Shree Kadva Patidar Sanatan Parvadiyua (Shethiya) Parivar Trust, RAJKOT-GUJARAT V. The Commissioner of Income Tax-I, RAJKOT-GUJARAT

ITA 520/RJT/2013

• Counselvise Citation: 52024914 RSA 2013
• Duration Of Justice: 1 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 23-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: YOGESH
• Assessee Lawyers: KALPESH DOSHI
• Keywords: Charitable institution; Opportunity of being heard
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBULAL, SMC BENCH, RAJKOT BEFORE SHRI T. K. SHARMA, JM ITA NO. 520/RJT/2013 SHREE KADVA PATIDAR SANATAN PARVADIYUA (SHETHIYA) PARIVAR TRUST, MAIN POST BHAGATNAGAR, STREET NO.3, GADHSHISHA, TAL. MANDVI-KUTCH. PAN : AAMTS 5456 L ( / APPELLANT) THE COMMISSIONER OF INCOME-TAX-1 RAJKOT / RESPONDENT / ASSESSEE BY SHRI KALPESH DOSHI, CA / REVENUE BY SHRI YOGESH PANDEY, DR / DATE OF HEARING 17.01.2014 !'# / DATE OF PRONOUNCEMENT 29.01.2014 / ORDER THIS APPEAL BY THE ASSESSEE IS AGAINST THE ORDER DA TED 28.11.2013 OF COMMISSIONER OF INCOME-TAX, RAJKOT-I, RAJKOT REFUSI NG TO GRANT THE REGISTRATION U/S 12A OF THE INCOME-TAX ACT, 1961. 2. THE FACTS, IN BRIEF, ARE THAT THE ASSESSEE-TRUST MADE AN APPLICATION FOR REGISTRATION U/S 12A OF THE INCOME-TAX ACT ON 27.05 .2013 IN PRESCRIBED FORM NO.10A. IN THE IMPUGNED ORDER, THE LD. CIT REJECTED THE APP LICATION FOR REGISTRATION U/S 12A ON THE GROUND THAT THE ASSESSEE-TRUST COULD NOT PRODUC E ANY EVIDENCE IN RESPECT OF ITS ACTIVITIES CLAIMED TO HAVE BEEN CARRIED OUT AND ALS O THE BOOKS OF ACCOUNTS ALONGWITH SUPPORTING VOUCHERS. AGGRIEVED WITH THE ORDER OF L D. CIT, THE ASSESSEE IS NOW IN APPEAL BEFORE THIS TRIBUNAL, ON THE FOLLOWING GROUN DS:- 1, THAT, THE LEARNED CIT HAS NOT GRANTED THE PROPE R OPPORTUNITY OF BEING HEARD 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. 3. THAT, THE FINDINGS OF THE LEARNED CIT-I IS JUSTI FIED AND REQUIRED TO BE DELETED. 3. AT THE TIME OF HEARING, ON BEHALF OF THE ASSESSE E, SHRI KALPESH DOSHI, CA, APPEARED AND PLACED ON RECORD AN AFFIDAVIT OF THE T RUSTEE OF THE ASSESSEE-TRUST NAMELY SHRI LAKHAMSHI RATANSHI PARVADIYA. THE SAID AFFIDAVIT IS REPRODUCED HEREUNDER:- 2 520-RJT-2013 - SHREE KADVA PATIDAR SANATAN PARVADIYUA PARIVAR TRUST (SMC) I, (LAKHAMSHI RATNSHI PARVADIYA) HINDU, AGED 44 RE SIDING AT, V.R. NAGAR, PLOT NO.6, OPP. COMMERCE COLLEGE, BHUJ-KUTCH -370001 DO HEREBY AFFIRM AND STATE AS UNDER:- 1. THAT, I AM THE TRUSTEE OF SHREE KADVA PATIDAR SA NATAN PARVADIYA PARIVAR TRUST. 2. THAT, I AM LOOKING AFTER ACCOUNTS AND ADMINISTRA TION OF THE TRUST. 3. THAT, THE TRUST HAS MADE AN APPLICATION FOR REGI STRATION U/S 12A OF THE I.T. ACT. 4. THE NOTICE WAS ISSUED FOR HEARING BY THE COMMISS IONER OF I.TAX, RAJKOT DATED 15.11.2013 FOR HEARING ON 25.11.2013. 5. HOWEVER, I COULD NOT ATTEND THE INCOME TAX PROCE EDINGS AS I HAD TO URGENTLY GO TO PUNE FOR MEDICAL CHECK-UP, THEREFORE I COULD NOT COMPLY WITH THE NOTICE DATED 15.11.2013. 6. THEREFORE, I WOULD STATE THAT IN FUTURE I WILL T AKE CARE OF SUCH NOTICES AND WILL COMPLY WITH THE PROCEEDINGS. THAT, ABOVE DETAILS ARE TRUE AND CORRECT AND I SOLE MNLY AFFIRM THE SAME. PLACE : DATE ; SD/-. (NAME OF TRUSTEE) THE LD. COUNSEL OF THE ASSESSEE FURTHER POINTED OU T FROM THE CONTENT OF THE AFORESAID AFFIDAVIT, IT CAN BE SEEN THAT THE ASSESS EE COULD NOT APPEAR BEFORE THE LD. CIT AS HE WAS URGENTLY REQUIRED TO GO TO PUNE FOR M EDICAL CHECK-UP. THIS RESULTED IN NON-COMPLIANCE OF NOTICE. HE ACCORDINGLY CONTENDED THAT, IN THE INTEREST OF JUSTICE, THE IMPUGNED ORDER OF LD. CIT BE SET ASIDE AND HE M AY BE DIRECTED TO RE-CONSIDER THE APPLICATION OF THE ASSESSEE-TRUST FOR REGISTRATION U/S 12A AFTER GIVING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE-TRUST. 4. SHRI YOGESH PANDEY, DR, APPEARED FOR THE REVENUE COULD NOT CONTROVERT THE AFORESAID SUBMISSIONS MADE BY THE LD. COUNSEL OF TH E ASSESSEE-TRUST. 5. I HAVE CAREFULLY GONE THROUGH THE IMPUGNED ORDER OF LD. CIT AS WELL AS THE CONTENTS OF THE AFFIDAVIT OF THE TRUSTEE OF THE ASS ESSEE-TRUST WHICH WAS PLACED ON RECORD. FROM THE CONTENTS OF THE AFORESAID AFFIDAV IT , IT IS CLEAR THAT THE TRUSTEE OF THE ASSESSEE-TRUST WAS PREVENTED BY SUFFICIENT CAUSE IN APPEARING BEFORE THE LD. CIT. I, THEREFORE, IN THE INTEREST OF JUSTICE, SET ASIDE TH E IMPUGNED ORDER OF LD. CIT, RAJKOT-I AND DIRECT HIM TO PASS A FRESH ORDER ON THE APPLICA TION OF THE ASSESSEE-TRUST FOR REGISTRATION U/S 12A OF THE INCOME-TAX ACT. THE ASS ESSEE IS A CHARITABLE TRUST AND ISSUANCE OF REGISTRATION U/S 12A IS A PRIMARY CONDI TION FOR THE START OF THE CHARITABLE ACTIVITY OF THE TRUST, THEREFORE ITS CASE HAS TO BE DECIDED ON PRIORITY BASIS. I, THEREFORE, 3 520-RJT-2013 - SHREE KADVA PATIDAR SANATAN PARVADIYUA PARIVAR TRUST (SMC) DIRECT THE ASSESSEE-TRUST TO SUO MOTU APPEAR BEFORE THE LD COMMISSIONER OF INCOME- TAX, RAJKOT-I WITHIN 30 DAYS ON RECEIPT OF THIS ORD ER OF THE TRIBUNAL WITHOUT WAITING FOR ANY NOTICE FROM THE REVENUE DEPARTMENT AND SUBMIT T HE RELEVANT DETAILS/DOCUMENTS AS REQUIRED BY THE LD. COMMISSIONER OF INCOME-TAX, RAJKOT-I WHO WILL VERIFY THE SAME AND PASS AN APPROPRIATE ORDER AS PER LAW AS DEEMED FIT WITHIN A REASONABLE TIME. WITH THESE DIRECTIONS, ASSESSEES APPEAL IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. 6. IN THE RESULT, APPEAL OF THE ASSESSEE-TRUST IS T REATED AS ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER PRONOUNCED IN OPEN COURT ON THE DATE MEN TIONED HEREINABOVE. SD/- ( $.. &' / T. K. SHARMA) ( ) /JUDICIAL MEMBER *)& +) ,/ ORDER DATE: 29.01.2014 !$ /RAJKOT *BT / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT- SHREE KADVA PATIDAR SANATAN PARVADIYU A (SHETHIYA) PARIVAR TRUST, MAIN POST BHAGATNAGAR, GADHSHISHA, TAL. MANDVI-KUTCH. 2. / RESPONDENT- THE COMMISSIONER OF INCOME-TAX-1, RA JKOT 3. ,0,1 * * 2 / CONCERNED CIT, GANDHIDHAM 5 . 345 1, * 1#, !$ / DR, ITAT, RAJKOT 6 . 57 89 / GUARD FILE *)& / BY ORDER TRUE COPY PRIVATE SECRETARY, ITAT, RAJKOT