DHARMA SOCIAL SERVICE, MUMBAI V. DIT (E), MUMBAI

ITA 8466/MUM/2011

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 4190 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-07-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 03-07-2013
• Assessment Year: 2011-2012
• Appeal Filed On: 13-12-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS R M MADHAVI
• Keywords: Opportunity of being heard
• Section: 12AA

Judgement Text

, , , , , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES D, MUMBAI .. , ! ' #$ %& , ' ', ( BEFORE SHRI R.S.SYAL, AM AND SHRI AMIT SHUKLA, JM ITA NO.8466/MUM/2011 M/S.DHARMA SOCIAL SERVICE 72, B WING, BUILDING NO.6 KALPATARU ESTATE, NEAR MAJAS VILLAGE JOGESHWARI (EAST), MUMBAI 400 093. PAN : AADCD3339B. THE DIRECTOR OF INCOME TAX (EXEMPTION) MUMBAI. ( )* / // / APPELLANT) , , , , / VS. ( -.)*/ RESPONDENT) )* / // / 0 0 0 0 / APPELLANT BY : SHRI RAKESH JOSHI -.)* / 0 / 0 / 0 / 0 / RESPONDENT BY : MRS.R.M.MADHAVI , / $! / / / / DATE OF HEARING : 03.07.2013 123 / $! / DATE OF PRONOUNCEMENT : 05.07.2013 ' % ' % ' % ' % / / / / O R D E R PER R.S.SYAL ( AM) : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE DIRECTOR OF INCOME TAX (EXEMPTION) ON 19.10. 2011 DENYING THE GRANT OF REGISTRATION TO THE ASSESSEE-TRUST U/S 12AA OF THE INCOME- TAX ACT, 1961. 2. BRIEFLY STATED THE FACTS OF THE CASE ARE THAT TH E ASSESSEE IS A COMPANY U/S 25 OF THE COMPANIES ACT, WHICH WAS CON STITUTED ON 13.01.2010. IT FILED FORM NO.10A ON 07.04.2011 FOR REGISTRATION U/S 12AA OF THE ACT. ON THE PERUSAL OF THE DOCUMENTS FI LED BY THE ASSESSEE, THE LEARNED DIT(E) INTER ALIA NOTICED THAT OBJECT NOS. 16, 38, 40 AND 44 OF THE MEMORANDUM OF ASSOCIATION WHICH WE RE INCLUDED IN THE OBJECTS ANCILLARY TO THE MAIN OBJECTS, WERE NOT CHARITABLE IN ITA NO.8466/MUM/2011. M/S.DHARMA SOCIAL SERVICE. 2 NATURE AS THESE WERE EITHER RELIGIOUS OR LIMITED TO EMPLOYEES OR MEMBERS ONLY. HE, THEREFORE, REFUSED TO GRANT REGIS TRATION. THE ASSESSEE IS IN APPEAL AGAINST SUCH DENIAL OF REGIST RATION. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED T HE RELEVANT MATERIAL ON RECORD. THE LEARNED COUNSEL FOR THE ASS ESSEE SUBMITTED THAT THE OBJECTS REFERRED TO BY THE LEARNED DIT(E) WERE NOT MAIN OBJECTS, BUT ANCILLARY TO THE MAIN OBJECTS. HE SUBM ITTED THAT THESE OBJECTS WERE NEVER INTENDED TO BE PERSUED AND WERE ALSO SUBSEQUENTLY DELETED BY THE COMPANY FROM THE MEMORANDUM OF ASSOC IATION. IT WAS, THEREFORE, PRAYED THAT ONE MORE OPPORTUNITY BE GIVEN TO THE ASSESSEE TO PUT ACROSS ITS CASE BEFORE THE LD. DIT( E) FOR REGISTRATION. THE LEARNED DEPARTMENTAL REPRESENTATIVE DID NOT RAI SE ANY OBJECTION IN REMITTING THE MATTER TO THE FILE OF DIT(E) FOR A FRESH DECISION. 4. IN VIEW OF THESE RIVAL BUT COMMISSION SUBMI SSIONS, WE SET ASIDE THE IMPUGNED ORDER AND REMIT THE MATTER TO THE FILE OF DIT(E) FOR DECIDING THE QUESTION OF REGISTRATION U/S 12AA AFRE SH AS PER LAW AFTER ALLOWING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. NEEDLESS TO SAY, THE ASSESSEE WILL BE AT LIBERTY TO LEAD ANY EVIDENCE IN ITS DEFENCE IN SUCH PROCEEDINGS INCLUDING THE AMEND ED MEMORANDUM OF ASSOCIATION. 5. 4 $5 6 7/ 89 : # $ ; / <$ => IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ITA NO.8466/MUM/2011. M/S.DHARMA SOCIAL SERVICE. 3 ORDER PRONOUNCED ON THIS 05 TH DAY OF JULY, 2013. ' % / 123 ?',5 2 / @ SD/- SD/- (AMIT SHUKLA) (R.S.SYAL) ' ' ' ' ' ' ' ' / JUDICIAL MEMBER ! ' ! ' ! ' ! ' / ACCOUNTANT MEMBER MUMBAI ; ?', DATED : 05 TH JULY, 2013. DEVDAS* ' % / -'$#A B A3$ ' % / -'$#A B A3$ ' % / -'$#A B A3$ ' % / -'$#A B A3$/ COPY OF THE ORDER FORWARDED TO : 1. )* / THE APPELLANT 2. -.)* / THE RESPONDENT. 3. C () / THE CIT, MUMBAI. 4. C / CIT(A) , MUMBAI 5. AF@ -'$', , , / DR, ITAT, MUMBAI 6. @ G / GUARD FILE. ' %, ' %, ' %, ' %, / BY ORDER, .A$ -'$ //TRUE COPY// 8 8 8 8/ // /= < = < = < = < ( DY./ASSTT. REGISTRAR) , , , , / ITAT, MUMBAI