Manilal akhavchand Kothari Charirable Trust, Navsari V. The CIT., Valsad

ITA 680/AHD/2010

• Counselvise Citation: 68020514 RSA 2010
• Duration Of Justice: 2 year(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-03-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 03-03-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DINESH SINGH
• Keywords: Charitable institution; Opportunity of being heard
• Section: 80G

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH 'A' BEFORE SHRI D K TYAGI JUDICIAL MEMBER AND SHRI A MOHAN ALANKAMONY - AM ITA NO.680/AHD/2010 MANILAL RAKHAVCHAND KOTHARI CHARITABLE TRUST, 65, ASHABAUG, NAVSARI V/S THE COMMISSIONER OF INCOME-TAX, VALSAD [APPELLANT] [RESPONDENT] ASSESSEE BY :- SHRI TUSHAR P HEMANI, AR REVENUE BY:- SHRI DINESH SINGH, SR. DR DATE OF HEARING:- 29-03-2012 DATE OF PRONOUNCEMENT:- 29-03-2012 O R D E R PER D K TYAGI (JM) :- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED CIT(A), VALSAD DAT ED 30-11- 2009. THE ASSESSEE HAS TAKEN THE FOLLOWING GROUNDS OF APPEAL:- 1 ON THE FACTS AND CIRCUMSTANCES OF THE CASE AS WELL AS LAW ON THE SUBJECT, THE LEARNED CIT, VALSAD HAS ERRED IN REJEC TING THE APPLICATION OF THE APPELLANT FOR CERTIFICATE U/S 80 G OF THE INCOME-TAX ACT, 1961. 2 ON THE FACTS AND CIRCUMSTANCES OF THE CASE AS WELL AS LAW ON THE SUBJECT, THE LEARNED CIT, VALSAD SHOULD HAVE APPREC IATED THAT THE EVIDENCES AND PROOFS SUBMITTED ALONG WITH THE A PPLICATION FILED FOR CERTIFICATE U/S 80G CLEARLY EXPLAIN THAT THE OBJECT OF THE TRUST IS CHARITABLE. 3 FOR VARIOUS REASONS AND ON DIFFERENT FACTS, THE REJ ECTION BY THE LEARNED CIT, VALSAD DESERVES TO BE DELETED. 2 2 2 AT THE TIME OF HEARING, THE LEARNED COUNSEL OF TH E ASSESSEE, AT THE OUTSET, SUBMITTED THAT THE APPLICATION OF TH E ASSESSEE FOR CERTIFICATE U/S 80G OF THE ACT HAS BEEN REJECTED BY THE LEARNED CIT BY PASSING AN EX-PARTE ORDER WITHOUT GIVING PRO PER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. HE, THE REFORE, PRAYED THAT THE MATTER MAY KINDLY BE RESTORED BACK TO THE FILE OF THE LEARNED CIT WITH THE DIRECTION TO ADJUDICATE THE MA TTER AFRESH IN ACCORDANCE WITH LAW AFTER GIVING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE LEARNED DR DID NOT OBJEC T TO THIS PRAYER OF THE LEARNED COUNSEL OF THE ASSESSEE. THER EFORE, THE MATTER IS RESTORED BACK TO THE FILE OF THE LEARNED CIT FOR FRESH ADJUDICATION AFTER PROVIDING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3 IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTI CAL PURPOSE. ORDER PRONOUNCED IN THE COURT TODAY ON 29-03-2012 SD/- SD/- (A MOHAN ALANKAMONY) ACCOUNTANT MEMBER (D K TYAGI) JUDICIAL MEMBER DATE : 29-03-2012 COPY OF THE ORDER FORWARDED TO: 1. MANILAL RAKHAVCHAND KOTHARI CHARITABLE TRUST, 65 , ASHABAUG, NAVSARI 2. THE INCOME-TAX OFFICER CONCERNED 3. CIT CONCERNED 4. CIT(A) CONCERNED 3 3 5. DR, ITAT, AHMEDABAD BENCH-A, AHMEDABAD 6. GUARD FILE BY ORDER DEPUTY REGISTRAR ASSISTANT REGISTRAR ITAT, AHMEDABAD