Palanpur Jain Khatargachha Upashray and Dadajis Deri, Palanpur V. The CIT(Exemption), Ahmedabad

ITA 537/AHD/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4768 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-05-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 03-11-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY ATRI
• Keywords: Opportunity of being heard
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD (CONDUCTING THROUGH VIRTUAL COURT) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER ITA NO. 537/AHD/2020 (ASSESSMENT YEAR: N.A.) PALANPUR JAIN KHATARGACHHA UPASHRAY AND DADAJIS DERI , C/O AMIT SHANTILAL GANDHI DESAI VAS, NR. GATHMAN GATE, PALANPUR, BANASKANTHA, GUJARAT-385001 VS. CIT(EXEMPTION) AHMEDABAD 609, AAYKAR BHAVAN- VEJALPUR, 100 FT. ROAD, NEAR SACHIN TOWER, SATELLITE, GUJARAT- 380015 [PAN NO. AACTP5611L] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI PARIN SHAH, A.R. RESPONDENT BY: SHRI AJAY ATRI, CIT D.R. DATE OF HEARING: 22/04/2021 DATE OF PRONOUNCEMENT: 07/05/2021 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT APPEAL IS DIRECTED AGAINST THE ORDER DA TED 08.09.2020 PASSED BY THE LD. CIT (EXEMPTION), AHMEDABAD WHEREBY AND WHER EUNDER THE EXEMPTION UNDER SECTION 12AA(1)(B)(II) OF THE INCOME TAX ACT, 1961 FILED BY THE ASSESSEE IN FORM NO. 10A UNDER RULE 11AA OF THE ACT HAS BEEN RE JECTED. 2. AT THE TIME OF HEARING OF THE INSTANT APPEAL THE LD. ADVOCATE APPEARING FOR THE ASSESSEE SUBMITTED BEFORE US THAT THE LD. CIT H AS PASSED ORDER ALLEGING NON- SUBMISSION OF THE REQUISITE DETAILS FOR GRANT OF RE GISTRATION OF THE APPLICANT TRUST. HOWEVER, THE REQUISITE DETAILS WERE DULY FILED BEFO RE THE LD. CIT(E); SOME OF THOSE DOCUMENTS WERE FILED BEFORE THE LD. CIT(E) TWICE OR THRICE. IT WAS ALSO POINTED OUT BY THE LD. AR THAT THE ASSESSEE DULY FILED DOCU MENTS IN RESPONSE TO THE REQUEST - 2 - ITA NO.537/AHD/2020 PALANP UR JAIN KHATARGACHHA UPSHARY VS. CITI(E) A.Y. N.A. LETTER DATED 15.06.2020 ISSUED BY THE LD. CIT(E). INSTEAD OF GOING THROUGH THOSE DOCUMENTS THE LD. CIT AGAIN MENTIONED THOSE DOCUMEN TS AT PAGE 3 PARAGRAPH 7 OF THE ORDER IMPUGNED ALLEGING THOSE WERE NOT MADE AVA ILABLE BEFORE HIM IN COMPLIANCE WITH THE ISSUANCE OF FURTHER NOTICE DATE D 13.08.2020. IN THIS ASPECT HE HAS DRAWN OUR ATTENTION TO THOSE DOCUMENTS ANNEXED TO THE PAPER BOOK FILED BEFORE US WITH AN UNDERTAKING THAT THOSE WERE DULY PLACED BEFORE THE LD. CIT(E). THE LD. AR, THEREFORE, FURTHER SUBMITTED FOR REMIT TING THE ISSUE TO THE FILE OF THE LD. CIT(E) FOR CONSIDERATION OF THE MATTER AFRE SH FOR GRANT OF EXEMPTION UNDER SECTION 12AA OF THE ACT. 3. ON THE CONTRARY, THE LD. DR FAILED TO CONTROVERT SUCH SUBMISSION MADE BY LD. AR. 4. WE HAVE HEARD THE RESPECTIVE PARTIES, WE HAVE AL SO PERUSED THE RELEVANT MATERIALS AVAILABLE ON RECORD PARTICULARLY THOSE AR E MENTIONED AT PAGE 3 PARAGRAPH 7 OF THE ORDER IMPUGNED WHICH WERE ALLEGED TO HAVE NOT BEEN SUPPLIED BY THE LD. AR BEFORE THE LD. CIT(E). 5. THUS, CONSIDERING THE ENTIRE ASPECT OF THE MATTE R AS MENTIONED ABOVE WE ARE OF THE OPINION THAT THE APPLICATION FOR EXEMPTION P REFERRED BY THE APPLICANT TRUST IS REQUIRED TO BE GIVEN CONSIDERATION AFRESH BY THE LD. CIT(E). HENCE, WE DIRECT THE LD. CIT(E) TO ADJUDICATE THE SAME AFRESH TAKING INTO ACCOUNT THE DOCUMENTS FILED BEFORE US WHICH WERE ALREADY BEEN PLACED BEFO RE THE LD. CIT(E) AND UPON CONSIDERING ANY OTHER AND/OR FURTHER DOCUMENTS WHIC H THE APPLICANT PREFERS TO FILE AT THE TIME OF HEARING OF THE APPLICATION. NEEDLES S TO MENTION THAT THE ASSESSEE TO BE GIVEN AN OPPORTUNITY OF BEING HEARD BY THE LD. C IT(E) IN THE MATTER OF GRANT OF EXEMPTION. LD. CIT(E) IS FURTHER REQUESTED TO DISP OSE OF THE APPLICATION FOR - 3 - ITA NO.537/AHD/2020 PALANP UR JAIN KHATARGACHHA UPSHARY VS. CITI(E) A.Y. N.A. EXEMPTION PREFERRED BY THE APPLICANT WITHIN THE PER IOD OF SEVEN MONTHS FROM THE DATE OF RECEIPT OF THIS ORDER PASSED BY US. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS, THEREFORE, DISPOSED OF FOR STATISTICAL PURPOSES. THIS ORDER PRONOUNCED IN OPEN COURT ON 07/05/2021 SD/- SD/- (WASEEM AHMED) (MS. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 07/05/2021 TANMAY / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE PCIT- AHMEDABAD. 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, //TRUE COPY// / ( DY./ASSTT. REGISTRAR) !, #$ / ITAT, AHMEDABAD 1. DATE OF DICTATION 22.04.2021. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 22.04.2021 3. OTHER MEMBER. 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 23 .04.2021 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S. 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 07.05.2021 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER