Appeal details
Counselvise Citation
[2019] 111 COUNSELVISE.COM (IT) 7973 (ITAT-AHMEDABAD)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 8 month(s) 28 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
19-12-2019
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
B
Next Hearing Date
14-10-2019
Assessment Year
misc
Appeal Filed On
21-03-2018
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER) ITA. NO: 703/AHD/2018 (ASSESSMENT YEAR: N.A) ANKUR SOCIETY TRUST LTD. SMT. FRENYBEN DESAI, MARG FATEHPURA, PALDI, AHMEDABAD V/S COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD (APPELLANT) (RESPONDENT) PAN: AABTA 3025E APPELLANT BY : SHRI VARIS V. ISANI, ADVO CATE RESPONDENT BY : SHRI ALOK SINGH, CIT/D.R. ( )/ ORDER DATE OF HEARING : 14 -10-201 9 DATE OF PRONOUNCEMENT : 19-12-2019 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE LD. CIT(EXEMPTIONS), AHMEDABAD DATED 29.12.2016. ITA NO. 703/ AHD/2018 . A.Y. N.A. 2 2. THERE IS A DELAY OF 383 DAYS FOR FILING OF APPEAL. IN SUPPORT OF ITS CONTENTION, ASSESSEE HAS GIVEN PLAUSIBLE EXPLANATION AND WE ARE SATISFIED AND CONDONE THE DELAY AND PROCEED WITH THE APPEAL. 3. BRIEF FACTS OF THE CASE ARE THAT THE APPELLANT IS P UBLIC CHARITABLE TRUST ENGAGED IN THE VARIOUS ACTIVITIES RELATED TO SPREADING EDUC ATION FOR PUBLIC UTILITIES. THE APPELLANT APPLIED FOR REGISTRATION OF THE TRUST U/S 80G(5) OF THE INCOME-TAX ACT ON 23.06.2016. THEREAFTER LD. CIT(E) ISSUED A L ETTER ON 08.08.2016 TO FURNISH CERTAIN DETAILS WITH HIM BUT APPELLANT COUL D NOT APPEAR AGAIN LETTER WAS ISSUED TO THE APPELLANT FOR 08.12.2016 FOR SUBMITTI NG THE RELEVANT SUPPORTING EVIDENCE FOR GRANT OF REGISTRATION OF TRUST U/S 80G (5). THE APPELLANT COULD NOT APPEAR/SUBMIT ANY DETAIL WITH THE LD CIT(E). THEREF ORE, IN THE ABSENCE OF SUBMISSION, LD. CIT(E) REJECTED THE APPLICATION. 4. NOW ASSESSEE HAS COME BEFORE US IN APPEAL FOR REGIS TRATION OF THE TRUST. 5. WE HAVE HEARD BOTH THE PARTIES AND GONE THROUGH THE IMPUGNED ORDER. IN THIS CASE, ASSESSEE COULD NOT APPEAR BEFORE THE LD. CIT( E) AND HE HAS GIVEN PLAUSIBLE EXPLANATION FOR NONE APPEARANCE. THEREFORE, IN THE INTEREST OF JUSTICE, WE SET ASIDE THIS MATTER BACK TO THE FILE OF THE LD. CIT(E ) FOR ADJUDICATING THE MATTER DE NOVO SUBJECT TO THE CONDITION THAT ASSESSEE SHAL L DEPOSIT OF RS. 10,000/- AS A COST TO THE DEPARTMENT AS IT HAS WASTED PRECIOUS TI ME OF THE LOWER AUTHORITIES AND COST TO BE DEPOSITED WITHIN TWO MONTHS FROM THE RECEIPT OF THIS ORDER AND ON PRODUCTION OF THE RECEIPT OF RS. 10,000/- AS COS T. LD. CIT(E) SHALL PROCEED WITH THE APPEAL AND WILL DECIDE MATTER ACCORDANCE W ITH PROVISIONS OF LAW. ITA NO. 703/ AHD/2018 . A.Y. N.A. 3 6. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLO WED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON 19 - 12 - 2019 SD/- SD/- (AMARJIT SINGH) (MAHAVIR PRASA D) ACCOUNTANT MEMBER TRUE COPY JUDICIAL MEMBER AHMEDABAD: DATED 19/12/2019 RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHME DABAD
