Shree Akhil Kutch Ahir Mandal, Anjar V. The Commr. of Income Tax (Exemptions), Ahmedabad

ITA 59/RJT/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 1277 (ITAT-RAJKOT)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-05-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 04-04-2016
• Assessment Year: misc
• Appeal Filed On: 23-02-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 12AA; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BEN CH, RAJKOT [CONDUCTED THROUGH E-COURT AT AHMEDABAD] (BEFORE SHRI ANIL CHATURVEDI, A.M. & SHRI S. S. GOD ARA, J.M.) ( , , ) ITA NO. 59/RJT/2016 (ASSESSMENT YEAR: NA) SHREE AKHIL KUTCH AHIR MANDAL, AHIR BORDING, VASANT WADI, OPP. BUS STATION, ANJAR (KUTCH) 370009 VS. CIT(E), 1 ST FLOOR, ROOM NO.111- 112, ANNEXY AAYKAR BHAVAN, ASHRAM ROAD, AHMEDABAD (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI KALPESH DOSHI, A.R. RESPONDENT BY : SHRI YOGESH PANDE, D.R. DATE OF HEARING : 04-04-201 6 DATE OF PRONOUNCEMENT : 06-05-2016 ( )/ ORDER PER ANIL CHATURVEDI, ACCOUNTANT MEMBER THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER OF CIT(EXEMPTIONS), AHMEDABAD, DATED 25.01.2016 AGAINST DENIAL OF APPRO VAL U/S.12AA OF THE ACT. 2. THE RELEVANT FACTS AS CULLED OUT FROM THE MATERI AL ON RECORD ARE AS UNDER. ITA NO 59/RJT/2016 (SHREE AKHIL KUTCH AHIR MANDAL V S. CIT(E) . 2 3. ASSESSEE IS A TRUST WHO FILED ITS APPLICATION FO R REGISTRATION OF THE TRUST UNDER SECTION 12AA OF THE ACT IN THE OFFICE OF COMM ISSIONER OF INCOME TAX (EXEMPTIONS) (IN SHORT CIT (E)). THE APPLICATION FOR THE APPROVAL U/S.12AA WAS REJECTED BY LD. CIT(E) MAINLY FOR THE REASON TH AT ASSESSEE NEITHER ATTENDED NOR FILED THE REQUIRED DETAILS CALLED FOR BY HIM VI DE LETTER DATED 30.11.2015. AGGRIEVED BY THE ORDER OF LD.CIT(E), ASSESSEE IS NO W IN APPEAL BEFORE US AND HAS RAISED THE FOLLOWING GROUND:- THE HON CIT HAS NOT GIVEN ADEQUATE OPPORTUNITY OF HEARING TO THE ASSESSEE AND THEREFORE THE ORDER IS BAD IN LAW. HON. CIT HAS ERRED IN TREATING THE TRUST AS NON GEN UINE AND NO SPECIFIC REASONS ARE GIVEN AS TO WHY & HOW THE TRUST IS NOT GENUINE WHEN OFFICE OF THE CHARITY COMMISSIONER HAS GRANTED REGISTRATION AND TRUST HAS FILED WITH A PPLICATION ITS CONSTITUTION & RULES. 4. BEFORE US, LD. AR SUBMITTED THAT THE ONLY ISSUE IS REFUSAL OF REGISTRATION U/S.12AA OF THE ACT WHICH WAS REFUSED BY LD. CIT(E) FOR THE REASON THAT THE DETAILS WERE NOT FILED BY ASSESSEE AND THE ORDER PA SSED BY LD. CIT(E) WAS EX PARTE ORDER. HE SUBMITTED THAT DUE TO CERTAIN UNAVOIDABL E CIRCUMSTANCES, THE ASSESSEE COULD NOT ATTEND THE HEARING ON THE DATE FIXED BY T HE LD. CIT(E). HE THEREFORE SUBMITTED THAT IN THE INTEREST OF JUSTICE, THE ASSE SSEE BE GRANTED ONE MORE OPPORTUNITY TO PRESENT ITS CASE BEFORE LD. CIT(E) A ND FURTHER ASSURED THAT ASSESSEE WILL ATTEND AND SUBMIT THE REQUIRED DETAILS. LD. D .R. ON THE OTHER HAND SUPPORTED THE ORDERS OF LD. CIT(E). 5. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. IN THIS CASE, WE FIND THAT THE APPLICATION OF REGISTRA TION U/S. 12AA OF THE ACT WAS REJECTED BY LD. CIT(E) MAINLY FOR THE REASON THAT T HE ASSESSEE DID NOT FILE THE REQUIRED DETAILS. CONSIDERING THE SUBMISSIONS MADE BEFORE US BY LD. A.R., WE ARE OF THE VIEW THAT IN THE PRESENT CASE AND IN THE INT EREST OF JUSTICE ONE MORE OPPORTUNITY BE GRANTED TO ASSESSEE TO FILE THE REQU IRED DETAILS. WE ACCORDINGLY ITA NO 59/RJT/2016 (SHREE AKHIL KUTCH AHIR MANDAL V S. CIT(E) . 3 HEREBY SET ASIDE THE IMPUGNED ORDER OF LD. CIT(E) AND RESTORE THE APPLICATION OF THE ASSESSEE TO THE FILE OF LD. CIT(E) FOR FRESH DE CISION. THE ASSESSEE IS ALSO DIRECTED TO FURNISH ALL THE REQUIRED DOCUMENTS BEFO RE THE LD. CIT(E) FOR DECIDING THE ISSUE AFRESH. THUS THE GROUND OF APPEAL OF ASS ESSEE IS ALLOWED AS ABOVE. 6. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN OPEN COURT ON 06/05/2016 SD/- SD/- (S. S. GODARA) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED. 06/05/2016 TRUE COPY S K SINHA COPY OF THE ORDER FORWARDED TO:- 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT, RAJKOT