Ankur Society Trust,(Lt. Smt. Frenyben Desai), Ahmedabad V. CIT (Exemptions), Ahmedabad

ITA 702/AHD/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 1215 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 21-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N R SONI
• Section: 12AA

Judgement Text

ITA NO. 702/AHD/2018 ANKUR SOCIETY TRUST VS. CIT (EXEMPTION) ASSESSMENT YEAR: - PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCH B, AHMEDABAD [CORAM: JUSTICE P P BHATT, PRESIDENT, AND PRAMOD KU MAR, VICE PRESIDENT] ITA NO. 702/AHD/2018 ASSESSMENT YEAR: - ANKUR SOCIETY TRUST ..............APPELL ANT LT. SMT. FRENYBEN DESAI, MARG FATEHPURA, PALDI, AHMEDABAD [PAN : AABTA 3025 E] VS THE COMMISSIONER OF INCOME-TAX (EXEMPTION).... ..........RESPONDENT AHMEDABAD APPEARANCES BY VARIS V. ISANI, FOR THE APPELLANT N.R. SONI, FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 04.06.2019 DATE OF PRONOUNCEMENT : 04.06.2019 O R D E R PER PRAMOD KUMAR, VICE PRESIDENT: 1. BY WAY OF THIS APPEAL, THE ASSESSEE APPELLANT HA S CHALLENGED THE CORRECTNESS OF THE EX-PARTE ORDER DATED 29 TH DECEMBER 2016 PASSED BY THE BY THE CIT (EXEMPTIONS), AHMEDABAD REJECTING THE APPLICATION U NDER SECTION 12AA OF THE INCOME-TAX ACT, 1961. 2. WHEN THE APPEAL WAS CALLED OUT FOR HEARING, LEAR NED REPRESENTATIVES FAIRLY AGREED THAT THE MATTER DESERVES TO BE REMITTED BACK TO THE FILE OF THE COMMISSIONER OF INCOME-TAX AS THE ISSUE HAS BEEN DECIDED EX-PARTE AND THAT THE CLAIM OF THE ASSESSEE IS THAT THAT NO NOTICE OF HEARING WAS ACTU ALLY SERVED UPON HIM. 3. HAVING PERUSED THE MATERIAL ON RECORD AND HAVING TAKEN INTO ACCOUNT THE SUBMISSIONS MADE BY THE PARTIES, WE DEEM IT FIT AND PROPER TO REMIT THE MATTER BACK TO THE FILE OF THE COMMISSIONER OF INCOME-TAX FOR A DJUDICATION DE NOVO AFTER GIVING ONE MORE OPPORTUNITY OF HEARING TO THE ASSESSEE-APP ELLANT. ITA NO. 702/AHD/2018 ANKUR SOCIETY TRUST VS. CIT (EXEMPTION) ASSESSMENT YEAR: - PAGE 2 OF 2 4. WITH A VIEW TO ENSURE THAT THE ASSESSEE SCRUPULO USLY COMPLIES AND CO- OPERATES IN EXPEDITIOUS DISPOSAL OF THE REMANDED PR OCEEDINGS, WE DIRECT THE ASSESSEE-APPELLANT TO APPROACH THE COMMISSIONER OF INCOME-TAX ON HIS OWN WITHIN 30 DAYS OF THE RECEIPT OF THIS ORDER AND ASCERTAIN THE SCHEDULED DATE OF HEARING FOR APPLICATION FOR REGISTRATION OF TRUST. WITH THESE OBSERVATIONS, THE MATTER IS REMITTED TO THE FILE OF THE COMMISSIONER OF INCOME-TAX. 5. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. PRONOUNCED IN THE OPEN COURT TODAY ON THE 4 TH DAY OF JUNE, 2019. SD/- SD/- JUSTICE P P BHATT PRAMOD KU MAR (PRESIDENT) (VICE PRESIDENT) AHMEDABAD, DATED THE 4 TH DAY OF JUNE, 2019 BT COPIES TO: (1) THE APPELLANT (2) THE RESPOND ENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ETC TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD 1. DATE OF DICTATION: ...04.06.2019............. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: ...04.06.2019........ 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S.: 04.06.2019... 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: 04.06.2019 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : .... 04.06.2019.. 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK : . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER : . 8. DATE OF DESPATCH OF THE ORDER: ......