SURAIYA MERCHANT CHARITABLE TRUST, MUMBAI V. DIT(E), MUMBAI

ITA 8088/MUM/2010

• Counselvise Citation: 808819914 RSA 2010
• Duration Of Justice: 3 year(s) 7 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-07-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 10-07-2014
• Assessment Year: misc
• Appeal Filed On: 24-11-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KISHAN VYAS
• Assessee Lawyers: NIRANG MEHTA STAFF OF
• Keywords: Charitable institution; Opportunity of being heard; Principle of natural justice
• Section: 12A

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH, MUMBAI BEFORE HONBLE S/SHRI H.L. KARWA, PRESIDENT AND B. R.BASKARAN (AM) . . , . . , ./I.T.A. NO.8088/MUM/2010 SURAIYA MERCHANT CHARITABLE TRUST, 210/211, GUNDECHA CHAMBERS, N M ROAD, FORT, MUMBAI-400001 / VS. DIRECTOR OF INCOME TAX (EXEMPTIONS) 6 TH FLOOR,PIRAMAL CHAMBERS, PAREL, MUMBAI-400012. ( / APPELLANT) .. ( / RESPONDENT) ./ ./PAN/GIR NO. : AAGTS8698J ! / APPELLANT BY : SHRI NIRANG MEHTA, STAFF OF AR ' ! /RESPONDENT BY : SHRI KISHAN VYAS # ' $ % / DATE OF HEARING : 10.7.2014 &'() ' $ % /DATE OF PRONOUNCEMENT : 10.7.2014 / O R D E R PER B.R.BASKARAN, ACCOUNTANT MEMBER: THE APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 22.12.2008 PASSED BY LD DIRECTOR OF INCOME TAX (EXE MPTION), MUMBAI REJECTING THE APPLICATION FILED BY THE ASSESSEE SEEKING REGISTRAT ION U/S 12A OF THE ACT. 2. THE ASSESSEE TRUST WAS CONSTITUTED ON 05.07. 2007 BY A TRUST DEED AND IT FILED APPLICATION BEFORE THE DIRECTOR OF INCOME TAX (EXEM PTIONS) SEEKING REGISTRATION U/S 12A OF THE ACT. WHILE PROCESSING THE SAME, THE LD DIRE CTOR OF INCOME TAX CALLED FOR VARIOUS DETAILS FROM THE ASSESSEE TRUST. HOWEVER, THE ASSE SSEE TRUST FAILED TO FURNISH ANY DETAIL. SINCE THE MATTER WAS GETTING TIME BARRED, THE LD DI RECTOR OF INCOME TAX TOOK THE VIEW THAT THE ASSESSEE HAS FAILED TO SATISFY HIM ABOUT T HE GENUINENESS OF ITS ACTIVITIES AND ACCORDINGLY REFUSED TO REGISTER THE ASSESSEE TRUST. AGGRIEVED, THE ASSESSEE HAS FILED THIS APPEAL BEFORE US. 2 3. WE HEARD LD D.R AND ALSO THE REPRESENTATIVE, WHO APPEARED ON BEHALF OF THE ASSESSEE. A PERUSAL OF THE ORDER PASSED BY LD DIR ECTOR OF INCOME TAX WOULD SHOW THAT THE APPLICATION FILED BY THE ASSESSEE WAS REJECTED ON THE REASON THAT THE ASSESSEE HAD FAILED TO FURNISH THE VARIOUS DETAILS THAT WERE CAL LED FOR BY THE LD DIRECTOR OF INCOME TAX. THE REPRESENTATIVE APPEARING BEFORE US SUBMITTED TH AT THE ASSESSEE TRUST WOULD BE IN A POSITION TO FURNISH ALL THE DETAILS AND WOULD ALSO CO-OPERATE FULLY, IF ONE MORE OPPORTUNITY IS PROVIDED TO THE ASSESSEE TRUST. 4. HAVING HEARD THE RIVAL CONTENTIONS, WE ARE O F THE VIEW THAT, IN THE INTEREST OF NATURAL JUSTICE, THE ASSESSEE MAY BE PROVIDED ONE M ORE OPPORTUNITY TO PRODUCE NECESSARY DETAILS BEFORE THE DIRECTOR OF INCOME TAX . ACCORDINGLY, WE SET ASIDE THE ORDER PASSED BY LD DIRECTOR OF INCOME TAX (EXEMPTIONS) AN D RESTORE THE MATTER TO HIS FILE WITH THE DIRECTION TO EXAMINE THE APPLICATION FILED BY T HE ASSESSEE AFRESH AND TAKE APPROPRIATE DECISION IN ACCORDANCE WITH LAW, AFTER AFFORDING NECESSARY OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO FURNISH ALL THE DETAILS THAT WERE OR MAY BE CALLED FOR BY THE LD DIRECTOR OF INC OME TAX AND FULLY CO-OPERATE WITH HIM IN THIS MATTER. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESS EE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 10TH JULY, 2014 . &'() # * +, - . 10TH JULY, 2014 ' ' 0 1 SD SD ( . . / H.L. KARWA) ( . . , / B.R. BASKARAN ) / PRESIDENT / ACCOUNTANT MEMBER + # MUMBAI: 10TH JULY,2014. . 3 . ./ SRL , SR. PS 3 ! ' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. # 4$ ( ) / THE CIT(A)- CONCERNED 4. # 4$ / CIT CONCERNED 5. 56 0 3$378 , % 78 ) , + # / DR, ITAT, MUMBAI CONCERNED 6. 0 9 : / GUARD FILE. ; # / BY ORDER, TRUE COPY < (ASSTT. REGISTRAR) % 78 ) , + # /ITAT, MUMBAI