Bhumihar Brahmin Welfare Association, SILVASSA V. The CIT, Valsad

ITA 590/AHD/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 9161 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-03-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 16-03-2016
• Assessment Year: 2015-2016
• Appeal Filed On: 16-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIBHA BHALLA
• Assessee Lawyers: RASESH SHAH
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH BEFORE: S H RI ANIL CHATURVEDI , ACCOUNTANT MEMBER AND SHR I S. S. GODARA , JUDICIAL MEMBER BHUMIHAR BRAHMIN WELFARE ASSOCIATION, C/O, MOON LIGHT, SHOP NO. 8, OPP. GOVT. DEPOT, SILVASSA PAN: AACAB047E (APPELLANT) VS COMMISSIONER OF INCOME TAX PALAK ARCADE, SHANTINAGAR, TITHAL ROAD, VALSAD (RESPONDENT) RE VENUE BY : S MT. VIBHA BHALLA , CIT - D . R. ASSESSEE BY: S H RI RASESH SHAH , A.R. DATE OF HEARING : 16 - 03 - 2 016 DATE OF PRONOUNCEMENT : 22 - 03 - 2 016 / ORDER P ER : S. S. GODARA , JUDICIAL MEMBER : - THIS ASSESSEE S APPEAL FOR A.Y. 2015 - 1 6 , AR IS ES FROM ORDER OF THE CIT, VALSAD DATED 13 - 11 - 2014 , IN PROCEEDIN GS UNDER SECTION 12A OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . I T A NO . 590 / A HD/20 15 A SSESSMENT YEAR 2015 - 16 I.T.A NO. 590 /AHD/20 15 A.Y. 2015 - 16 PAGE NO BHUMIHAR BRAHMIN WELFARE ASSOCIATION VS. CIT 2 2. LD. AUTHORIZED REPRESEN TATIVE INVITES OUR ATTENTION TO THE FACT THAT THE INSTANT APPEAL IS BARRED BY 17 DAYS DELAY IN FILING. IT ALSO APPEARS TO HAVE FILED A CONDONATION PETITION DATED 23 - 06 - 2015 ATTRIBUTING THE SAME TO ATTEMPT MADE TOWARDS SEEKING RE - CONSIDERATION OF THE CIT S ORDER VIDE LETTER DATED 15 - 01 - 2015. THE REVENUE IS UNABLE TO REBUT THIS FACTUAL POSITION AS SOLEMNLY AFFIRMED IN CONDONATION AFFIDAVIT. WE ACCEPT THE SAME TO BE CORRECT AND CONDONE THE DELAY IN FILING OF APPEAL OF 17 DAYS. THE CASE IS TAKEN UP FOR DE CISION ON MERITS. WE HAVE HEARD BOTH THE PARTIES. 3 . A PERUSAL OF THE CASE FILE REVEALS THAT THE ASSESSEE S SOLE SUBSTANTIVE GROUND CHALLENGES CIT S ORDER DENYING IT SECTION 12A REGISTRATION MAINLY ON THE GROUND THAT THIS TRUST HAS BEEN CREATED ON LY FOR THE BENEFIT OF BHU MIHAR - BRAHMIN COMMUNITY. THE ASSESSEE FILED FOR REGISTRATION IN ITS PETITION DATED 11 - 12 - 2013. THIS FOLLOWED CIT S REGISTRATION PROCEEDINGS IN QUESTION. THE ASSESSEE SEEMS TO HAVE FILED ITS RESPONSE THEREIN ON 15 - 01 - 2015 ALONG WITH IT S OBJECTS REITERATING THAT IT INTENDED TO PERFORM CHARITABLE WELFARE ACTIVITIES FOR THE SOCIETY IN GENERAL AND NOT THE BRAHMIN - BHU MIHAR COMMUNITY. WE FIND FROM THE IMPUGNED ORDER THAT THE SAME HAS NOWHERE BEEN CONSIDERED NOR ANY OPPORTUNITY OF HEARING IS REFLECTED THEREIN. WE FIND IT MORE APPROPRIATE IN THESE FACTS AND CIRCUMSTANCES THAT THE LD. CIT SHALL RE - DECIDE THE ISSUE AS PER LAW AFTER AFFORDING THE ASSESSEE I.T.A NO. 590 /AHD/20 15 A.Y. 2015 - 16 PAGE NO BHUMIHAR BRAHMIN WELFARE ASSOCIATION VS. CIT 3 ADEQUATE OPPORTUNITY OF HEARING. THE SOLE SUBSTANTIVE GROUND RAISED IN THE INSTANT APPEAL S TANDS REMITTED BACK TO THE CIT. 4 . THIS APPEAL IS ALLOWED FOR STATISTICAL PURPOSES ORDER PR ONOUNCED IN THE OPEN C OURT ON 22 - 03 - 201 6 SD/ - SD/ - ( ANIL CHATURVEDI ) ( S. S. GODARA ) ACCOUNTANT MEMBER JUDI CIAL MEMBER AHMEDABAD : DATED 22 /03 /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/ , / ,