Shree Guru Govind Singhji Charitable Trust, Ahmedabad V. The C.I.T. (Exemption), Ahmedabad

ITA 532/AHD/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 5771 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: misc
• Appeal Filed On: 03-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SU RENDRA KUMAR
• Assessee Lawyers: M K PATEL
• Keywords: Charitable institution
• Section: 80G; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH AHMEDABAD BEFORE, SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA NOS. 532 & 533/AHD/2017 (ASSESSMENT YEARS : NA) SHREE GURU GOVIND SINGHJI CHARITABLE TRUST, GURUDWARA GOBIND DHAM, VASTRAPUR CHAR RASTA, SARKHEJ-GANDHINAGAR HIGHWAY ROAD, AHMEDABAD APPELLANT VS. COMMISSIONER OF INCOME- TAX (EXEMPTION), 1 ST FLOOR, ROOM NO. 111-112, ANNEXY, AAYKAR BHAVAN, ASHRAM ROAD, AHMEDABAD - 380009 RESPONDENT PAN: AACTS3589G / BY ASSESSEE : SHRI M. K. PATEL, A.R. / BY REVENUE : SHRI SURENDRA KUMAR, CIT. D.R. /DATE OF HEARING : 15.03.2018 /DATE OF PRONOUNCEMENT : 28.03.2018 ORDER PER S. S. GODARA, JUDICIAL MEMBER THESE TWO ASSESSEES APPEALS ARISE AGAINST CIT(EXEM PTIONS), AHMEDABADS SEPARATE EX PARTE ORDERS; BOTH DATED 11 .01.2017 & 19.01.2017, IN CASE NOS. CIT(E)/AHD/12AA/WITHDRAWAL/GGSCT/2016- 17 & ITA NO. 532 & 533/AHD/17 [SHREE GURU GOVIND SINGHJI CHARITABLE TRUST VS. CIT(E)] - 2 - CIT(E)/AHD/12AA/WITHDRAWAL/GGSCT/2016-17, CANCELLIN G SECTION 12AA REGISTRATION AS WELL AS WITHDRAWING APPROVAL U/S.80 G; RESPECTIVELY, IN PROCEEDINGS U/S. 12AA & U/S. 80G OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT; RESPECTIVELY. HEARD BOTH THE PARTIES VEHEMENTLY REITERATING THEIR RESPECTIVE STANDS. CASE FILES PERUSED. 2. IT EMERGES AT THE OUTSET THAT THE CIT(E)S ORDER S IN BOTH CASES ARE PASSED EX PARTE WHILE CANCELLING ASSESSEES SECTIO N 12AA REGISTRATION AS WELL AS SECTION 80G REGISTRATION. CASE FILES SUGGEST TH AT THE CIT(E)S IDENTICAL WORDED PARAGRAPH NO.2 OBSERVES THAT THE ASSESSEE DI D NOT APPEAR IN THE RELEVANT PROCEEDINGS DESPITE ISSUING VARIOUS NOTICE S OF HEARING. LEARNED COUNSEL PLEADS IN THE COURSE OF HEARING BEFORE US T HAT THE ASSESSEE HAS ALWAYS BEEN DILIGENT TO PRODUCE RELEVANT DETAILS BEFORE TH E LEARNED CIT(E). WE SOUGHT TO KNOW ABOUT THE EXACT REASON OF ITS NON AP PEARANCE. MR. PATEL INFORMS US THAT THE ASSESSEE IS A TRUST CARRYING OU T VARIOUS CHARITABLE ACTIVITIES. HE THEN ATTRIBUTES THE REASON OF ITS NON APPEARANCE TO LACK OF PROPER COMMUNICATION BETWEEN TRUST IN-CHARGE PERSON AT VAR IOUS LEVELS. MR. PATEL UNDERTAKES TO NOW APPEAR AND FURNISH ALL THE REQUIS ITE DETAILS BEFORE THE CIT(A); IF GIVEN AFRESH CHANCE. LEARNED DEPARTMENT AL REPRESENTATIVE FAILS TO DISPUTE THE FACT THAT THIS ASSESSEE IS A CHARITABLE TRUST CARRYING OUT ALL ACTIVITIES AS PER ITS STATED OBJECTS AND COMMUNICATION GAP AT SUCH LEVEL CANNOT BE COMPLETELY RULED OUT. WE OBSERVE IN THESE PECULIAR FACTS THAT LARGER INTEREST OF JUSTICE WOULD BE MET IN CASE THE ASSESSEE APPEARS W ITHIN EIGHT WEEKS OF GETTING A CERTIFIED COPY OF THE ORDER BEFORE THE LE ARNED CIT(E), FALLS NECESSARY DETAILS AND THEREAFTER BOTH THE ISSUES OF CANCELLAT ION OF SECTION 12AA REGISTRATION AS WELL AS SECTION 80G(SUPRA) ARE TAKE N UP AS PER LAW TO BE ITA NO. 532 & 533/AHD/17 [SHREE GURU GOVIND SINGHJI CHARITABLE TRUST VS. CIT(E)] - 3 - DECIDED WITHIN THREE EFFECTIVE OPPORTUNITIES OF HEA RING. WE ACCEPT ASSESSEES GRIEVANCE IN ABOVE TERMS. 3. THESE TWO ASSESSEES APPEALS ARE ALLOWED FOR STA TISTICAL PURPOSES. [PRONOUNCED IN THE OPEN COURT ON THIS THE 28 TH DAY OF MARCH, 2018.] SD/- SD/- ( AMARJIT SINGH ) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 28/03/2018 TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- / REVENUE 2 / ASSESSEE ! / CONCERNED CIT 4 !- / CIT (A) ( )* + ,--. . /0 / DR, ITAT, AHMEDABAD 1 + 23 / GUARD FILE. BY ORDER / . // . /0