M/s GAYATRI PARIWAR TRUST, Dewas V. THE CIT, Ujjain

ITA 548/IND/2013

• Counselvise Citation: 54822714 RSA 2013
• Duration Of Justice: 1 year(s) 1 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-09-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 05-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LALCHAND
• Assessee Lawyers: A K MAHAJAN
• Section: 80G

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE P.K. BANSAL, ACCOUNTANT MEMBER AND SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER PAN NO.AAJCS0305A ITA NO.548/IND/2013 A.Y. - M/S. GAYATRI PARIWAR TRUST, DEWAS VS. COMMISSIONER OF INCOME-TAX, UJJAIN (APPELLANT) (RESPONDENT) APPELLANT BY SHRI A.K.MAHAJAN, C.A. DEPARTMENT BY SHRI LALCHAND, CIT DR / // / DATE OF HEARING : 08.09.2014. /DATE OF PRONOUNCEMENT: 12. 09.2014. / O R D E R PER P.K.BANSAL, A.M. THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME-TAX, UJJAIN, DATED 17.5. 2013 PASSED U/S 80G OF THE INCOME-TAX ACT, 1961, NOT ALLOWING A PPROVAL TO THE ASSESSEE U/S 80G(5)(VI) OF THE ACT. THE ASSESSE E TRUST HAS BEEN APPROVED BY THE CIT U/S 80G(5)(VI) VIDE ORDER NO.60/27/03- 04 DATED 15.03.2004 AND WAS GRANTED REGISTRATION FO R THE PERIOD 01.04.2003 TO 31.03.2006. M/S.GAYATRI PARIWAR TRUST, I.T.A.NO. 548/IND/2013 2 2. WE HAVE HEARD THE RIVAL SUBMISSIONS AND CAREFULLY CONSIDERED THE SAME. WE NOTED THAT THE CIT HAS REJE CTED THE APPLICATION OF THE ASSESSEE DATED 10.01.2011, MEREL Y ON THE BASIS THAT THE ASSESSEE HAS ALREADY SUBMITTED THE APPLICA TION FOR APPROVAL U/S 80G(50(VI) DATED 04.12.2006, WHICH WAS REJECTED BY THE CIT ON 21.5.2007 AND AGAINST THIS ORDER, THE AS SESSEE WENT IN APPEAL BEFORE THE I.T.A.T. AND I.T.A.T. IN I.T.A .NO. 432/IND/2007 DATED 29.4.2007 DISMISSED THE APPEAL O F THE ASSESSEE. 3. WE WENT THROUGH THE ORDER OF THE I.T.A.T., THE COPY OF WHICH WAS FILED BEFORE US. WE HAVE GONE THROUGH THE ORDER OF THE TRIBUNAL DATED 29.4.2007. WE NOTED THAT THE TRIBUNA L HAS NOT PASSED ANY ORDER ON MERIT. THE TRIBUNAL HAS SIMPLY DISMISSED THE APPEAL BY OBSERVING THAT IT APPEARS ASSESSEE I S NO MORE INTERESTED IN PROSECUTING THE APPEALS AND, THEREFO RE, THE TRIBUNAL DISMISSED THE APPEAL AS UN-ADMITTED. THE T RIBUNAL HAS NOT EVEN GIVEN ANY FINDING ON MERIT. SINCE THE ORDE R OF THE TRIBUNAL DOES NOT SPEAK ON MERIT AND APPEAL OF THE ASSESSEE HAS NOT BEEN DEALT WITH ON MERIT, THEREFORE, IN OUR OPI NION, THIS ORDER OF THE TRIBUNAL WILL NOT HAVE ANY EFFECT SO FAR DEC IDING THE APPLICATION FILED BY THE ASSESSEE BEFORE THE CIT SU BSEQUENT TO THE M/S.GAYATRI PARIWAR TRUST, I.T.A.NO. 548/IND/2013 3 ORDER OF THE TRIBUNAL IN RESPECT OF APPROVAL TO BE GRANTED FOR THE SUBSEQUENT PERIOD. WE NOTED THAT THE CIT HAD NOT DE CIDED WHETHER THE APPROVAL U/S 80G BE ALLOWED TO THE ASSE SSEE OR NOT ON MERIT. WE, THEREFORE, SET-ASIDE THE ORDER OF THE CIT AND RESTORE THIS ISSUE TO THE FILE OF THE CIT WITH THE DIRECTIO N THAT CIT SHALL RE-DECIDE THE APPLICATION OF THE ASSESSEE FOR THE A PPROVAL U/S 80G DATED 10.01.2011 AFRESH ON MERIT AFTER GIVING P ROPER AND SUFFICIENT OPPORTUNITY TO THE ASSESSEE. THE ASSESSE E IS ALSO DIRECTED TO COMPLY WITH THE NOTICE OF THE CIT AND P ROVIDE ALL THE NECESSARY INFORMATION AND THE DOCUMENTS ON WHICH HE MAY RELY IN SUPPORT OF HIS APPLICATION FOR THE APPROVAL U/S 80G. THUS, THIS APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICA L PURPOSES. SD/- SD/- (MUKUL KR. SHRAWAT) (P. K. BANSAL) JUDICIAL MEMBER ACCOUNT ANT MEMBER INDORE; DATED 12/09/2014 CPU* SPS M/S.GAYATRI PARIWAR TRUST, I.T.A.NO. 548/IND/2013 4 / COPY OF THE ORDER FORWARDED TO : 1. ! / THE APPELLANT 2. '# ! / THE RESPONDENT. 3. $%$&' # # ( / CONCERNED CIT 4. # # ( ( ) / THE CIT(A), INDORE 5. +,# &' , # # &' , -.% / DR, ITAT, INDORE 6. ,/0 1 / GUARD FILE. / BY ORDER, -# $2 -# $2 -# $2 -# $2 ( ASSTT.REGISTRAR) ITAT, INDORE 1. DATE OF DICTATION- 08.09.2014 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 09.09.2014 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S. .. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT .. 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK: 26. 09.2014 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 8.DATE OF DESPATCH OF THE ORDER