Shree Jalyan Seva Trust, AMRELI V. The Commissioner of Income Tax, Rajkot-III, RAJKOT-GUJARAT

ITA 7/RJT/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 67228 (ITAT-RAJKOT)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-04-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 07-01-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N R SONI
• Assessee Lawyers: DR ADHIA
• Section: 12AA

Judgement Text

: : IN THE INCOME TAX APPELLATE TRIBULAL: RAJKOT BENCH: RAJKOT . . , . . , BEFORE SHRI T K SHARMA, JM AND SHRI D K SRIVASTAVA, AM ITA NO. 07 /RJT /2013 SHREE JALYAN SEVA TRUST , V. CIT - III C/O. BHUPENDRABHAI D. TANNA, RAJKOT A - 23, INDIRA SHOPPING CENTRE, M G ROAD, AMRELI DATE OF HEARING : 11 - 0 4 - 201 3 DATE OF PRONOUNCEMENT : 15 - 0 4 - 201 3 ASSESSEE BY : SHRI D R ADHIA , AR REVENUE BY : SHRI N R SONI, DR / ORDER D K SRIVASTAVA: THE APPEAL FILED BY THE ASSESSEE - TRUST IS DIRECTED AGAINST THE ORDER PASSED BY THE LD. C OMMISSIONER OF INCOME - TAX, RAJKOT - III U/S 12AA OF THE INCOME - TAX ACT ON 25 . 10 .201 2 BY WHICH HE HAS REFUSED TO REGISTER THE ASSESSEE - TRUST. A GGRIEVED BY HIS ORDER, THE ASSESSEE - TRUST IS NOW IN APPEAL BEFORE THIS TRIBUNAL. 2. WE HAVE HEARD BOTH THE PARTIES. THE ASSESSEE - TRUST APPLIED FOR REGISTRATION U/S 12AA OF THE INCOME - TAX ACT ON 18.04.2012 ALONGWITH APPLICATION IN FORM NO.10A, COPY OF THE TRUST DEED AND COPY OF REGISTRATION CERTIFICATE ISSUED BY THE CHARITY COMMISSIONER. NOTICE S ISSUED BY THE ASSESSING OFFICER FOR SEEKING ADDITIONAL INFORMATION WERE NOT COMPLIED WITH. THEREFORE, THE ASSESSEE S APPLICATION FOR REGISTRATION WAS REJECTED BY T HE LD. COMMISSIONER. 3. AT THE TIME OF HEARING BEFORE US, THE LD AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE EXPRESSED REGRET FOR NOT COMPLYING WITH THE NOTICES ISSUED BY THE COMMISSIONER. HE, HOWEVER, PROMISED THAT HE WOULD SUBMIT ALL THE RELEVANT DETAILS BEFORE THE COMMISSIONER. 4. SINCE THE ASSESSEE IS NOW R EADY TO SUBMIT ALL THE DETAILS BEFORE THE COMMISSIONER , N O PREJUDICE WOULD BE CAUSED TO THE REVENUE IF THE PRAYER MADE BY THE ASSESSEE IS ACCEPTED AND THE MATTER IS RESTORED TO THE FILE OF THE COMMI SSIONER FOR PASS ING THE ORDER AFRESH AFTER GIVING REASONABLE OPPORTUNITIES OF HEARING TO THE 2 ITA 07 /RJT/2013 ASSESSEE - TRUST. WE ORDER ACCORDINGLY. THE APPEAL FILED BY THE ASSESSEE - TRUST IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 15 .0 4. 201 3 SD/ - SD/ - ( . . / T. K. SHARMA) ( . . / D. K. SRIVASTAVA) / JUDICIAL MEMBER / ACCOUNTANT MEMBER RAJKOT: 15 .04.2013 BT / COPY OF ORDER FORWARDED TO: - 5. / APPELLANT - . SHREE JALYAN SEVA TRUST, 1 - 23, INDIRA SHOPPING CENTRE, M G ROAD, AMRELI 2. / RESPONDENT - CIT - III, RAJKOT 3. / CONCERNED CIT 4 . , , / DR, ITAT, RAJKOT 5 . / GUARD FIL E. / BY ORDER , TRUE COPY PRIVATE SECRETARY, ITAT, RAJKOT