Smt. Raikunvaridevi Mohanlal Malu Charitable Trust, RAJKOT-GUJARAT V. The CIT- (OSD) (Exemption), RAJKOT-GUJARAT

ITA 570/RJT/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 2286 (ITAT-RAJKOT)
• Duration Of Justice: 2 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 16-11-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: YOGESH PANDEY
• Keywords: Charitable institution
• Section: 12AA; 10

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH , RAJKOT BEFORE: S H RI PRAMOD KUMAR , ACCOUNTANT MEMBER AND SHR I S. S. GODARA , JUDICIAL MEMBER [CONDUCTED THROUGH E - C OURT AT AHMEDABAD] SMT. RAIKUNVARIDEVI MOHANLAL MALU CHARITABLE TRUST, 15 - 16, GALAXY COMMERCIAL CENTRE, JAWAHAR ROAD, RAJKOT, PAN NO. AANTS1334C (APPELLANT) VS THE COMMISSIONER OF INCOME TAX(OSD)(EXEMPTION), AHMEDABAD (RESPONDENT) REVENUE BY : S H RI YOGESH PANDEY , D . R. ASSESSEE BY: NONE DATE OF HEARING : 03 - 12 - 2 015 DATE OF PRONOUNCEMENT : 12 - 02 - 2 016 / ORDER P ER : S. S. GODARA , JUDICIAL MEMBER : - THI S ASSESSEE S APPEAL AR ISES FROM ORDER OF THE CIT(OSD)(E), AHMEDABAD DATED 09 - 03 - 2015 IN APPEAL NO. PR. I T A NO .570 / RJT /20 15 A SSESSMENT YEAR NA I .T.A NO. 570 /RJT /20 15 A.Y. NA PAGE NO SMT. RAIKUNVARIDEVI MOHANLAL MALU CHARITABLE TRUST VS. CIT(OSD)(E) 2 CIT(E) / AHD/12AA/RAJ - 68/2014 - 15/461 , IN PROCEEDINGS UNDER SECTION 12AA OF THE INCOME TAX ACT, 1961 ; IN SHORT THE ACT . 2. THE ASSESSEE S SOLE SUBSTANTIVE GROUND CHALLENGES THE CIT(EXEMPTION) S ORDER REJECTING ITS REGISTRATION PETITION FILED U/S. 12AA OF THE ACT. THERE IS NO DISPUT E ON FACTS. THE ASSESSEE - TRUST FILED FOR ITS REGISTRATION U/S. 12AA ON 05 - 09 - 2014. THE CIT(EXEMPTION) APPEARS TO HAVE ISSUED A LETTER DATED 10 - 12 - 2014 SE E KING DETAILS OF ITS BANK ACCOUNT SINCE ITS INCEPTION FOR LAST THREE YEARS, COPY OF TRUST DEED, AUDITED ACCOUNTS, PREMISES OWNED OR RENTED, LIST OF MAIN OBJECTS, SOURCE O F GENERATION OF FUNDS, PARTICULARS OF CORPUS TRANSFERS, THE FACTS AS TO WHETHER IT CAME WITHIN FIRST PROVISO TO SECTION 2(15), LIST OF ACTIVITIES PROPOUNDED WITH DOCUMENTS, REVOCABILITY CLAUSE, CERTIFICATE OF UNDE RTAKING, CERTIFICATE U/S. 13(1)(C) , DECLARA TION U/S. 11(5) AND PROPOSED BENEFICIARY VIS - - VIS THEIR DETA ILS AS TO WHETHER THERE WOULD BE ANY DISCRIMINATION ON THE BASI S OF CASTE, CREED, RELIGION OR SEX AND FINALLY DISSOLUTION CLAUSE IN THE TRUST - DEED. WE FIND FROM THE IMPUGNED ORDER THAT THE ASS ESSEE DID NOT APPEAR ON THE NEXT DATE OF HEARING. THE CIT(EXEMPTION) ADJOURNED THE MATTER FOR 16 - 02 - 2015 AS FINAL OPPORTUNITY . THE ASSESSEE AGAIN DID NOT APPEAR. THIS MADE THE CIT(E) TO REJECT ITS REGISTRATION PETITION FOR WANT OF SATISFACTION ABOUT GEN UINENESS OF ITS ACTIVITIES AS TO WHETHER THEY ARE IN ACCORDANCE WITH ITS OBJECTS. 3. CASE CALLED TWICE. IT EMERGES THAT THE ASSESSEE HAS WRITTEN A LETTER BY FAX DATED 25 - 11 - 2015 FOR NOT HEARING THE INSTANT APPEAL I .T.A NO. 570 /RJT /20 15 A.Y. NA PAGE NO SMT. RAIKUNVARIDEVI MOHANLAL MALU CHARITABLE TRUST VS. CIT(OSD)(E) 3 THROUGH E - COURT FACILITY. WE DO NOT FI ND ANY JUSTIFICATION IN ABSENCE OF ANY PREJUDICE BEING POINTED OUT TO THE INTEREST OF JUSTICE JUST BECAUSE OF TH E FACT OF THIS BENCH HAS TAKEN AN ONEROUS TASK OF HEARING THESE CASES WITH TH E HELP OF MODERN TECHNOLOGY. WE REJECTS ASSESSEE S ADJOURNMENT LE TTER. IT IS PROCEED E D AGAINST EX - PARTE. CASE FILE PERUSED. WE FIND FROM THE CIT(E) S ORDER UNDER CHALLENGE THAT THERE IS NO EVIDENCE OR SATISFACTION RECORDED THEREIN ABOUT HAVING SERVED THE ASSESSEE FOR THE SCHEDULE DATE OF HEARING 16 - 02 - 2015. THE REVEN UE IS UNABLE TO REBUT THIS FACTUAL POSITION. WE FEEL MORE APPROPRIATE IN LARGER INTEREST OF JUSTICE THAT THE ASSESSEE DESERVES ANOTHER INNINGS OF ADEQUATE OPPORTUNITY OF HEARING THE CI T(E). IT SHALL BE AT LIBERTY TO PLACE ON RECORD ALL NECESSARY EVIDENCE IN SUPPORT OF THE IMPUGNED REGISTRATION CLAIM. THE SAME SHAL L BE CONSIDERED IN CONSEQUENTIAL PROCEEDINGS AS PER LAW. THE ISSUE IS REMITTED BACK TO CIT(E) FOR AFRESH DECISION. 4. THIS ASSESSEE S APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PR ONOUNCED IN THE OPEN C OUR T ON 12 - 02 - 201 6 SD/ - SD/ - (PRAMOD KUMAR ) ( S. S. GODARA ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD : DATED 12 /02 /2016 AK / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE I .T.A NO. 570 /RJT /20 15 A.Y. NA PAGE NO SMT. RAIKUNVARIDEVI MOHANLAL MALU CHARITABLE TRUST VS. CIT(OSD)(E) 4 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, RAJKOT