Shri Khedbrahma Ambica Mataji Trust, Sabarkantha V. The DIT(Exemp.), Ahmedabad

ITA 573/AHD/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 0301 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 7 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-10-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 04-10-2016
• Assessment Year: misc
• Appeal Filed On: 25-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS VIBHA BHALLA
• Section: 12

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD .. , , BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ./ I.T.A. NO.573/AHD/2014 ( / ASSESSMENT YEAR : - ) SHRI KHEDBRAHMA AMBICA MATAJI TRUST PO KHEDBRAHMA DIST. SABARKANTHA / VS. DIRECTOR OF INCOME TAX (EXEMPTIONS) 2 ND FLOOR VASANT NATURE VIEW BLDG ASHRAM ROAD AHMEDABAD $ ./ ./ PAN/GIR NO. : AAATS 6761 Q ( $' / APPELLANT ) .. ( ($' / RESPONDENT ) $') / APPELLANT BY : NONE ($'*) / RESPONDENT BY : MRS. VIBHA BHALLA, CIT-DR + ,*-. / DATE OF HEARING 04/10/2016 /012*-. / DATE OF PRONOUNCEMENT 05/10/2016 / O R D E R PER SHRI MAHAVIR PRASAD, JUDICIAL MEMBER : THIS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE-A PPELLANT AGAINST THE ORDER OF THE DIRECTOR OF INCOME TAX (EXEMPTION S), AHMEDABAD DATED 30/12/2013 FOR NOT GRANTING THE REGISTRATION U/S.12AA OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS 'T HE ACT') AND APPELLANT HAS TAKEN FOLLOWING GROUND:- ITA NO.573/AHD/ 2014 SHRI KHEDBRAHMA AMBICA MATAJI TRUST VS. DIT(E) - 2 - 1. THAT THE DDIT (EXEMPTION) ERRED IN NOT PROVIDING T HE COPY OF THE REGISTRATION GRANTED EARLIER U/S.12AA OF THE I.T.AC T AND ALSO ERRED IN NOT GRANTING THE REGISTRATION U/S.12AA OF THE I. T.ACT ON THE BASIS OF THE FRESH APPLICATION FILED FOR THE SAME SINCE T HE ORIGINAL REGISTRATION CERTIFICATE U/S.12AA OF THE ACT WAS NO T AVAILABLE WITH THE APPELLANT AS WELL AS THE I.T. DEPARTMENT DUE TO LAPSE OF LONG TIME. IT IS SUBMITTED THAT THE APPELLANT TRUST WAS REGISTERED ORIGINALLY U/S.12AA OF THE ACT AND THE BENEFITS OF EXEMPTION U/S.11 AND 12 OF THE ACT HAVE BEEN ALLOWED ALL ALONG THE P AST IN THE I.T.R. FILED UPTO THE ASST.YEAR 2012-13 AND, THEREFORE, IN THE ABSENCE OF THE CANCELLATION F THE ORIGINAL CERTIFICATE GRANTED U/S .12AA OF THE ACT, THE REGISTRATION CANNOT BE REJECTED ON FLIMSY GROUN DS. IT IS SUBMITTED THAT THE APPELLANT DESERVES REGISTRATION U/S.12AA OF THE ACT AND THAT THE SAME BE ALLOWED AFRESH WITH RETROS PECTIVE EFFECT FROM THE DATE OF ORIGINAL REGISTRATION OR THE COPY OF THE ORIGINAL REGISTRATION CERTIFICATE ISSUED U/S.12AA OF THE ACT EARLIER BE DIRECTED TO BE FURNISHED. 2. FACTS OF THE CASE ARE THAT APPELLANT MOVED AN AP PLICATION FOR REGISTRATION OF TRUST U/S.12AA OF THE ACT ON 30/07/ 2013 IN FORM NO.10A UNDER RULE 11AA OF THE ACT. A LETTER WAS ISSUED TO THE APPELLANT TO FURNISH THE FOLLOWING DETAILS ON THE ACTIVITIES ACT UALLY CARRIED OUT BY THE TRUST. 1. COPY OF PAN CARD OF THE TRUST. 2. COPY OF PAN CARD OF TRUSTEES WITH DETAILS OF C IRCLE/WARD WHERE THEY ARE FILING RETURN OF INCOME. 3. CERTIFIED COPY OF TRUST DEED/M.O.A., IF IT IS NO T IN ENGLISH THEN CERTIFIED ENGLISH TRANSLATION ALSO. 4. PLEASE GIVE DETAILS OF PREMISES OF TRUST WHETHER PREMISES OWNED BY THE TRUST OR RENTED. 5. PLEASE SUBMIT LIST OF MAIN OBJECTS OF THE TRUST. ITA NO.573/AHD/ 2014 SHRI KHEDBRAHMA AMBICA MATAJI TRUST VS. DIT(E) - 3 - 6. PLEASE GIVE DETAILS AS TO HOW THE TRUST GENERATE S FUNDS FOR ACHIEVING THE OBJECT OF TRUST. 7. PLEASE SUBMIT EVIDENCES THAT THE CORPUS AMOUNT H AS BEEN TRANSFERRED TO THE TRUST/INSTITUTION. 8. PLEASE SPECIFY THAT THE TRUST IS IN RECEIPT OF A MOUNTS MENTIONED IN FIRST PROVISO TO SECTION 2(15) OF THE I.T.ACT. 9. PLEASE SUBMIT DOCUMENTARY EVIDENCES OF ACTUAL CH ARITABLE ACTIVITIES CARRIED OUT BY THE TRUST FROM THE DATE O F INCEPTION OF TRUST TILL DATE. 10. PLEASE SPECIFY THE CLAUSE IN TRUST DEED REGA RDING REVOCABILITY OR IRREVOCABILITY. 11. COPY OF CERTIFICATE OF UNDERTAKING? 12. COPY OF CERTIFICATE U/S.13(1)(C) OF THE I.T.ACT ? 13. DECLARATION U/S.11(5) OF THE I.T.ACT? 3. BUT, IN THIS CASE, THERE IS NO TRUST-DEED FILED BY THE ASSESSEE AND EVEN AFTER GIVEN SEVERAL LETTERS TO THE ASSESSEE BU T TO NO AVAIL. AS PER DIT(E), THERE MUST BE WRITTEN INSTRUMENT BY WAY OF WHICH THE TRUST OR INSTITUTION IS CREATED/ESTABLISHED FROM WHICH ITS O BJECTS CAN BE SEEN. BUT IN THE ABSENCE OF THE TRUST-DEED, IT CANNOT BE KNOW N WHAT WERE THE OBJECTS OF THE TRUST ORIGINALLY AND WHETHER THE OBJ ECTS HAVE BEEN SINCE CHANGED. TRUST CHANGES ITS OBJECTS IN FUTURE AGAIN IT WOULD NOT BE VERIFIABLE. WHETHER THE TRUST IS FOR ANY PARTICULA R CASTE, CREED, ETC. CANNOT ALSO BE KNOWN. MOREOVER, THE TRUST IS VERY OLD AND RELIGIOUS TRUST AND THE MAIN ACTIVITY OF THE TRUST IS TO RUN THE DH ARAMSHALA FOR PILGRIM OF AMBAJI. HOWEVER, THE TRUST HAS NOT SUBMITTED ANY A CTIVITY REPORT AND ON THE PERUSAL OF THE AUDIT REPORT IT IS SEEN THAT NO EXPENSES OTHER THAN ADMINISTRATIVE EXPENSE ARE MADE BY THE TRUST. HENC E, THE ACTIVITIES OF THE ITA NO.573/AHD/ 2014 SHRI KHEDBRAHMA AMBICA MATAJI TRUST VS. DIT(E) - 4 - TRUST ARE NOT FOUND VERIFIABLE. THEREFORE, DEPARTM ENT IS UNABLE TO ARRIVE AT THE SATISFACTION OF THE GENUINENESS OF THE ACTIV ITIES. THUS, APPLICATION FILED BY THE ASSESSEE-APPELLANT IN FORM NO.10A FOR THE REGISTRATION U/S.12AA OF THE ACT WAS REJECTED. NOW THE ASSESSEE IS IN APPEAL BEFORE US. 4. ON THE REQUEST OF THE ASSESSEE-APPELLANT FOR EAR LY HEARING, THE CASE WAS FIXED FOR HEARING BUT ON THE DATE OF HEARING NO BODY APPEARED ON BEHALF OF THE ASSESSEE-TRUST BUT AN APPLICATION WAS MOVED AND REASON WAS CITED THEREIN THAT THE ASSESSEE HAS NOT RECEIVED AN Y NOTICE. MOREOVER, THE LD.CHARTERED ACCOUNTANT WHO HAS TO ATTEND THE CASE IS ALSO OUT OF STATION AND SOUGHT THE ADJOURNMENT. WE ARE OF THE CONSIDER ED VIEW THAT THIS IS NOT A CONCRETE GROUND FOR SEEKING ADJOURNMENT. THE REFORE, APPLICATION FOR ADJOURNMENT IS REJECTED AND WE PROCEED WITH THE CASE IN THE ABSENCE OF LD.AR OF THE ASSESSEE AND AFTER HEARING THE LD.C IT-DR. 4.1. THIS IS AN OLD TRUST AND APPELLANT HAS MOVED A N APPLICATION FOR RE- REGISTRATION OF THE TRUST U/S.12AA AND ASKING FOR S UCH COPIES OF DOCUMENTS WHICH APPELLANT IS SUPPOSED TO KEEP IN HI S RECORD AND IN SUPPORT OF HIS CONTENTION APPELLANT NOT COOPERATING WITH THE DEPARTMENT. IN THE PRESENT CASE, THE ASSESSEE HAS BEEN FAILED T O COMPLY WITH THE NOTICE OF THE DIT(E) IN WHICH DIT(E) SOUGHT CERTAIN DOCUME NTS BUT HE FAILED TO PROVIDE THE SAME TO THE DEPARTMENT BUT IN THE INTER EST OF JUSTICE, WE WOULD LIKE TO GIVE ONE MORE CHANCE TO THE ASSESSEE AND ASSESSEE WILL ITA NO.573/AHD/ 2014 SHRI KHEDBRAHMA AMBICA MATAJI TRUST VS. DIT(E) - 5 - SUBMIT COPY OF THE DOCUMENTS TO BE SOUGHT BY THE DE PARTMENT FOR GRANT OF REGISTRATION U/S.12AA OF THE ACT. THEREFORE, T HE MATTER IS REMANDED BACK TO THE FILE OF DIT(E) AND DIT(E) WILL DECIDE T HE SAME AFRESH IN ACCORDANCE WITH LAW AFTER PROVIDING REASONABLE OPPO RTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. THIS ORDER PRONOUNCED IN OPEN COURT ON 05/10/2016 SD/- SD/- .. ( ) () ( N.K. BILLAIYA ) ( MAHAVIR PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 05/ 10 /2016 6...,.../ T.C. NAIR, SR. PS !'#$%$' / COPY OF THE ORDER FORWARDED TO : 1. $' / THE APPELLANT 2. ($' / THE RESPONDENT. 3. 78- + 9- / CONCERNED CIT 4. + 9- ( ) / THE DIT (EXEMPTIONS), AHMEDABAD 5. :;<-78 , .782 , / DR, ITAT, AHMEDABAD 6. <=>, / GUARD FILE. / BY ORDER, (:-- //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD