R.D. Foundation, Ghaziabad V. CIT, Ghaziabad

ITA 5790/DEL/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 65856 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-11-2012
• Appeal Filed By: Assessee
• Bench Allotted: F
• Next Hearing Date: 12-11-2012
• Assessment Year: misc
• Appeal Filed On: 27-12-2011
• Court: TRIBUNAL
• Department Lawyers: PRISELLA SINGEIT
• Keywords: Opportunity of being heard
• Section: 143(3); 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : F NEW DELHI BEFORE SHRI R.P.TOLANI, JM AND SHRI J.SUDHAKAR REDDY, AM ITA NO. 5790 & 5791/DEL/2011 ASSESSMENT YEAR : - R.D.FOUNDATION VS. CIT, CGO COMPLEX I 96, NAVYUG MARKET HAPUR ROAD, GHAZIABAD GHAZIABAD PAN: AABTR 3819 D (APPELLANT) (RESPONDENT) APPELLANT BY:- SH. G.N. GUPTA, AD. RESPONDENT BY:- MS. PRISELLA SINGEIT , SR.D.R. O R D E R PER J.SUDHAKAR REDDY, AM THESE ARE APPEALS FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE CIT, GHAZIABAD DT. 28.10.2011 PASSED UNDER SECTION 12A AND 80G(5)(VI) OF THE INCOME TAX ACT, 1961 RESPECTIVEL Y. AS THE ISSUES ARISING IN THESE APPEALS ARE COMMON, FOR THE SAKE O F CONVENIENCE, THEY ARE HEARD TOGETHER AND DISPOSED OFF BY WAY OF THIS COMMON ORDER. 2. THE ASSESSEE IS A TRUST AND WAS CONSTITUTED ON 23 RD DAY OF SEPTEMBER,2004. THE REGISTERED OFFICE OF THE TRUST IS SITUATED AT WZ-76, ARYASAMAJ ROAD, UTTAM NAGAR, NEW DELHI. THE ADMINI STRATIVE OFFICE WAS ORIGINALLY SITUATED AT A-64, GURUNANAK PURA, MODI N AGAR, UP 201 204. LATER BY SUPPLEMENTARY TRUST DEED DT. 21 ST MAY,2009 THE ADMINISTRATIVE OFFICE WAS SHIFTED TO THE COMPLEX OF RD FOUNDATION GROUP OF INSTITUTIONS, 2 THE ADDRESS OF WHICH IS NOT MENTIONED IN THE SUPPLE MENTARY TRUST DEED WHICH IS DT. 21 ST MAY,2009. 3. ON 21.4.2011 THE TRUST MADE APPLICATIONS FOR GRA NT OF REGISTRATION UNDER SECTION 12A OF THE INCOME TAX ACT, 1961 AND A LSO FOR THE GRANT OF EXEMPTION UNDER SECTION 80G(5)(VI) OF THE INCOME T AX ACT, 1961. THE COMMISSIONER OF INCOME TAX DISMISSED THESE APPLICA TIONS, ON THE GROUND OF JURISDICTION, AS THE TRUST IS REGISTERE D WITH THE SUB-REGISTRAR- I, NEW DELHI. AGGRIEVED THE ASSESSEE IS IN APPEAL BEFORE US. 4. MR.G.N.GUPTA, LD.COUNSEL FOR THE ASSESSEE PRODUC ED COPIES OF ASSESSMENT ORDERS PASSED BY ACIT, RANGE II, GHAZIAB AD FOR THE ASSESSMENT YEAR 2009-10 AND ARGUED THAT THE COMMISS IONER IS WRONG IN HOLDING THE ASSESSEE DOES NOT FALL WITHIN HIS JURI SDICTION. HE FILED A PAPER BOOK RUNNING INTO 82 PAGES. HE ARGUED THAT T HE COMMISSIONER HAS NOT GRANTED AN OPPORTUNITY OF BEING HEARD ON TH E ISSUE OF JURISDICTION. ALTERNATIVELY HE SUBMITTED THAT THE CIT SHOULD HAVE FORWARDED THE APPLICATIONS OF THE TRUST TO THE CIT HAVING JURISDICTION UNDER INTIMATION TO THE ASSESSEE. 5. THE LD.D.R. MS.PRESILLA SINGEIT OPPOSED THE CONT ENTIONS AND SUBMITTED THAT NO FAULT CAN BE FOUND WITH THE COMMI SSIONERS ORDER FOR THE REASON THAT THE ASSESSEES REGISTERED OFFICE I S SITUATED AT NEW DELHI AND THERE IS NO CHANGE IN THIS POSITION. 3 6. AFTER HEARING RIVAL CONTENTIONS WE ARE OF THE CO NSIDERED OPINION THAT THE ISSUE IS TO BE SET ASIDE TO THE FILE OF TH E CIT, GHAZIABAD FOR FRESH ADJUDICATION. THE COMMISSIONER HAS NOT AFFORDED AN OPPORTUNITY TO THE ASSESSEE TO EXPLAIN ITS POSITION ON THE ISSUE OF JU RISDICTION. THE COMMISSIONER SHOULD ALSO CONSIDER THE FACT THAT THE ACIT, RANGE II, GHAZIABAD HAS PASSED AN ASSESSMENT ORDER UNDER SECT ION 143(3) OF THE INCOME TAX ACT, 1961 IN THE CASE OF THE ASSESSEE. 7. WE ARE ALSO OF THE OPINION THAT IF THE COMMISSIO NER COMES TO A CONCLUSION THAT THE JURISDICTION DOES NOT LIE WITH HIM, THEN THE RIGHT COURSE WOULD BE TO TRANSFER THESE APPLICATIONS TO T HE COMMISSIONER HAVING JURISDICTION OVER THE ASSESSEE. WITH THESE OBSERVATIONS, WE SET ASIDE THE MATTER TO THE FILE OF THE COMMISSIONER, G HAZIABAD. 8. IN THE RESULT THE APPEALS OF THE ASSESSEE ARE A LLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH NOVEMBER,2012. SD/- SD/- (R.P. TOLANI) (J.SUDH AKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBE R DATED: THE 12 TH NOVEMBER, 2012 *MANGA 4 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT; 2.RESPONDENT; 3.CIT; 4.CIT (A); 5.DR; 6.GUARD FILE BY ORDER DY. REGISTRAR 1. DATE OF DICTATION: 2. DRAFT PLACED BEFORE THE AUTHOR ON: 3. DRAFT PROPOSED AND PLACED BEFORE SECOND MEMBER ON: 4. DRAFT DISCUSSED/APPROVED BY THE SECOND MEMBER ON: 5. APPROVED DRAFT CAME TO SR.P.S. ON: 6. DATE OF PRONOUNCEMENT : 7. FILE SENT TO BENCH CLERK ON : 8. DATE ON WHICH FILE GIVEN TO HEAD CLERK ON: 9. DATE OF DISPATCHING THE ORDER ON :