Surat Mandap Decorators and Electrical Association, Surat V. The CIT-II, Surat

ITA 888/AHD/2013

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 9558 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 9 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-01-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 05-01-2017
• Assessment Year: misc
• Appeal Filed On: 01-04-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: E O SAHERWALA
• Section: 12AA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD , , BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ./ I.T.A. NO.888/AHD/2013 ( / ASSESSMENT YEAR : - N.A. ) SURAT MANDAP DECORATORS AND ELECTRICAL ASSOCIATION C/O. MUKESH CATERERS 1/3343, B/H.HINDU MILAN MANDIR GOPIPURA, SURAT / VS. THE COMMISSIONER OF INCOME TAX-II SURAT # ./ ./ PAN/GIR NO. : AAHAS 7730 H ( #% / APPELLANT ) .. ( &#% / RESPONDENT ) #%' / APPELLANT BY : SHRI E.O. SAHERWALA, AR &#%(' / RESPONDENT BY : SHRI PRASOON KABRA, SR.DR )*(+ / DATE OF HEARING 05/01/2017 ,-./(+ / DATE OF PRONOUNCEMENT 09/01/2017 / O R D E R PER PRADIP KUMAR KEDIA, AM: THE CAPTIONED APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX-II, SURAT (CIT IN SHORT) DATED 07.08.2012 REJECTING THE APPLICATION OF THE ASSESSE E FOR REGISTRATION UNDER SECTION 12A(A) OF THE INCOME TAX ACT, 1961 (HEREIN AFTER REFERRED TO AS 'THE ACT'). ITA NO. 888/AHD /2013 SURAT MANDAP DECORATORS AND ELECTRICAL ASSN. VS. C IT - 2 - 2. BRIEFLY STATED, IN THE INSTANT CASE, THE ASSESS EE MADE AN APPLICATION FOR REGISTRATION UNDER SECTION 12A(A) OF THE ACT IN PRESCRIBED FORM NO.10A DATED 28/05/2012. THE COMMISSIONER OF INCOM E TAX THROUGH ITS SUB-ORDINATE OFFICER (ITO TECH-II) VIDE LETTER DA TED 07/08/2012 REQUIRED CERTAIN DOCUMENTS AS NOTED THEREIN. THERE AFTER, VIDE LETTER DATED 28/02/2012 COMMUNICATED TO THE ASSESSEE THAT THE AF ORESAID APPLICATION WAS NOT ACCOMPANIED BY RELEVANT DOCUMENT WHICH ARE REQUIRED FOR REGISTRATION UNDER RULE 17A OF THE INCOME TAX RULES , 1962. THE ITO (TECH)-II ACCORDINGLY ON BEHALF OF THE COMMISSIONER REPORTED VIDE AFORESAID LETTER DATED 28/02/2012 THAT THE TRUST DO ES NOT SATISFY THE CONDITIONS LAID DOWN UNDER SECTION 12AA OF THE ACT. ACCORDINGLY, THE APPLICATION SEEKING REGISTRATION WAS REFUSED AND RE GISTRATION WAS DENIED TO THE ASSESSEE. 3. AGGRIEVED BY THE COMMUNICATION OF REFUSAL FROM T HE OFFICE OF THE COMMISSIONER OF INCOME TAX DATED 28/02/2012, THE AS SESSEE IS IN APPEAL BEFORE THE TRIBUNAL. THE GROUNDS OF APPEAL RAISED BY THE ASSESSEE READ AS UNDER:- (1) LD.CIT-II HAS ERRED ON FACTS IN REJECTING THE APPLICATION FOR REGISTRATION U/S.12A(A) ON THE GROUNDS OF NON FURNI SHING OF DOCUMENTS REQUIRED FOR REGISTRATION UNDER RULES 17A OF THE I. T. RULES. IN FACT ALL DOCUMENTS WERE SUBMITTED WITH APPLICATION AND SUBSE QUENTLY ON 27.08.2012. (2) LD.CIT-II HAS ERRED ON FACTS THAT DUE TO NON S UBMISSION OF DOCUMENTS CALLED VIDE LETTER DT: 04.02.2013 HAVE NO T BEEN SUBMITTED. ITA NO. 888/AHD /2013 SURAT MANDAP DECORATORS AND ELECTRICAL ASSN. VS. C IT - 3 - IN FACT, NO NEW DOCUMENTS ARE DEMANDED BY THE FORES AID LETTER. THE AFORESAID LETTER MERELY STATES THAT DOCUMENTS CALLE D VIDE LETTER DATED 07.08.2012 ARE REQUIRED TO BE SUBMITTED. (3) LD.CIT-II HAS ERRED ON FACTS IN NOT CONSIDERIN G / OVERLOOKING DETAILED SUBMISSION DT: 27.08.2012 ASK: 1012708120 60573 IN REPLY TO LETTER DT: 07.08.2012 BY WHICH ALL FIVE DOCUMENTS D EMANDED ARE DULY SUBMITTED. HE HAS FURTHER ERRED IN NOT REMEMBERING THAT AUTHORISED REPRESENTATIVE, SHRI O. J. SAHERWALA, CHARTERED ACC OUNTANT, HAD VISITED HIM IN FEB, 2013 AND REMINDED HIM THAT ALL DOCUMENTS ARE DULY SUBMITTED. 4. IN THE COURSE OF HEARING, IT WAS NOTICED THAT TH E REFUSAL HAS BEEN ORDERED BY INCOME TAX OFFICER (TECH.) ON BEHALF OF THE COMMISSIONER. THE LAW ENJOINS DUTY ON THE COMMISSIONER TO ACT UPO N THE APPLICATION FOR REGISTRATION AND GRANT OR REFUSE THE REQUEST IN ACC ORDANCE WITH LAW. SUCH ORDER THEREFORE SHOULD BE OF COMMISSIONER HIMS ELF IN CONSONANCE WITH THE SCHEME OF THE ACT. WE NOTE THAT THE ASSES SEE HAS FILED SOME REPLY ON 27/08/2012 WITH THE OFFICE OF THE COMMISSI ONER IN RESPONSE TO LETTER DATED 07/08/2012. WE SIMULTANEOUSLY NOTE THAT THE AFORESAID ORDER DATED 28/02/2012 DOES NOT REVEAL THE NATURE O F DOCUMENTS REQUIRED AND PROCESS OF REASONING TO ARRIVE AT THE CONCLUSIO N OF DENIAL OF REGISTRATION. THE ORDER THUS SUFFERS FROM THE VICE OF VAGUENESS AND IS UNINTELLIGIBLE. THUS, IN THE TOTALITY OF THE CIRCU MSTANCES, WE CONSIDER IT EXPEDIENT THAT THE ISSUE IS SET ASIDE TO THE FILE O F CIT FOR FRESH ADJUDICATION AND TO PASS A SPEAKING ORDER THEREON I N ACCORDANCE WITH LAW. ITA NO. 888/AHD /2013 SURAT MANDAP DECORATORS AND ELECTRICAL ASSN. VS. C IT - 4 - 5. THE CIT MAY GRANT REGISTRATION SUBJECT TO FULFIL LMENT OF STIPULATED STATUTORY CONDITIONS ASSOCIATED TO SUCH REGISTRATIO N. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER PRONOUNCED IN OPEN COURT ON 09 / 01 /201 7 SD/- SD/- () ( ) (RAJPAL YADAV) ( PRADIP KUMAR KEDIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 09/ 01 /2017 3..),.)../ T.C. NAIR, SR. PS !'#$%$' / COPY OF THE ORDER FORWARDED TO : 1. #% / THE APPELLANT 2. &#% / THE RESPONDENT. 3. 456+ 7+ / CONCERNED CIT 4. 7+ ( ) / THE CIT(A)-CONCERNED 5. 89:+)56 , 56/ , 4 / DR, ITAT, AHMEDABAD 6. :<* / GUARD FILE. / BY ORDER, &8++ //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 5.1.17 (DICTATION-PAD 7- P AGES ATTACHED AT THE END OF THIS APPEAL-FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 5.1.17 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.9.1.17 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 9.1.17 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER