Rai University, Ahmedabad V. The DIT(Exemp.), Ahmedabad

MA 15/AHD/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3107 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-06-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 17-04-2015
• Assessment Year: misc
• Appeal Filed On: 27-01-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ROOP CHAND
• Assessee Lawyers: M G PATEL

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD 00 , !' # $%, & BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER MA NO. 15/AHD/2014 (ARISING OUT OF ITA NO. 815/AHD/2013) ASSESSMENT YEAR : - RAI UNIVERSITY, SARODA POST, DHOLKA, AHMEDABAD PAN : AABAR 4376 A VS DIRECTOR OF INCOME TAX (EXEMPTION), AHMEDABAD '( / APPELLANT *+'( / RESPONDENT ASSESSEE(S) BY : SHRI M.G. PATEL, AR REVENUE BY : SHRI ROOPCHAND, SR. DR. #!, - %/ // / DATE OF HEARING : 17.04.2015 ./0 - % /DATE OF PRONOUNCEMENT : 11.06.2015 1 1 1 1/ // / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER THIS IS A MISCELLANEOUS APPLICATION FILED BY THE AS SESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 19.12.2013 PASSED IN ITA NO.815/AHD/ 2013. 2. WE HAVE HEARD THE RIVAL SUBMISSIONS, PERUSED THE ORDERS OF THE LOWER AUTHORITIES AND MATERIAL AVAILABLE ON RECORD. IN THE INSTANT C ASE, THE AR OF THE ASSESSEE SUBMITTED THAT THERE WAS A MISTAKE APPARENT FROM THE RECORD R EGARDING THE FINDING OF THE TRIBUNAL RECORDED IN ITA NO.815/AHD/2013 DATED 19.12.2013 I N RESPECT OF REMITTING THE MATTER BACK TO THE LD. DIT(E), AHMEDABAD FOR FRESH DECISIO N. THE RELEVANT OPERATIVE PORTION OF THE ORDER READS AS UNDER:- 4.1. THE OBJECTION OF THE LD. DIT (E) WAS THAT TH E ASSESSEE DID NOT FURNISH THE TRUST- DEED/MEMORANDUM OF ARTICLE/MEMORANDUM OF ASSOCIATIO N, WHEREBY THE OBJECTS AND NOTIFICATIONS CAN BE ASCERTAINED. ON THE CONTRARY, THE CONTENTION OF THE LD. COUNSEL FOR THE ASSESSEE IS THAT THE TRUST IS REGISTERED UNDER GUJA RAT PRIVATE UNIVERSITY ACT AND AS PER THE GUJARAT GOVERNMENT GAZETTE DATED 11.04.2012, IT IS MENTIONED THE TRUST REGISTRATION MA NO.15/AHD/2014 (ARISING OUT OF ITA NO.815/AHD/2013) RAI UNIVERSITY - 2 - NO.5539 DATED 01.08.1996. AFTER HEARING THE RIVAL SUBMISSIONS AND THE DOCUMENTS FILED BY THE ASSESSEE DURING THE COURSE OF HEARING, IT WO ULD BE APPROPRIATE IF THE MATTER IS RESTORED BACK TO THE FILE OF THE LD. DIT(E) FOR FRE SH DECISION. THE ORDER OF LD. DIT(E) IS HEREBY SET ASIDE AND THE APPEAL IS RESTORED BACK TO THE FILE OF DIT(E) FOR FRESH DECISION. THE DIT(E) IS DIRECTED TO CONSIDER THE DOCUMENTS AS FIL ED BY THE ASSESSEE, I.E., DEED OF TRUST AND DECIDE THIS ISSUE IN THE LIGHT OF VARIOUS CASE- LAWS RELIED UPON BY THE LD. COUNSEL FOR THE ASSESSEE. THE ASSESSEE SHALL FURNISH ALL THE RE QUIRED DETAILS IN SUPPORT OF ITS CONTENTION BEFORE THE LD. DIT(E). THUS, GROUNDS OF ASSESSEES APPEAL ARE ALLOWED FOR STATISTICAL PURPOSES ONLY. 3. AT THE TIME OF HEARING THE MISCELLANEOUS APPLICA TION, THE LD. AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE CONTENDED THAT THE APPLICANT-ASSESSEE WAS ESTABLISHED UNDER THE PROVISIONS OF GUJARAT PRIVATE UNIVERSITIE S ACT, 2009 AND THERE CANNOT BE ANY SEPARATE INSTRUMENT LIKE DEED OF TRUST IN CASE OF A SSESSEE; THEREFORE, HE SUBMITTED THAT THE MATTER MAY BE RECALLED AND DECIDED ON MERIT AS THERE WAS A MISTAKE APPARENT FROM THE RECORD REGARDING THE FINDING OF THE TRIBUNAL DA TED 19.12.2013. 4. ON THE OTHER HAND, THE LD. DEPARTMENTAL REPRESEN TATIVE SUPPORTED THE ORDER OF THE TRIBUNAL AND SUBMITTED THAT THERE WAS NO MISTAK E APPARENT FROM THE RECORD WHICH REQUIRES RECTIFICATION. 5. WE DO NOT FIND ANY MERIT IN THE MISCELLANEOUS AP PLICATION OF THE ASSESSEE. WE FIND THAT THE ASSESSEE-UNIVERSITY IS FOLLOWING THE RULES AND REGULATIONS OF THE GUJARAT PRIVATE UNIVERSITY ACT, 2009 AND DID NOT PROVIDE EI THER TRUST DEED OR MEMORANDUM OF ARTICLE OR MEMORANDUM OF ASSOCIATION WHEREBY THE OB JECTS AND NOTIFICATIONS CAN BE ASCERTAINED. AS PER LAW, FOR GRANTING REGISTRATION U/S 12AA, THE CIT(E)/DIT(E) MUST BE SATISFIED WITH THE OBJECTS OF THE TRUST OR THE INST ITUTION; WHETHER THE TRUST IS IRREVOCABLE OR REVOCABLE; AND IN CASE OF IRREVOCABLE, A DISSOLU TION CLAUSE THAT THE PROPERTIES OF THE TRUST WILL NOT GO TO EITHER THE SETTLER OR ANY TRUS TEE BUT WILL GO TO THE SIMILAR TRUST CARRYING ON SIMILAR OBJECTS ETC., WHICH CAN ONLY BE VERIFIED AT THE END OF CIT(E)/DIT(E). THEREFORE, THE TRIBUNAL HAS RIGHTLY RESTORED THE MA TTER BACK TO THE FILE OF THE DIT(E) FOR DECIDING THE ISSUE AFRESH IN LIGHT OF VARIOUS DOCUM ENTS SUBMITTED BY THE ASSESSEE IN SUPPORT OF ITS CONTENTIONS AS WELL AS VARIOUS JUDIC IAL PRONOUNCEMENTS AS RELIED UPON BY MA NO.15/AHD/2014 (ARISING OUT OF ITA NO.815/AHD/2013) RAI UNIVERSITY - 3 - THE LD. COUNSEL FOR THE ASSESSEE. THEREFORE, WE DO NOT FIND ANY MERIT IN THIS MISCELLANEOUS APPLICATION OF THE ASSESSEE AND ACCOR DINGLY, THE SAME IS DISMISSED. 6. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS DISMISSED. ORDER PRONOUNCED IN THE COURT ON 11 TH JUNE, 2015 AT AHMEDABAD. SD/- SD/- ( N.S. SAINI) ACCOUNTANT MEMBER (KUL BHARAT) JUDICIAL MEMBER AHMEDABAD; DATED 11/06/2015 *BIJU T. 1 - *%2 320% 1 - *%2 320% 1 - *%2 320% 1 - *%2 320%/ COPY OF THE ORDER FORWARDED TO : 1. '( / THE APPELLANT 2. *+'( / THE RESPONDENT. 3. '' % #4 / CONCERNED CIT 4. #4 ( ) / THE CIT(A) 5. 2!$7 *% , , / DR, ITAT, AHMEDABAD 6. 78 9, / GUARD FILE. 1# 1# 1# 1# / BY ORDER, TRUE COPY : :: :/ // / '; '; '; '; ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD