Vyasji Maharaj Janseva Trust, Ahmedabad V. The CIT(Exemp.), Ahmedabad

ITA 532/AHD/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 89663 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-06-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: misc
• Appeal Filed On: 11-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P VAISHNAV
• Assessee Lawyers: DEVENDRA P PATEL
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD (BEFORE SHRI SHAILENDRA KR. YADAV, J.M. & SHRI ANIL CHATURVEDI, A.M.) I.T. A. NO. 532/AHD/2015 (ASSE SSMENT YEAR: N.A) SHRI VYASJI MAHARAJ JANSEVA TRUST PUNCHMUKHI GAYATRI MANDIR GORS KUWA, MANINAGAR EAST, AHMEDABAD-3800098 V/S C.I.T., EXEMPTIONS, AHMEDABAD (APPELLANT) (RESPONDENT) PAN: AABTV7962M APPELLANT BY : SHRI DEVENDRA P. PATEL, A. R. RESPONDENT BY : SHRI O.P. VAISHNAV CIT/DR ( )/ ORDER DATE OF HEARING : 01-06-2015 DATE OF PRONOUNCEMENT : 25-06-2015 PER ANIL CHATURVEDI, ACCOUNTANT MEMBER. 1. THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF CIT(E), AHMEDABAD DATED 26.12.2014. 2. BRIEFLY STATED FACTS ARE THAT ASSESSEE TRUST HAD MA DE AN APPLICATION FOR REGISTRATION OF THE TRUST U/S. 80(G)(5) IN FORM-10G UNDER RULE 11AA OF THE ACT. THE APPLICATION OF THE ASSESSEE WAS REJECTED B Y LD. CIT(E) VIDE ORDER ITA NO 532/A HD/2015 . A.Y. N.A. 2 DATED 26.12.2014. FEELING AGGRIEVED BY THE ORDER OF LD. CIT(E), THE ASSESSEE IS NOW IN APPEAL BEFORE US AND HAS RAISED THE FOLLO WING GROUNDS: 1. THE ASSESSEE HAS FILED ALL THE DOCUMENTS AN WITH TH E APPLICATION U/S. 12AA AND ARE THE SAME AS FOR APPLICATION U/S. 80(G)(5). 3. BEFORE US, LD. A.R. SUBMITTED THAT THE APPLICATION WAS REJECTED BY LD. CIT(E) FOR THE REASON THAT THE ASSESSEE DID NOT FILE THE R EQUIRED DETAILS CALLED FOR BY HIM AND IN THE ABSENCE OF THOSE DETAILS. LD. CIT(E) WAS OF THE VIEW THAT IT WAS NOT POSSIBLE FOR HIM TO SATISFY HIMSELF ABOUT T HE GENUINENESS OF THE ACTIVITIES OF THE TRUST. BEFORE US, LD. A.R. SUBMIT TED THAT DUE TO SOME UNFORESEEN REASONS, THE ASSESSEE COULD NOT FILE THE DETAILS ON THE DATE CALLED FOR BY LD. CIT(E). HE SUBMITTED THAT THE ASSESSEE I S READY TO FILE ALL THE REQUIRED DETAILS AND WOULD ALSO ATTEND THE HEARING AND FILE NECESSARY DOCUMENTS/DETAILS AS CALLED FOR BY LD. CIT(E) AND T HEREFORE PRAYED THAT ASSESSEE BE GRANTED ONE MORE OPPORTUNITY TO FILE TH E AFORESAID DETAILS AND URGED TO RESTORE THE MATTER TO LD. CIT(E) FOR FRESH DECISION. THE LD. D.R. ON THE OTHER HAND SUPPORTED THE ORDER OF LD. CIT(E) AN D SUBMITTED THAT THERE IS NO ILLEGALITY IN THE ORDER OF LD. CIT(E). 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. WE FIND THAT LD. CIT(E) HAD REJECTED THE APPLICATION O F THE ASSESSEE ON THE GROUND THAT NEITHER THE ASSESSEE ATTENDED NOR FURNI SHED THE REQUIRED DETAILS CALLED FOR BY HIM. AFTER TAKING INTO CONSIDERATION THE SUBMISSIONS OF THE LD. A.R. THAT ALL THE REQUIRED DETAILS CALLED FOR BY LD . CIT(E) WILL BE FILED, WE ARE OF THE VIEW THAT IN THE INTEREST OF JUSTICE, THE AS SESSEE SHOULD BE GRANTED ONE MORE OPPORTUNITY TO FURNISH THE DETAILS BEFORE LD. CIT(E). WE THEREFORE SET ITA NO 532/A HD/2015 . A.Y. N.A. 3 ASIDE THE IMPUGNED ORDER OF LD. CIT(E) AND RESTORE THE MATTER BACK TO THE FILE OF LD. CIT(E) TO DECIDE THE MATTER AFRESH AFTER GIV ING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DI RECTED TO PROMPTLY FURNISH ALL THE REQUIRED DETAILS CALLED FOR BY LD. CIT(E). THUS THIS GROUND OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 25 - 06 - 2015. SD/- SD/- (SHAILENDRA KR. YADAV) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD. TRUE COPY RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT, AHMEDABAD