Maniben Popatlal Damji Doshi Pariwar Charitable Trust, RAJKOT-GUJARAT V. The Commissioner of Income Tax, Rajkot-1, RAJKOT-GUJARAT

ITA 521/RJT/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 76429 (ITAT-RAJKOT)
• Duration Of Justice: 1 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 10-02-2014
• Assessment Year: misc
• Appeal Filed On: 23-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J B JHAVERI
• 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. 521/RJT/2013 MANIBEN POPATLAL DAMJI DOSHI PARIWAR CHARITABLE TRUST, BHUJ-KUTCH PAN : AADTM 4614 R ( / APPELLANT) THE COMMISSIONER OF INCOME-TAX-I RAJKOT / RESPONDENT / ASSESSEE BY SHRI KALPESH DOSHI, CA / REVENUE BY SHRI J. B. JHAVERI, DR / DATE OF HEARING 10.02.2014 !'# / DATE OF PRONOUNCEMENT 10.02.2014 / ORDER THIS APPEAL BY THE ASSESSEE-TRUST IS AGAINST THE OR DER DATED 25.11.2013 OF COMMISSIONER OF INCOME-TAX, RAJKOT-I, RAJKOT REJECT ING THE APPLICATION OF ASSESSEE- TRUST FOR REGISTRATION U/S 12A OF THE INCOME-TAX AC T, 1961. 2. THE FACTS, IN BRIEF, ARE THAT THE ASSESSEE-TRUST NAMELY MANIBEN POPATLAL DAMJI DOSHI PARIWAR CHARITABLE TRUST MADE AN APPLICATION FOR REGISTRATION U/S 12A OF THE INCOME-TAX ACT, 1961 ON 16/08.2013 IN PRESCRIBED FO RM NO.10A. A COPY OF THIS APPLICATION WAS ALSO FILED WITH THE INCOME-TAX OFFI CER, WARD-2, BHUJ, AS THE JURISDICTION OVER THE ASSESSEE-TRUST RESTS WITH HIM . IN ORDER TO VERIFY THE OBJECTS, GENUINENESS OF ITS ACTIVITIES; THE COMMISSIONER OF INCOME-TAX DIRECTED THE ASSESSING OFFICER TO VERIFY THE APPLICATION, ITS OBJECTS, ACT IVITIES AND OTHER FACTS OF THE CASE AND ACCORDINGLY AS TO WHETHER THE TRUST FULFILS THE CON DITIONS PRESCRIBED IN THE ACT FOR REGISTRATION OF THE TRUST U/S 12A OF THE ACT. 3. IN THE IMPUGNED ORDER, THE LD. COMMISSIONER OF I NCOME-TAX, RAJKOT-I REJECTED THE APPLICATION OF THE ASSESSEE-TRUST U/S 12A OF TH E ACT ON THE GROUND THAT BEFORE THE ASSESSING OFFICER THE ASSESSEE FAILED TO PRODUCE TH E VITAL DOCUMENTS VIZ. TRUST DEED, REGISTRATION CERTIFICATE, MINUTES OF BOOKS AND BOOK S OF ACCOUNTS ETC. AGGRIEVED WITH THE ORDER OF LD. COMMISSIONER OF INCOME-TAX, THE AS SESSEE IS NOW IN APPEAL BEFORE THIS TRIBUNAL, ON THE FOLLOWING GROUNDS:- 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. 2 521-RJT-2013 - MANIBEN POPATLAL DAMJI DOSHI PARIWAR CHARITABLE TRUST (SMC) 4. AT THE TIME OF HEARING, ON BEHALF OF THE ASSESS EE-TRUST SHRI KALPESH DOSHI, CA APPEARED AND POINTED OUT THAT THE REQUISITE DETAILS CALLED FOR WERE DULY FURNISHED BEFORE THE ASSESSING OFFICER VIDE LETTER DATED 08.1 0.2013. THEREAFTER, NO COMMUNICATION WAS RECEIVED FROM THE ASSESSING OFFIC ER. IN THESE CIRCUMSTANCES, THE ASSESSEE-TRUST PRESUMED THAT THERE IS NO FURTHER RE QUIREMENT. HE ACCORDINGLY POINTED OUT THAT, IN THE INTEREST OF JUSTICE, THE IMPUGNED ORDER OF LD. COMMISSIONER OF INCOME- TAX BE SET ASIDE AND HE MAY BE DIRECTED TO CONSIDER THE APPLICATION OF THE ASSESSEE- TRUST FOR REGISTRATION U/S 12A OF THE ACT AFRESH IN ACCORDANCE WITH THE LAW. 5. SHRI J.B. JHAVERI, DR APPEARED ON BEHALF OF THE REVENUE POINTED OUT THAT IT WAS DUTY OF THE ASSESSEE TO APPEAR PERSONALLY INSTE AD OF SUBMITTING THE DETAILS AT RECEIPT COUNTER; THEREFORE, THE ORDER OF LD. COMMIS SIONER OF INCOME-TAX, RAJKOT-I BE UPHELD. IN REJOINDER, THE LD. COUNSEL OF THE ASSES SEE SUBMITTED THAT IN CASE ONE MORE OPPORTUNITY IS ALLOWED, THE ASSESSEE SHALL FUR NISH ALL THE DETAILS PERSONALLY AS REQUIRED. 6. HAVING HEARD BOTH THE SIDES, I HAVE CAREFULLY GO NE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. IT IS PERTINENT TO NOTE THAT TH E ASSESSEE-TRUST HAS SUBMITTED VARIOUS DETAILS BEFORE THE ASSESSING OFFICER VIDE LETTER DA TED 08.10.2013. IN CASE THERE WAS FURTHER REQUIREMENT, IT WAS THE DUTY OF THE ASSESSI NG OFFICER TO INFORM THE ASSESSEE- TRUST ACCORDINGLY. SINCE THIS WAS NOT DONE IN THE C ASE ON HAND; THEREFORE, IN THE INTEREST OF JUSTICE, I SET ASIDE THE IMPUGNED ORDER OF LD. COMMISSIONER OF INCOME-TAX, RAJKOT-I AND DIRECT HIM TO RECONSIDER THE APPLICATI ON OF THE ASSESSEE-TRUST FOR REGISTRATION U/S 12A OF THE ACT AFRESH IN ACCORDANC E WITH THE LAW AFTER GIVING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE-TRUST. 7. IN THE RESULT, FOR STATISTICAL PURPOSES, THE APP EAL OF THE ASSESSEE-TRUST IS TREATED AS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON THE DATE MEN TIONED HEREINABOVE. SD/- ( $.. &' / T. K. SHARMA) ( ) /JUDICIAL MEMBER *)& +) ,/ ORDER DATE: 10.02.2014 !$ /RAJKOT *BT 3 521-RJT-2013 - MANIBEN POPATLAL DAMJI DOSHI PARIWAR CHARITABLE TRUST (SMC) / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT- MANIBEN POPATLAL DAMJI DOSHI PARIWAR CHARITABLE TRUST, BHUJ-KUTCH 2. / RESPONDENT- THE COMMISSIONER OF INCOME-TAX-I, RA JKOT 3. ,0,1 * * 2 / CONCERNED CIT, GANDHIDHAM 4 . 345 1, * 1#, !$ / DR, ITAT, RAJKOT 5 . 57 89 / GUARD FILE *)& / BY ORDER TRUE COPY PRIVATE SECRETARY, ITAT, RAJKOT