Nirvan Charitable Trust, RAJKOT-GUJARAT V. The Commr. of Income Tax, JAMNAGAR

ITA 594/RJT/2014

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 0501 (ITAT-RAJKOT)
• Duration Of Justice: 11 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-10-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 07-10-2015
• Assessment Year: misc
• Appeal Filed On: 17-10-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D R ADHIA VIMAL MEHTA
• Keywords: Charitable institution
• Section: 80G; 12A

Judgement Text

ITA N O .5 9 4 /RJT/201 4 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CORAM: PRAMOD KUMAR AM AND RAJPAL YADAV JM] ITA NO. 5 9 4 /RJT/2014 NIRVAN CHARITABLE TRUST ....... .. . ..... APPELLANT C/O. D.R. ADHIA, OM SHRI PADMALAYA , BESIDE TRIKAMRAIJI HAWELI, OPP. IMPERIAL HOTEL, 16, JAGANATH PLOT, DR. YAGNIC ROAD, RAJKOT. [PAN A ABTN 8816 A ] VS. COMMISSIONER OF INCOME TAX ....... ..................RESPONDENT JAMNAGAR. APPEARANCES BY: D.R. ADHIA F OR THE A PPELLANT VIMAL MEHTA FOR THE RESPONDENT DATE OF CO NCLUDING THE HEARING : OCTOBER 7 TH , 201 5 DATE OF PRONOUNCING THE ORDER : OCTOBER 7 TH , 2015 O R D E R PER PRAMOD KUMAR AM: 1. BY WAY OF THIS APPEAL, THE ASSESSEE APPLICANT HAS CHALLENGED CORRECTNESS OF THE ORDER DATED 11 TH AUGUST, 2014 PASSED BY THE LD. CIT, RE FUSING TO GRANT APPROVAL UNDER SECTION 80G(5) OF THE INCOME TAX ACT, 1961 ( THE ACT HEREINAFTER). 2. WHEN THIS APPEAL WAS CALLED OUT FOR HEARING, THE LD . COUNSEL FOR THE ASSESSEE INFORMED THAT THE APPROVAL UNDER SECTION 80G WAS DECLINED ON T HE SHORT GROUND THAT THE ASSESSEE TRUST WAS NOT REGISTERED UNDER SECTION 12A OF THE ACT. HE, HOWEVER, SUBMITS THAT SINCE THE ASSESSEE HAS NOW BEEN GRANTED REGISTRATION UNDER SECTION 12A OF THE ACT, ITA N O .5 9 4 /RJT/201 4 PAGE 2 OF 2 THE MATTER MAY BE RESTORED TO THE FILE OF LD. CIT FOR FRE SH ADJUDICATION IN THE LIGHT OF SUBSEQUENT DEVELOPMENT, AS INTER ALIA, EXPLAINED ABOVE. 3. LD. DEPARTMENTAL REPRESENTATIVE DOES NOT OPPOSE THE PRAYER OF THE ASSESSEE. 4. IN VIEW OF THE ABOVE DISCUSSION, THE MATTER IS RESTORED TO THE FILE OF LD. CIT FOR FRE SH ADJUDICATION BY WAY OF A SPEAKING ORDER IN ACCORDANCE WITH LAW, AFTER GIVING YET ANOTHER OPPORTUNITY OF HEARING TO THE ASSESSEE. 5 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. P RONOUNCED IN THE OPEN COURT ON THIS 7 TH DAY OF OCTOBER, 2015. SD/ - SD/ - RAJPAL YADAV PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) RAJKOT , THE 7 TH DAY OF OCTOBER , 2015 PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT