Maheshwari Seva Trust, UDAIPUR V. CIT, UDAIPUR

ITA 505/JODH/2010

• Counselvise Citation: 50523314 RSA 2010
• Duration Of Justice: 1 year(s) 9 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2012
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 07-10-2010
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: G R KOKANI
• Keywords: Opportunity of being heard
• Section: 80G; 12AA

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH JODHPUR. ( BEFORE SHRI R.K. GUPTA AND SHRI N.K. SAINI ) ITA NO. 505/JU/2010 UNDER SECTION 12AA & 80G OF I.T.ACT, 1961 . MAHESHWARI SEVA TRUST VS. CIT C/O ADITYA PLAZA, B-4 DWARKESH MARKET UDAIPUR MAIN CHOPATI, KANKROLI, DISTT.RAJSAMAND (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI G.R. KOKANI DATE OF HEARING : 19.07.2012. DATE OF PRONOUNCEMENT : 19.07.2012 ORDER DATED : 19/07/2012. PER R.K. GUPTA, J.M. THIS IS AN APPEAL BY ASSESSEE AGAINST THE ORDER OF THE LD.CIT, UDAIPUR DATED 08-09-2010 UNDER SECTION 12AA AND 80G OF THE I.T. ACT, 1961 2.1 IN THIS CASE, THE ASSESSEE IS OBJECTING AS TO R EJECTION OF APPLICATION U/S 12AA AS WELL AS U/S 80G OF THE ACT. THE ASSESSEE HAS TAKEN A GROUND THAT DESIRED DOCUMENTS WERE NOT ASKED BY THE LD. CIT AS DATE OF HEARING WAS NO T COMMUNICATED. 2.2 AFTER CONSIDERING THE ORDER OF THE LD. CIT AND THE MATERIALS AVAILABLE ON RECORD, WE FOUND THAT NO PROPER OPPORTUNITY HAS BEEN GIVEN TO THE ASSESSEE TRUST BEFORE REJECTING THE APPLICATION U/S 12AA AND 80G OF THE ACT. IT HAS BEEN MENTIONED IN THE ORDER OF THE LD. CIT THAT A SHOW CAUSE NOTICE WAS SENT THROUGH SPEED POST REQUIRING THE ASSESSEE TRUST TO 2 PRODUCE THE BOOKS OF ACCOUNT, ORIGINAL DEED ETC. TH EREAFTER THE ADJOURNMENT WAS SOUGHT AND THE ADJOURNMENT WAS GIVEN. THEREAFTER, THE LD. CIT DECIDED THE APPLICATION OF THE ASSESSEE EX-PARTE AS IN HIS VIEW NO DETAILS HAS BEE N FURNISHED BY THE ASSESSEE TRUST. IN OUR VIEW, THE MATTER SHOULD GO BACK TO THE FILE OF THE LD. CIT TO PASS AFRESH ORDER AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE TRUST. WE ORDER ACCORDINGLY. 3.0 IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES.. 4.0 THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 19 -07-2012. SD/- SD/- ( N.K. SAINI ) ( R.K. GUPTA ) ACCOUNTANT MEMBER JUDICIAL MEMBER JODHPUR, *MISHRA COPY FORWARDED TO :- 1. MAHESHWARI SEVA TRUST, UDAIPUR . 2. THE CIT, UDAIPUR. 3. THE D/R 4. GUARD FILE (ITA NO.505/JODH/2010) BY ORDER, AR ITAT JODHPUR.