BOMBAY VISHA NAGAR VANIK CASTE FUND, MUMBAI V. DIT (E), MUMBAI

ITA 5833/MUM/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 2548 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 1 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 17-09-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: H N MOTIWALLA MR N P SINGH
• Keywords: Opportunity of being heard
• Section: 12A

Judgement Text

ITA NO. 5833/MUM/2014 1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES B MUMBAI BEFORE SHRI JOGINDER SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) ITA NO. 5833 /M UM /201 4 BOMBAY VISHA NAGAR VANIK CASTE FUND C/O H.N.MOTIWALLA & CO. 508, SHARD CHAMBERS 33, NEW MARINE LINES MUMBAI - 400020 VS. DIT(E) PIRAMAL CHAMBER PAREL MUMBAI - 400012 PAN NO. AAATB5212F APPELLANT .. RESPONDENT DATE OF HEARING : 2 7 / 10 /2016 DATE OF PRONOUNCEMENT: 27 / 10 /2016 ORDER PER N.K.PRADHAN, AM: THE CAPTIONED APPEAL IS DIRECTED AGAINST THE ORDER U/S 12AA(1)(B)(II) R.W.S. 12A OF THE INCOME TAX ACT, 1961 (THE ACT) PASSE D BY THE DIRECTOR OF INCOME TAX (EXEMPTION), MUMBAI . 2. BRIEFLY STATED , THE FACTS WHICH ARE ESSENTIAL FOR ADJUDICATION OF THIS APPEAL ARE THAT THE DIRECTOR OF INCOME TAX (EXEMPTION) REJECTED THE APPLICATION FOR GRANT OF REGISTRATION OF THE APPELLANT ON THE GROUND THAT THE LATTER FAILED TO FURNISH THE RELEVANT DOCUMENTS AND A SSESSEE BY MR. H.N.MOTIWALLA DEPARTMENT BY MR. N.P.SINGH, CIT (DR) ITA NO. 5833/MUM/2014 2 MATERIALS BEFORE HIM IN RESPECT OF DIFFERENCE IN THE NAME OF THE APPLICANT TRUST AS WELL AS ITS FORMATION . 3. THE LD COUNSEL OF THE APPLICANT TRUST SUBMITS THAT THE DIRECTOR OF INCOME TAX (EXEMPTION) FAILED TO APPRE CIATE THAT THE TRUST WAS ESTABLISHED ON OCTOBER 22, 1880 AND CARRIED ON CHARITABLE ACTIVITIES SINCE THEN. HE FURTHER SUBMITS THAT THE DIRECTOR OF INCOME TAX (EXEMPTION) ERRED IN REFUSING THE REGISTRATION ONLY ON TECHNICAL IRREGULARITIES PARTICULARLY WHEN T HE TRUST WAS ASSESSED UNDER 1922 ACT AND THEREAFTER HAVING PAN AAATB5212F. 4. THE LD. DR SUPPORTS THE ORDER PASSED BY THE DIRECTOR OF INCOME TAX (EXEMPTION). 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE RELEVANT MATERIAL ON RECORD. THE DISPUTE IN THE INSTANT CASE IS THE PRIMA FACIE DIFFERENCE IN THE NAME OF THE APPLICANT AND THE DATE OF FORMATION OF THE TRUST. ON A SPECIFIC QUERY FROM THE BENCH, THE LD. COUNSEL OF THE APPLICANT SUBMITS THAT HE IS NOW IN A POSITION TO FILE THE ORIGIN AL DOCUMENTS TO CLARIFY THE NAME OF THE TRUST AS WELL AS ITS DATE OF FORMATION. IN VIEW OF THE ABOVE, WE SET ASIDE THE ABOVE ORDER OF THE DIRECTOR OF INCOME TAX (EXEMPTION) AND RESTORE THE CASE TO HIM TO DECIDE IT AFRESH AS PER THE PROVISIONS OF THE ACT AF TER GIVING REASONABLE OPPORTUNITY OF BEING HEARD TO THE APPLICANT TRUST. THE ITA NO. 5833/MUM/2014 3 APPLICANT TRUST IS DIRECTED TO FILE THE RELEVANT DOCUMENTS BEFORE THE DIRECTOR OF INCOME TAX (EXEMPTION) . 6. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSE. ORDER P RONOUNCED IN THE OPEN COURT ON 2 7 /10/2016 SD/ - SD/ - (JOGINDER SINGH) (N.K. PRADHAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED: 2 7 /10/2016 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A) - 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE . BY ORDER, //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI