Shri Maa Amar Gaushala, RAJKOT-GUJARAT V. The CIT-(Exemption), Ahmedabad

ITA 71/RJT/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 1308 (ITAT-RAJKOT)
• Duration Of Justice: 1 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-04-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 07-04-2016
• Assessment Year: misc
• Appeal Filed On: 29-02-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARGOVIND SINGH
• Section: 12AA

Judgement Text

ITA NO. 71 / RJT/201 6 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (CONDUCTED THROUGH E - COURT AT AHMEDABAD) BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI S.S. GODARA, JUDICIAL MEMBER ITA NO. 71 /RJT/201 6 SHRI MAA AMAR GAUSHALA VS. COMMISSIONER OF I NCOME TAX - VILLAGE: PARABDHAM, (EXEMPTION), AHMEDABAD . TA: BHESAN, DIST: JUNAGADH . [PAN: AA P TS 3 2 38 K ] (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI HARGOVIND SINGH , D.R. DATE OF HEARING : 0 7 .04.2016 DATE OF PRO NOUNCEMENT : 22 .04.2016 O R D E R PER S.S. GODARA, J.M. BY WAY OF THIS APPEAL THE ASSESSEE APPELLANT HAS CHALLENGED CORRECTNESS OF THE ORDER DATED 2 1.12.2015 PASSED BY THE C IT (EXEMPTIONS), AHMEDABAD REJECTING REGISTRATION UNDER SECTION 12AA OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . 2. THE ASSESSEE S SOLE SUBSTANTIVE GRIEVANCE PLEADS THAT THE CIT OUGHT TO HAVE HELD IT FIT FOR GRANTING SECTION 12AA REGISTRATION. IT IS EVIDENT THAT THE ASSESSEE TRUST FILED FOR THE IMPUGNED REGISTRATION ON 09.06 .2015. THE CIT ISSUED A LETTER DATED 03.08.2015 INTER ALIA SEEKING PAN DETAILS OF THE TRUSTEES, INVESTMENT, REVOCABILITY AND UTILISATION CLAUSES IN TRUST DEED, USAGE OF TRUST S PROPERTY OR INCOME, DONATION PARTICULARS, MOVEABLE AND IMMOVABLE ASSETS LIST, NO OBJECTION CERTIFICATE OF THE PREMISES OWNER FOR THE PURPOSE OF OBTAINING LEASE AGREEMENT, DOCUMENTARY EVIDENCE OF ACTUAL CHARITABLE ACTIVITIES, AUDITED ACCOUNT OF RECEIPTS AND PAYMENTS ALONG WITH INCOME AND EXPENDITURE ACCOUNT, SOURCE OF T RUST S FUNDS G ENERATED, EVIDENCE OF TRANSFER OF CORPUS AMOUNT, ITA NO. 71 / RJT/201 6 PAGE 2 OF 3 CERTIFICATE OF UNDERTAKING AS WELL AS THE ONE UNDER 13(1)( C ) AND SOUGHT TO ENQUIRE THE FACTS AS TO WHETHER THE ASSESSEE S CASE WAS COVERED UNDER FIRST PROVISO TO SECTION 2(15) OF THE ACT. THE ASSESSEE DOES NOT SEEM TO HAVE APPEARED ON THE SCHEDULED DATE OF HEARING. THE CIT AGAIN ISSUED NOTICE ON 30.10.2015 MAKING IT CLEAR THAT THIS WOULD BE THE FINAL OPPORTUNITY ON 24.11.2015. THE ASSESSEE AGAIN DID NOT APPEAR. THE CIT TAKES INTO ACCOUNT THIS NON CO - OPERA TION AT ASSESSEE S BEHEST FOR REJECTING THE IMPUGNED REGISTRATION SOUGHT UNDER SECTION 12AA OF THE ACT ON THE GROUND THAT IT HAS FAILED TO PROVE GENUINENESS OF ITS OBJECTS AND ACTIVITIES. 3 . WE HAVE HEARD BOTH THE PARTIES. SUFFICE TO SAY, THE CIT HAS PA SSED THE IMPUGNED ORDER UNDER CHALLENGE WITHOUT MAKING IT SURE THAT THE ASSESSEE IS SERVED FOR THE NEXT DATE OF HEARING. THERE IS NO EVIDENCE IN THE CASE FILE WHICH COULD MAKE US TO CONCLUDE THAT THE ASSESSEE STAND SERVED ABOUT THE ABOVE STATED TWO NOTICE S OF HEARING. WE TAKE NOTE OF THE FACT THAT THE ASSESSEE HAS NOT APPEARED IN THE INSTANT PROCEEDING AS WELL. IT HAS FILED AN ADJOURNMENT APPLICATION DATED 05.03.2016 THROUGH IT S C OUNSEL SHRI T.R. DOSHI & CO. OF CHARTERED ACCOUNTANTS. WE REJECT THE SAME IN VIEW OF THE FACT THAT IN ANY CASE THE INSTANT LIS ARISES FROM AN ORDER OF CIT NOT ADJUDICATING THE ISSUE ON MERITS ON ACCOUNT OF ASSESSEE S ALLEGED NON CO - OPERATION. WE DEEM IT APPROPRIATE IN THE LARGER INTEREST OF JUSTICE THAT THE CIT SHALL ADJUDICAT E THE ISSUE AFRESH AS PER LAW AFTER AFFORDING ADEQUATE OPPORTUNITY OF HEARING TO THE ASSESSEE WHO IS DIRECTED TO PLACE ON RECORD ALL THE RELEVANT DETAILS WITHIN 3 (THREE) EFFECTIVE OPPORTUNITIES OF HEARING. 4 . THIS ASSESSEE S APPEAL IS ACCEPTED FOR STATI STICAL PURPOSES. PRONOUNCED IN THE OPEN C OURT TODAY ON TH E 22 ND DAY OF APRIL, 2016. SD/ - SD/ - ANIL CHATURVEDI S.S. GODARA (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD, THE 22 ND DAY OF APRIL , 2 016 ITA NO. 71 / RJT/201 6 PAGE 3 OF 3 PBN/ * COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT