Shree Swaminarayn Mota Varachha Charitable Trust, Surat V. The Pr. CIT(OSD), (Exemp.), Ahmedabad

ITA 565/AHD/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 9546 (ITAT-AHMEDABAD)
• Duration Of Justice: 10 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 28-01-2016
• Assessment Year: misc
• Appeal Filed On: 13-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS VIBHA BHALLA
• Assessee Lawyers: A C SHAH
• Keywords: Charitable institution; Opportunity of being heard
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER ITA NOS: 564 & 565/AHD/2015 SHREE SWAMINARAYAN MOTA VARACHHA CHARITABLE TRUST, SHREE SWAMINARAYAN MANDIR, OPP. RAJHANS TOWER, MOTA VARACHA, SURAT - 395006 VS. PR. CIT(OSD) (EXEMPTIONS), AHMEDABAD (APPELLANT) (RESPONDENT) PAN: AANTS9418D APPELLANT BY : SHRI A. C. SHAH, A.R. RESPONDENT BY : MRS. VIBHA BHALLA, CIT D.R. DATE OF HEARING : 28-01-2 016 DATE OF PRONOUNCEMENT : 12-02-2016 ( )/ ORDER PER ANIL CHATURVEDI, ACCOUNTANT MEMBER THESE TWO APPEALS FILED BY THE ASSESSEE ARE AGAINST THE ORDERS OF PRINCIPAL COMMISSIONER OF INCOME TAX (OSD) (EXEMPTIONS), AHME DABAD DATED 12.02.2015 AND 13.02.2015 AGAINST DENIAL OF APPROVAL U/S.80G A ND U/S.12AA OF THE ACT RESPECTIVELY. ITA NOS. 564 & 565/AHD/2015, (SHREE SWAMINARAYAN M OTA VARACHHA CHARITABLE TRUST) 2 2. THE RELEVANT FACTS AS CULLED OUT FROM THE MATERI AL ON RECORD ARE AS UNDER. 3. ASSESSEE IS A TRUST WHO FILED ITS APPLICATIONS F OR REGISTRATION OF THE TRUST UNDER SECTIONS 80G(5) AND 12AA OF THE ACT IN THE OFFICE O F, PRINCIPAL COMMISSIONER OF INCOME TAX (OSD) (EXEMPTIONS) (IN SHORT PR.CIT (OS D) (E)). THE APPLICATIONS FOR THE APPROVAL U/S 80G(5) AND U/S.12AA WERE REJEC TED BY LD. PR.CIT (OSD)(E) VIDE LETTERS DATED 12.02.2015 AND 13.02.2015 RESPECTIVEL Y MAINLY FOR THE REASON THAT ASSESSEE NEITHER ATTENDED NOR FILED THE REQUIRED DE TAILS CALLED FOR BY HIM VIDE LETTERS DATED 22.01.2015 IN BOTH CASES. AGGRIEVED BY THE O RDERS OF LD. PR.CIT (OSD) (E), ASSESSEE IS NOW IN APPEAL IN BOTH CASES BEFORE US A ND HAS RAISED THE FOLLOWING GROUND:- ITA NO. 564/AHD/2015 1. THE LEARNED LD. PR.CIT (EXEMPTIONS) HAS ERRED IN REJECTING THE APPLICATION FILED FOR REGISTRATION U/S.80G(5) WITHOUT AFFORDING ADEQUATE OPPORTUNITY OF BEING HEARD IN AS MUCH AS THE NOTICE ISSUED WAS NOT SERVED TO THE ASS ESSEE AND THE APPLICATION IS REJECTED ONLY ON THE GROUND THAT THE APPLICATION UN DER SECTION 12AA IS REJECTED. ITA NO. 565/AHD/2015 1. THE LEARNED LD. PR.CIT (EXEMPTIONS) HAS ERRED IN REJECTING THE APPLICATION FILED FOR REGISTRATION U/S.12AA WITHOUT AFFORDING ADEQUATE OP PORTUNITY OF BEING HEARD IN AS MUCH AS THE NOTICE ISSUED WAS NOT SERVED TO THE ASS ESSEE. 4. BEFORE US, LD. AR SUBMITTED THAT THE ONLY ISSUE IS REFUSAL OF REGISTRATION U/S. 80G(5) AND U/S.12AA OF THE ACT WHICH WAS REFUSED BY LD. PR.CIT (OSD)(E) FOR THE REASON THAT THE DETAILS WERE NOT FILED BY ASSESSEE AND THE ORDER PASSED BY LD. PR.CIT (OSD)(E) WAS EX PARTE ORDER. HE SUBMITTED THAT DUE TO CERTAIN UNAVOIDABLE CIRCUMSTANCES, THE ASSESSEE COULD NOT ATTEND THE HE ARING ON THE DATE FIXED BY THE LD. PR.CIT (OSD)(E). HE THEREFORE SUBMITTED THAT IN TH E INTEREST OF JUSTICE, THE ASSESSEE BE GRANTED ONE MORE OPPORTUNITY TO PRESENT ITS CASE BEFORE LD. PR.CIT (OSD)(E) AND ITA NOS. 564 & 565/AHD/2015, (SHREE SWAMINARAYAN M OTA VARACHHA CHARITABLE TRUST) 3 FURTHER ASSURED THAT ASSESSEE WILL ATTEND AND SUBM IT THE REQUIRED DETAILS. LD DR ON THE OTHER HAND SUPPORTED THE ORDERS OF LD. PR.CIT ( OSD)(E). 5. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. IN THESE CASES, WE FIND THAT THE APPLICATIONS OF REGIS TRATION U/S. 80G(5) AND U/S. 12AA OF THE ACT WERE REJECTED BY LD. PR.CIT (OSD)(E) MAINLY FOR THE REASON THAT THE ASSESSEE DID NOT FILE THE REQUIRED DETAILS. CONSIDERING THE SUBMISSIONS MADE BEFORE US BY LD. A.R., WE ARE OF THE VIEW THAT IN THE PRESENT CASES AND IN THE INTEREST OF JUSTICE ONE MORE OPPORTUNITY BE GRANTED TO ASSESSEE TO FILE THE REQUIRED DETAILS. WE ACCORDINGLY HEREBY SET ASIDE THE IMPUGNED ORDERS OF LD. PR.CIT (OSD)(E) AND RESTORE THE APPLICATIONS OF THE ASSESSEE TO THE FILE OF LD. PR. CIT (OSD)(E) FOR FRESH DECISION. THE ASSESSEE IS ALSO DIRECTED TO FURNISH ALL THE REQUIR ED DOCUMENTS BEFORE THE LD. PR.CIT (OSD)(E) FOR DECIDING THE ISSUE AFRESH. THUS THE GR OUND OF BOTH THE APPEALS OF ASSESSEE ARE ALLOWED AS ABOVE. 6. IN THE RESULT, BOTH THE APPEALS OF ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 12 -02-2016 SD/- SD/- ( RAJPAL YADAV) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOU NTANT MEMBER AHMEDABAD: DATED 12/02/2016 TRUE COPY S K SINHA 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 I TAT,AHMEDABAD