OUR LADY OF ROSARY CHURCH TRUST, MUMBAI V. CIT III, MUMBAI

ITA 5095/MUM/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 3674 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 10 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-05-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 24-05-2016
• Assessment Year: misc
• Appeal Filed On: 08-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GANESH BAREDR
• Assessee Lawyers: KETAN S PATEL
• Keywords: Principle of natural justice

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES C, MUMBAI , , , BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI RAJENDRA, ACCOUNTANT MEMBER ITA NO.5095/MUM/2013 OUR LADY OF ROSARY CHURCH TRUST, CHHOTALAL H SHAH & CO, CHARTERED ACCOUNTANTS, 1 ST FLOOR, DAMODAR MANSION, 15, A.K. NAIK MARG, FORT, MUMBAI-400001 / VS. CIT - III, ASHAR I.T. PARK, 6 TH FLOOR, ROAD, NO.16-Z, NEAR AMBIKA NAGAR, WAGLE INDUSTRIAL ESTATE, THANE(W)-400604 PAN NO. AAATO2775N ( / ASSESSEE) ( / REVENUE) / ASSESSEE BY SHRI KETAN S. PATEL / REVENUE BY SHRI GANESH BARE-DR / DATE OF HEARING : 24/05/2016 / DATE OF ORDER: 24/05/2016 ITA NO.5095/MUM/2013 OUR LADY OF ROSARY CHURCH TRUST 2 / O R D E R PER JOGINDER SINGH (JUDICIAL MEMBER) THE ASSESSEE IS AGGRIEVED BY THE IMPUGNED ORDER DATED 31/03/2013 OF THE LD. COMMISSIONER OF INCOME TAX, MUMBAI, CHALLENGING DENIAL OF REGISTRATION U/S 12AA(1)(B)(II) OF THE INCOME TAX ACT, 1961 (HEREINA FTER THE ACT). THOUGH THE ASSESSEE HAS MANY GROUNDS WHICH A RE INTERLINKED TO SUCH DENIAL OF REGISTRATION BUT BEFO RE US, THE LD. COUNSEL FOR THE ASSESSEE, SHRI KETAN S. PATEL, CONTENDED THAT AN EX-PARTE ORDER HAS BEEN PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEAL), THUS, ONE MORE OPPORTUNITY SHOULD HAVE BEEN GIVEN TO THE ASSESSEE AS THE SAME IS AGAINST THE PRINCIPLE OF NATURAL JUSTICE. ON THE OTHER HAND, THE LD. DR, SHRI GANESH BARE, CONTENDED THAT OPPORTUNITY WAS PROVIDED TO THE ASSESSEE TO WHICH T HE ASSESSEE DID NOT APPEAR, THEREFORE, THERE WAS NO OP TION EXCEPT TO PASS AN EX-PARTE ORDER. 2. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AS PER TH E ASSESSEE, THE OBJECTS OF THE ASSESSEE TRUST ARE REL IGIOUS, ITA NO.5095/MUM/2013 OUR LADY OF ROSARY CHURCH TRUST 3 EDUCATIONAL, MEDICAL, RELIEF TO THE POOR AND LIKE O BJECTS OF GENERAL PUBLIC UTILITY. IT IS NOTICE THAT THE CASE OF THE ASSESSEE WAS FIXED FOR HEARING FOR 11/03/2003 AND A GAIN FOR 28/03/2003. IT IS NOWHERE MENTIONED THAT THE N OTICES WERE ACTUALLY SERVED UPON THE ASSESSEE. HOWEVER, WI THOUT GOING INTO MUCH DELIBERATION AND KEEPING IN VIEW, T HE PRINCIPLE OF NATURAL JUSTICE, WE ARE OF THE VIEW TH AT NO PERSON SHOULD BE CONDEMNED UNHEARD, THEREFORE, THIS APPEAL IS REMANDED BACK TO THE FILE OF THE LD. COMMISSIONER OF INCOME TAX FOR FRESH ADJUDICATION I N ACCORDANCE WITH LAW. THE ASSESSEE IS ALSO DIRECTED TO BE CAREFUL AND TO APPEAR BEFORE THE OFFICE OF THE LD. COMMISSIONER OF INCOME TAX WITHIN ONE MONTH FROM TH E RECEIPT OF THIS ORDER ALONGWITH NECESSARY DOCUMENTS SUCH AS COPY OF PAN CARD OF TRUST, PHOTO IDENTITY CARDS OF ALL THE TRUSTIES, COPY OF RETURN OF INCOME AND AUDITED ACC OUNTS OF THE LAST THREE YEARS ALONG WITH NOTE ON THE ACTIVIT IES SINCE INCEPTION AS MENTIONED IN PARA-2 OF THE IMPUGNED OR DER. THE CASE MAY BE ADJUDICATED BY THE LD. COMMISSIONER EITHER ON THE SAME DATE OR ON A MUTUALLY FIXED DATE . ITA NO.5095/MUM/2013 OUR LADY OF ROSARY CHURCH TRUST 4 NEEDLESS TO MENTION HERE THAT DUE OPPORTUNITY OF BE ING HEARD BE PROVIDED TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO PRODUCE THE NECESSARY EVIDENCE, IF ANY, IN SUPPORT OF ITS CLAIM. THUS, THE APPEAL OF THE ASSES SEE IS ALLOWED FOR STATISTICAL PURPOSES. FINALLY, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. THIS ORDER WAS PRONOUNCED IN THE OPEN IN THE P RESENCE OF LD. REPRESENTATIVES FROM BOTH SIDES AT THE CONCL USION OF THE HEARING ON 24/05/2016. SD/- SD/- (RAJENDRA) (JOGINDER SINGH) '# / ACCOUNTANT MEMBER $# / JUDICIAL MEMBER MUMBAI; # DATED : 24/05/2016 F{X~{T? P.S/. .. %$&'()(*& / COPY OF THE ORDER FORWARDED TO : 1. %& '( / THE APPELLANT (RESPECTIVE ASSESSEE) 2. )*'( / THE RESPONDENT. 3. + + , ( %& ) / THE CIT, MUMBAI. 4. + + , / CIT(A)- , MUMBAI, 5. /01 )2 , + %& %23 , / DR, ITA NO.5095/MUM/2013 OUR LADY OF ROSARY CHURCH TRUST 5 ITAT, MUMBAI 6. 14 5 / GUARD FILE. / BY ORDER, */& ) //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI