Hari Om Solar Foundation, Bharuch V. The CIT-III, Baroda

ITA 714/AHD/2013

• Counselvise Citation: [2014] 120 COUNSELVISE.COM (IT) 6942 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 9 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-12-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 10-12-2014
• Assessment Year: 2011-2012
• Appeal Filed On: 11-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P VAISHNAV

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD (BEFO RE SHRI SHAILENDRA KR. YADAV, J.M. & SHRI ANIL CHATURVEDI , A.M.) I. T. A. NO. 714 / AHD/ 20 1 3 (A SSESSMENT YEAR: 2011 - 2012) HARI OM SOLAR FOUNDATION PLOT NO. 157, G.I.D.C. PHASE - 2, NARMADA NAGAR, BHARUCH - 392015 V/S COMMISSIONER OF INCOME TAX - III RA CE COURSE CIRCLE, BARODA (APPELLANT) (RESPONDENT) PAN: AAATH9925K APPELLANT BY : WRITTEN SUBMISSION RESPONDENT BY : SHRI O.P. VAISHNAV, CIT/D.R. ( )/ ORDER DATE OF HEARING : 10 - 12 - 20 14 DATE OF PRONOUNCEMENT : 19 - 12 - 2014 PER SHRI ANIL CHATURVEDI,A.M. 1. THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORDER OF CIT - III, BARODA DATED 31.07.2012. 2. NONE APPEARED ON BEHALF OF ASSESSEE BUT HOWEVER WRITTEN SUBMISSIONS WERE PLACE D. W E THEREFORE PROCEED TO DECIDE THE ISSUE EX PARTE QUA THE ASSESSEE AND ON THE BASIS OF WRITTEN SUBMISSIONS AND MATERIAL ON RECORD. 3. THE RELEVANT FACTS AS CULLED OUT FROM THE MATERIAL ON RECORD ARE AS UNDER. ITA NO 714/AHD/2013 . A.Y. 2011 - 12 2 4. ASSESSEE IS A TRUST CREATED ON 28 TH JANUARY, 2011 AND WAS REGISTERED WITH CHARITY COMMISSIONER ON 03.10.2011 . I T MADE AN APPLICATION FOR REGISTRATION U/S. 12A(A) TO LD. CIT . THE APPLICATION FOR REGISTRATION WAS REJECTED BY LD. CIT VIDE ORDER DATED 31.07.2012 INTERALIA FOR THE REASON THAT THOUGH ASS ESSEE WAS ASKED TO SUBMIT VARIOUS DETAILS , AS LISTED IN THE ORDER, IT HAD FAILED TO SUBMIT, AND FURTHER THE ASSESSEE HAD APPLIED FOR REGISTRATION BEYOND A PERIOD OF 1 YEAR . HE THEREFORE REJECTED THE APPLICATION FOR REGISTRATION. 5. AGGRIEVED BY THE ORDER OF CIT, ASSESSEE IS NOW IN APPEAL BEFORE US. 6. IN THE WRITTEN SUBMISSIONS , ASSESSEE HAS INTERALIA SUBMITTED THAT ASSESSEE COULD NOT F URNISH THE NECESSARY DETAILS A S THE NOTICE WAS NOT RECEIVED BY THE TRUSTEE PERSONALLY AND BY THE TIME, THE NOTICE WAS RECEIVED , THE ORDER REFUSING REGISTRAT ION WAS ALREADY PASSED . HE FURTHER SUBMITTED THAT THE SECRETARY SHRI NAVINCHANDRA PARMAR , WHO WAS HANDLING THE MATTERS OF THE TRUST WAS UNDER THE MEDICAL TREATMENT AT THE RELEVANT TIME. HE THEREFORE SUBMITTED THAT ASSESSEE WA S PREVENTED BY SUFFICIENT CA U SE AND THEREFORE ONE MORE OPPORTUNITY BE GRANTED TO ASSESSEE TO FILE THE NECESSARY DETAILS BEFORE LD. CIT. THE LD. D.R. ON THE OTHER HAND SUPPORTED THE ORDER OF LD. CIT. 7. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MAT ERIAL ON RECORD. BEFORE US IN THE WRITTEN SUBMISSION IT HAS BEEN SUBMITTED BY THE ASSESSEE THAT DUE TO THE ILLNESS OF THE SECRETARY OF THE TRUST , IT WAS PREVENTED FROM FILING THE NECESSARY DETAILS . C ONSIDERING THE FACT THAT THE SECRET ARY WAS UNDER MEDICAL TREATMENT, W E ARE OF THE VIEW THAT DUE TO BONA FIDE AND GENUINE REASON, THERE WAS NO REPRESENTATION ON BEHALF OF THE ASSESSEE. W E ARE THEREFORE OF THE VIEW TH A T THE ASSESSEE BE GRANTED ONE MORE OPPORTUNITY ITA NO 714/AHD/2013 . A.Y. 2011 - 12 3 TO PRESENT ITS CASE BEFORE LD. CIT. WE THEREFORE REMIT THE ISSUE TO THE FILE OF LD. CIT TO DECIDE THE ISSUE AFRESH AND IN ACCORDANCE WITH LAW. 8. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 19 - 12 - 201 4 . SD/ - SD/ - (SHAILENDRA KR. YADAV) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD. TRUE COPY RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CI T (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHMEDABAD