Shri Bhagwat Suman Charitable Trust, Dwarka V. The Commissioner of Income Tax, JAMNAGAR

ITA 583/RJT/2012

• Counselvise Citation: 58324914 RSA 2012
• Duration Of Justice: 7 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-06-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 10-06-2013
• Assessment Year: misc
• Appeal Filed On: 29-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K C MATHEWS
• Assessee Lawyers: J C RANPURA CA S
• Keywords: Charitable institution
• Section: 12AA; 6

Judgement Text

I , IN THE INCOME TAX APPELLATE TRIBULAL; RAJKOT BENCH, RAJKOT. ' . . R ' . . ' BEFORE SHRI T. K. SHARMA JM AND SHRI D. K. SRIVASTAVA AM ITA NO. 583/RJT/2012 1 1 / ASSESSMENT YEAR SHRI BHAGVAT SUMAN CHARITABLE TRUST, TEEN BATTI CHOWK,JAWAHAR ROAD, DWARKA, DIST:JAMNAGAR. ( / APPELLANT) COMMISSIONER OF INCOME - TAX, JAMNAGAR. NR / RESPONDENT 1 S / ASSESSEE BY SHRI J. C. RANPURA, CA. 6 S / REVENUE BY SHRI K. C. MATHEWS, DR. S / DATE OF HEARING 10 - 06 - 2013 S / DATE OF PRONOUNCEMENT 14 - 06 - 2013 / ORDER . . , R / T. K. SH ARMA, J. M. : THIS APPEAL BY THE ASSESSEE IS AGAINST THE ORDER DATED 2 8 - 09 - 201 2 U/S. 12AA OF THE I.T. ACT, 1961 OF CIT , JAMNAGAR REJECTING THE APPLICATION FOR REGISTRATION U/S.12A(A) OF THE I.T. ACT, 1961 ON THE GROUND THAT ASSESSEE FAILED TO PROVE THE G ENUINENESS WITH DOCUMENTARY EVIDENCE. 2. AT THE TIME OF HEARING, ON BEHALF OF ASSESSEE, SHRI J. C. RANPURA, CA APPEARED AND POINTED THAT THE LD. CIT ALLOWED THE VERY SHORT TIME TO PRODUCE ORIGINAL DOCUMENTS FOR VERIFICATION. HE SUBMITTED THAT DUE TO PAUC ITY OF THE TIME, COMPLIANCE BEFORE LD. CIT COULD NOT BE MADE THEREFORE, IN THE INTEREST OF JUSTICE, THE IMPUGNED ORDER OF LD. CIT BE SET ASIDE AND HE BE DIRECTED TO ALLOW SUFFICIENT TIME TO FILE THE REQUIRED DOCUMENTS. THE LD. DR APPEARED FOR THE REVENUE COULD NOT CONTROVERT THE AFORESAID SUBMISSION OF THE LD. COUNSEL OF THE ASSESSEE. 3. WE HAVE CAREFULLY GONE THROUGH THE IMPUGNED ORDER OF LD. CIT U/S.12AA OF THE I.T. ACT, 1961 REJECTING THE ASSESSEES APPLICATION FOR REGISTRATION OF THE TRUST U/S.12 (A) OF THE I.T. ACT,1961. ADMITTEDLY, THE LD. CIT ALLOWED SHORT TIME TO P RODUCE ORIGINAL DOCUMENTS. WE THEREFORE, IN THE INTEREST OF JUSTICE, SET ASIDE THE ITA 583 - 201 2 2 IMPUGNED ORDER AND DIRECT HIM TO ALLOW ONE MORE OPPORTUNITY TO THE ASSESSEE TO PRODUCE THE ORIGINAL DO CUMENTS. THE LD. CIT WILL VERIFY THE SAME AND THEREAFTER PASS ORDER U/S.12A (A) OF THE I. T. ACT, 1961 IN ACCORDANCE WITH LAW. 4. IN THE RESULT, FOR THE STATISTICAL PURPOSES, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED. 5. THIS ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONED HEREINABOVE. SD/ - SD/ - ( . . P6 D. K. SRIVASTAVA ) ( . . 1 / T. K. SHARMA) / ACCOUNTANT MEMBER 6 / JUDICIAL MEMBER / ORDER DATE 14 - 0 6 - 2013. /RAJKOT NVA/ - 4 PRJO O / COPY OF ORDER FORWARDED TO: - 1 . / APPELLANT - SHRI BHAGVAT SUMAN CHARITABLE TRUST, TEEN BATTI CHOWK, JAWAHAR ROAD, DWARKA, DIST: JAMNAGAR 2 . NR / RE SPONDENT - COMMISSIONER OF INCOME - TAX,JAMNAGAR. 3 . I E / CONCERNED CIT , JAMNAGAR. 4 . E - / CIT (A) , JAMNAGAR. 5 . NI , I , / DR, ITAT, RAJKOT 6 . 1 / GUARD FILE. / BY ORDER TR UE COPY. SENIOR PRIVATE SECRETARY, ITAT, RAJKOT