Shri Akhil Bharatiya Ahir Seva Samaj Trust, JAMNAGAR V. The Commr. of Income Tax (Exemptions), Ahmedabad

ITA 521/RJT/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 2305 (ITAT-RAJKOT)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 04-12-2015
• Assessment Year: misc
• Appeal Filed On: 23-10-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C S ANJARIA
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH , RAJKOT BEFORE: S H RI PRAMOD KUMAR , ACCOUNTANT MEMBER AND SHR I S. S. GODARA , JUDICIAL MEMBER [CONDUCTED THROUGH E - COURT AT AHMEDABAD] SHRI AKHIL BHARATIYA AHIR SEVA SAMAJ TRUST, C/O. SHRI MULUBHAI KANDORIYA, AERODRAM ROAD, KHODIAYAR COLONY, JAMNAGAR, DIST. - JAMNAGAR PAN: AANTS5029A (APPELLANT) VS C OMMISSION OF INCOME TAX (EXEMPTIONS), AHMEDABAD (RESPONDENT) REVENUE BY : S H RI C.S. ANJARIA , D . R. ASSESSEE BY: S H RI CHETAN AGARWAL , A.R. DATE OF HEARING : 04 - 12 - 2 015 DATE OF PRONOUNCEMENT : 10 - 02 - 2 016 / ORDER P ER : S. S. GODARA , JUDICIAL MEMBER : - THI S ASSESSEE S APPEAL AR ISES FROM ORDER OF THE CIT(E), AHMEDABAD DATED 2 7 - 08 - 2015 IN APPEAL NO. I T A NO . 521 / RJT /20 15 A SSESSMENT YEAR NA I.T.A NO. 521/RJT/2015 A.Y. NA PAGE NO SHRI AKHIL BHARATIYA AHIR SEVA SAMAJ TRUST VS. CIT(E) 2 CIT(E) / AHD / 12AA/704/2015 - 06 /168 , IN PROCEEDINGS UNDER SECTION 12 AA OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . 2. THE ASSESSEE S SOLE SUBSTANTIVE GROUND CHALLENGES THE CIT(E) S ORDER PASSED EX - PARTE REJECTING ITS REGISTRATION APPLICATION U/S. 12AA SOLELY DUE TO ABSENCE OF DISSOLUTION CLAUSE IN TRUST - DEED SO AS TO PROVE GENUINENESS OF THE ACTIVITIES . I T APPEARS FROM THE CASE FILE THAT THE ASSESSEE FILED THE IMPUGNED REGISTRATION APPLICATION ON 27 - 02 - 2015. THE CIT(E) SOUGHT FOR ITS OBJECTS. THIS WAS FOLLOWED BY A LETTER DATED 07 - 04 - 2015 SEEKING CLARIFICATION ON DISSOLUTION CLAUSE OF THE TRUST DEED. TH E CIT(E) OBSERVES IN THE ORDER UNDER CHALLENGE THAT THE ASSESSEE DID NOT APPEAR THEREAFTER. THIS HAS MADE HIM TO PASS THE IMPUGNED EX - PARTE REJECTION ORDER. 3. WE HAVE HEARD BOTH SIDES. THE ASSESSEE FILED BEFORE US A COPY OF ITS REPLY DATE D 28 - 05 - 2015 , RESOLUTION AS WELL AS ITS TRUST DEED COUPLED WITH CIT(E) S LETTER FIXING THE CASE OF HEARING ON 08 - 05 - 2015 COMPRISING OF NECESSARY QUESTIONNAIRE REGARDING TRUST S OBJECT S AND DETAILS OF ITS ACTIVITIES. ITS CASE IS THAT CIT(E) S EX - PARTE ORDER UNDER CHA LLENGE DOES NOT TAKE INTO ACCOUNT THE SAME. THE REVENUE FAILS TO REBUT THIS FACTUAL POSITION. WE FIND IN THESE PECULIAR FACTS THAT THERE HAS BEEN SOME COMMUNICAT ION GAP BETWEEN ASSESSEE AND CIT (E) SO FAR AS FILING OF NECESSARY RECORD IN THE LOWER CASE FI LE IS CONCERNED . WE FEEL IN THESE FACTS THAT LARGER INTEREST OF JUSTICE WOULD BE MET IN CASE THE CIT(E) RE - EXAMINES THE ISSUE AS PER LAW AFTER AFFORDING I.T.A NO. 521/RJT/2015 A.Y. NA PAGE NO SHRI AKHIL BHARATIYA AHIR SEVA SAMAJ TRUST VS. CIT(E) 3 ADEQUATE OPPORTUNITY OF HEARING TO ASSESSEE WHO SHALL BE AT LIBERTY TO PRODUCE ALL EVIDENCE S IN SUPPOR T OF ITS REGISTRATION CLAIM. 4 . THIS AS SESSEE S APPEAL IS ACCEPTED FOR STATISTICAL PURPOSES. ORDER PR ONOUNCED IN THE OPEN C OUR T ON 10 - 02 - 201 6 SD/ - SD/ - (PRAMOD KUMAR ) ( S. S. GODARA ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD : DATED 10 /02 /2016 AK / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, RAJKOT