TO MENTION, THE DIT( E) SHALL ALLOW THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD BE FORE PASSING AN ORDER AFRESH AS PER LAW. 6. IN THE RESULT, WITHOUT GOING INTO THE MERITS OF THE ISSUE, THE MATTER IS RESTORED BACK TO THE FILE OF DIT(E), IN T HE LIGHT OF THE AFORESAID DISCUSSION. 4 ITA NO. 4955/MUM/2012 (ASSESSMENT YEAR : 2012-13) 7. RESULTANTLY, THE APPEAL OF THE ASSESSEE IS TREAT ED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 18/11/2015. SD/- SD/- (RAMLAL NEGI) (G.S. PANNU) JUDICIAL MEMBER ACCOUNTANT ME MBER MUMBAI, DATED 18/11/2015 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT , 2. THE RESPONDENT. 3. THE CIT(A)- 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI VM , SR. PS