Shri Swami Ghanshyam Jivandas Welfare Association, Valsad V. The CIT., Valsad

ITA 634/AHD/2009

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 68037 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 9 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-12-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 12-12-2013
• Assessment Year: misc
• Appeal Filed On: 26-02-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIMALENDU VERMA
• Assessee Lawyers: HIREN TRIVEDI
• Keywords: Opportunity of being heard

Judgement Text

, , , , , , , , IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D BENCH, AHMEDABAD , !' # $% $% $% $% &, # BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER % % % %./ ././ ./ I.T.A. NO.634/AHD/2009 ORDER U/S.80(G) SHREE SWAMI GHANSHYAM JIVANDAS WELFARE ASSOCIATION TARABAUG, KAILASH ROAD PARDI (SANDHPORE) TAL. VALSAD / VS. COMMISSIONER OF INCOME TAX VALSAD #) !' %./*+ %./ PAN/GIR NO. : AAHTS 2380N ( ), / // / APPELLANT ) .. ( -.), / RESPONDENT ) ), / ! / APPELLANT BY : SHRI HIREN TRIVEDI, AR -.), 0 / ! / RESPONDENT BY : SHRI VIMALENDU VERMA, CIT-DR 1 0 ' / / / / DATE OF HEARING : 12/12/2013 234 0 ' / DATE OF PRONOUNCEMENT : 13/12/13 !5 / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE LD.COMMISSIONER OF INCOME TAX-VALSAD (CIT FOR SHORT) DATED 23/12/2008. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL:- 1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE ORD ER PASSED BY THE COMMISSIONER OF INCOME-TAX, VALSAD, IS BAD IN LAW A ND WITHOUT VALID JURISDICTION. ITA NO.634/AHD/ 2009 SHREE SWAMI GHANSHYAM JIVANDAS WELFARE ASSN. VS. CIT - 2 - 2. ON THE FACTS AND CIRCUMSTANCES OF THE CASE OF THE A PPELLANT, THE LD.COMMISSIONER OF INCOME-TAX, VALSAD, HAS ERRED IN REJECTING THE APPLICATION OF THE APPELLANT U/S.80G OF THE I.T.ACT . 3. ON THE FACTS AND CIRCUMSTANCES OF THE CASE THE APPE LLANT, THE LD.COMMISSIONER OF INCOME-TAX, VALSAD, SHOULD HAVE GRATED RECOGNITION TO THE APPELLANT TRUST U/S.80G OF THE A CT. 4. THE APPELLANT CRAVES LEAVE TO AMEND, ALTER, DELETE OR MODIFY ANY OF THE GROUNDS ON OR DURING THE APPELLATE PROCEEDINGS. 2. BRIEFLY STATED FACTS ARE THAT THE ASSESSEE-TRUS T MADE AN APPLICATION FOR GRANTING CERTIFICATE U/S.80(G) OF THE INCOME TA X ACT, 1961 ON 04/02/2008 AND THE SAID APPLICATION WAS REJECTED B Y THE CIT-VALSAD VIDE ORDER DATED 23/12/2008. 3. AT THE OUTSET, LD.COUNSEL FOR THE ASSESSEE HAS M ADE THE FOLLOWING WRITTEN SUBMISSIONS:- THE ABOVE MENTIONED APPEAL HAS BEEN FIXED FOR HEAR ING BEFORE THE HONOURABLE BENCH ON DECEMBER 12, 2013. 2. THIS APPEAL WAS EARLIER FIXED FOR HEARING ON NO VEMBER 7, 2013. ON THAT DATE, IT WAS RESPECTFULLY SUBMITTED BY THE UNDERSIG NED THAT AN APPEAL ON THIS VERY ISSUE OF REJECTION OF THE APPELLANTS APPLICAT ION UNDER SECTION 80-G BEARING APPEAL NO.ITA NO.21/AHD/2013 HAD BEEN HEARD BY THE HONOURABLE B BENCH ON OCTOBER 30,2013 AND THE DECISION WAS A WAITED. 3. IN VIEW OF THE SUBMISSION AS ABOVE, THE HONOU RABLE BENCH WAS PLEASED TO ADJOURN THE APPEAL TO TODAY. 4. THE ORDER OF THE HONOURABLE B BENCH HAS SINCE BEEN RECEIVED AND A COPY IS ENCLOSED. 5. IT IS RESPECTFULLY SUBMITTED THAT FOLLOWING THE ORDER FO THE COORDINATE BENCH, THE ORDER OF THE LEARNED COMMISSIONER OF INC OME-TAX, VALSAD DATED DECEMBER 23, 2008 REJECTING THE APPELLANTS APPLICA TION UNDER SEC.80-G MAY KINDLY BE SET ASIDE AND THE LEARNED COMMISSIONER OF INCOME-TAX MAY KINDLY BE DIRECTED TO UNDERTAKE FRESH ADJUDICATION. HOWEV ER, IT IS PRAYED THAT THE ITA NO.634/AHD/ 2009 SHREE SWAMI GHANSHYAM JIVANDAS WELFARE ASSN. VS. CIT - 3 - APPELLANTS APPLICATION UNDER SECTION 80-G MAY KIND LY BE CONSIDERED FROM THE DATE OF ITS FILING, I.E., FEBRUARY 4, 2008 WHICH WA S REJECTED BY THE COMMISSIONER OF INCOME-TAX, VALSAD VIDE HIS ORDER D ATED DECEMBER 23, 2008, AS THE ORDER OF THE COORDINATE BENCH IS IN RE LATION TO THE APPELLANTS SECOND APPLICATION DATED 18/1/2012 WHICH WAS REJECT ED BY THE LEARNED COMMISSIONER OF INCOME-TAX, VALSAD ON 29/11/2012. 6. FOR THIS THE APPELLANT SHALL PRAY AND REMAIN GRA TEFUL. FOR SHRI SWAMI GHANSHYAM JIVANDAS WELFARE ASSOCIATI ON PLACE : AHMEDABAD SD/- DATE : 12/12/2013 [VIJAY RANJAN ] AUTHORIZED PERSON 4. ON THE CONTRARY, LD.CIT-DR HAS SUPPORTED THE ORD ER OF THE CIT- VALSAD. 5. WE HAVE HEARD THE RIVAL SUBMISSIONS, PERUSED THE MATERIAL AVAILABLE ON RECORD AND GONE THROUGH THE ORDER OF T HE LD.COMMISSIONER OF INCOME-TAX. THE HONBLE COORDINATE BENCH (ITAT B BENCH- AHMEDABAD) IN ITA NO.21/AHD/2013 IN ASSESSEES OWN CASE, DATED 31/10/2013, HAS REMITTED THE MATTER BACK TO THE FIL E OF LD.CIT FOR FRESH ADJUDICATION IN THE LIGHT OF CASE-LAWS RELIED BY TH E ASSESSEE. IT IS CONTENDED BY THE LD.COUNSEL FOR THE ASSESSEE THAT T HE PRESENT APPEAL IS AGAINST THE FIRST APPLICATION, HOWEVER, SECOND APPL ICATION WAS ALSO MADE BY THE ASSESSEE AND THE MATTER TRAVELED UPTO THE HO NBLE ITAT, WHEREIN THE HONBLE TRIBUNAL HAS RESTORED THE ISSUE TO THE FILE OF CIT-VALSAD FOR FRESH DECISION. HE SUBMITTED THAT A SIMILAR DIRECT ION MAY ALSO BE GIVEN IN THIS CASE. AFTER CONSIDERING ALL THE ASPECTS OF TH E MATTER, WE RESTORE THIS ISSUE BACK TO THE FILE OF LD.CIT TO DECIDE THE APPL ICATION OF THE ASSESSEE FOR GRANTING CERTIFICATE U/S.80(G) OF THE I.T.ACT, AFRESH AFTER AFFORDING ITA NO.634/AHD/ 2009 SHREE SWAMI GHANSHYAM JIVANDAS WELFARE ASSN. VS. CIT - 4 - REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. THUS, GROUNDS RAISED BY THE ASSESSEE ARE HEREBY ALLOWED FOR STATI STICAL PURPOSES ONLY. 6. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED BUT FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN COURT ON THE DATE MENTIONED HER EINABOVE AT CAPTION PAGE SD/- SD/- ( ) ( &) !' # # ( ANIL CHATURVEDI ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 13/ 12 /2013 8.., .../ T.C. NAIR, SR. PS !5 0 -9 :!94 !5 0 -9 :!94 !5 0 -9 :!94 !5 0 -9 :!94/ COPY OF THE ORDER FORWARDED TO : 1. ), / THE APPELLANT 2. -.), / THE RESPONDENT. 3. %% ; / CONCERNED CIT 4. ; / THE CIT-VALSAD 5. 9&< - , , / DR, ITAT, AHMEDABAD 6. <= >1 / GUARD FILE. !5 !5 !5 !5 / BY ORDER, .9 - //TRUE COPY// ? ?? ?/ // / %* %* %* %* ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD 1. DATE OF DICTATION ..12.12.13(DICTATION-PAD 4-PAGE S ATTACHED AT THE END OF THIS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 12.12.13 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH FAIR ORDER PLACED BEFORE OTHER MEMBER 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.13.12.13 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 13.12.13 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER