Shri Divyasai Education & Charitable Trust, RAJKOT-GUJARAT V. The Commr. of Income Tax (Exemptions), Ahmedabad

ITA 587/RJT/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 2381 (ITAT-RAJKOT)
• Duration Of Justice: 1 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-01-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 01-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: YOGESH PANDEY
• Assessee Lawyers: D M THKKAR
• Keywords: Charitable institution
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH , RAJKOT BEFORE: SHRI S. S. GODARA , JUDICIAL MEMBER A ND SHRI MANISH BORAD, ACCOUNTANT MEMBER [CONDUCTED THROUGH E - COURT AT AHMEDABAD] SHRI DIVYASAI EDUCATION & CHARITABLE TRUST, AUM, 4 AFRICA COLONY, OPP. RAIY A TELEPHONE EXCHANGE , 150 TF. RING ROAD, RAJKOT, PAN: AAJTS8642K (APPELLANT) VS THE COMMIS SIONER OF INCOME TAX (EXEMPTION), AHMEDABAD (RESPONDENT) REVENUE BY : S H RI YOGESH PANDEY, D . R. ASSESSEE BY: S H RI D.M. THKKAR , A.R. DATE OF HEARING : 07 - 01 - 2 016 DATE OF PRONOUNCEMENT : 11 - 01 - 2 016 / ORDER P ER : S. S. GODARA , JUDICIAL MEMBER : - THIS ASSESSEE S APPEAL, ARISES FROM ORDER OF THE CIT(EXEMPTION), AHMEDABAD DATED 23 - 09 - 2015 IN APPEAL NO. CIT(E)/AHD/80G/497/2015 - 16/2321 , IN PROCEEDINGS UNDER SECTION 80G(5 ) OF THE INCOME TAX ACT, 1961 ; IN SHORT THE ACT . I T A NO . 587 / RJT /20 15 A SSESSMENT YEAR: NA I.T.A NO. 587 /RJT /20 15 A.Y. NA PAGE NO SHRI DIVYASAI EDUCATION & CHARITABLE TRUST VS. CIT(E) 2 2. THE ASSESSEE S SOLE SUBSTA NTIVE GROUND CHALLENGES THE CIT( EXEMPTION ) S ORDER REJECTING ITS REGISTRATION U/S. 80G(5) OF THE ACT. THERE IS NO DISPUTE ON FACTS. THE ASSESSEE - TRUST FILED FOR ITS REGIS TRATION ON 12 - 03 - 2015. THE CIT ( EXEMPTION ) APPEARS TO HAVE ISSUED A LETTER DATED 11 - 05 - 2015 COMPRISING OF A DETAILED QUESTIONNAIRE SEEKING PARTICULARS OF THE INSTITUTION BEING RUN/PROPOSED TO BE RUN, ADDRESSES, ITS BRANCHES, RELEVANT ASSESSMENT WARD/CIRCLE JURISDICTION, TRUSTEES PAN CAR DS AND RETURNS, NATURE OF OBJECTS WHETHER THEY ARE RELIGIOUS OR CHARITABLE SUPPORTING A PARTICULAR CASTE, CREED, RELIGION OR COMMUNITY, RECORD OF ANY AMENDMENT OR ALTERATION, REVOCABILITY CLAUSES TRUST DEED UTILIZATION CLAUSE, PARTICULARS OF BENE FI CIARIES, APPLICATION OF TRUST PROPERTY OR INCOME, BANK ACCOUNT SINCE INCEPTION, DETAILS OF DONATIONS, MOVABLE AND IMMOVABLE ASSETS, TRUST PREMISES, EVIDENCE OF ACTUAL CHARITABLE ACTIVITIES , RECORD OF SECTION 12AA REGISTRATION, AUDITED ACCOUNTS, GENERATION OF FUNDS FOR ACHIEVING OBJECTS, CORPUS DONATIONS ETC. WE FIND FROM THE IMPUGNED ORDER THAT THE ASSESSEE DID NOT APPEAR ON 14 - 08 - 2015. THE CIT( EXEMPTION ) ADJOURNED THE MATTER FOR 21 - 08 - 2015. AGAIN, THE ASSESSEE DID NOT APPEAR. THIS MADE THE CIT(E) TO REJECT AS SESSEE S REGISTRATION PETITION. 3. WE HAVE HEARD BOTH THE PARTIES. CASE FILE PERUSED. THERE IS NO DISPUTE ABOUT THE FACT THAT CIT(E) S ORDER UNDER CHALLENGE DOES NOT DISCUSS ANY MATERIAL PLACED AT ASSESSEE S BEHEST AS INDICATED HEREINABOVE IN THE LOW ER PROCEEDINGS . WE NOTICE THAT THERE IS ALSO I.T.A NO. 587 /RJT /20 15 A.Y. NA PAGE NO SHRI DIVYASAI EDUCATION & CHARITABLE TRUST VS. CIT(E) 3 NO FINDING IN THE ORDER UNDER CHALLENGE THAT THE ASSESSEE ITSELF OR ITS COUNSEL STOOD SERVED QUA VARIOUS QUERIES ABOVE SAID. BE THAT AS IT MAY, THIS IS AN EX - PARTE ORDER. WE ARE OF THE OP INION THAT LARGER INT EREST OF WOULD BE MET IN CASE LD. CIT(E) AGAIN ADJUDICATE S THE ISSUE IN ACCORDANCE WITH LAW AFTER AFFORDING ADEQUATE OPPORTUNITY HEARING TO THE ASSESSEE. WE ORDER ACCORDINGLY. THE ISSUE IS RESTORED BACK TO THE FILE CIT(E). 4. THIS ASSESSEE S APPEAL IS ACC EPTED FOR STATISTICAL PURPOSES. ORDER PR ONOUNCED IN THE OPEN C OURT ON 11 - 01 - 201 6 SD/ - SD/ - ( MANISH BORAD ) ( S. S. GODARA ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD : DATED 11 /01/2016 AK / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER , ASSISTANT REGISTRAR, INCOME T AX APP ELLATE TRIBUNAL, RAJKOT