SETH CHUNILAL MEMORIAL TRUST, V. DIT (E),

MA 637/MUM/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6702 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-07-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2010-2011
• Appeal Filed On: 28-10-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P C MAURYA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH E : MUMBAI BEFORE SHRI D. MANMOHAN, HON'BLE VICE PRESIDENT AND SHRI T. R. SOOD, A.M. MA NO.637/MUM/2010 ARISING OUT OF ITA NO.4151/MUM/2010 M/S. SETH CHUNILAL MEMORIAL TRUST 31, VIJAY DEEP, 31, B. G. KHER MARG, MUMBAI-400 006 VS THE D IT (EXEMPTION) ROOM NO.616, 6 TH FLOOR, PIRAMAL CHAMBERS, PAREL, MUMBAI (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SATISH MODY RESPONDENT BY : SHRI P. C. MAURYA ORDER PER T.R. SOOD (AM) : THIS MISCELLANEOUS APPLICATION FILED BY THE ASSES SEE IS DIRECTED AGAINST THE ORDER DATED 28.10.2010 PASSED BY THE TR IBUNAL IN ITA NO.4151/MUM/2010. 2. THROUGH THIS MISCELLANEOUS APPLICATION THE ASSES SEE HAS SOUGHT RECTIFICATION OF AN ERROR WHICH HAS CREPT INTO THE ORDER PASSED BY THE TRIBUNAL IN ITA NO. 4151/MUM/2010. THE LEARNED COUN SEL FOR THE ASSESSEE SUBMITTED THAT DURING THE COURSE OF HEARING IT WAS ARGUED THAT THE ASSESSEE HAD CONSTRUCTED A SCHOOL WHICH WAS GIVEN TO THE GOV ERNMENT AND HAD ALSO CONSTRUCTED A HOSPITAL WHICH WAS GIVEN TO ANOTHER T RUST FOR RUNNING. M.A. NO: 637/M/2010 M/S. SETH CHUNILAL MEMORIAL TRUST 2 HOWEVER WHILE REMITTING THE MATTER BACK TO THE FILE OF DIRECTOR OF INCOME (EXEMPTION) I.E. DIT(E), IT HAS BEEN OBSERVED THAT DIT(E) SHOULD VERIFY WHETHER SCHOOL AND HOSPITAL WERE GIVEN TO THE GOVER NMENT. THEREFORE, THIS ERROR SHOULD BE RECTIFIED. IN THIS REGARD, THE LD. COUNSEL FOR THE ASSESSEE HAS FILED HIS AFFIDAVIT AS WELL AS AFFIDAVIT OF SHRI PU KHRAJ C. BAFNA, TRUSTEE. 3. ON THE OTHER HAND, THE LD. DR SUBMITTED THAT THE MATTER HAS BEEN REMITTED BACK TO THE FILE OF DIT(E), THEREFORE, ASS ESSEE SHOULD NOT BE FEEL AGREED. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND FIN D THAT THROUGH PARA 6 OF THE ORDER OF THE TRIBUNAL THE MATTER HAS BEEN REMITTED TO THE FILE OF DIT(E) AND IT HAS BEEN OBSERVED THAT DIT(E) SHOULD VERIFY, IF, THE ASSESSEE HAS REALLY CONSTRUCTED A SCHOOL AND HOSPITAL WHICH WERE ULTIMATELY HANDED TO THE GOVERNMENT. THE ONLY ERROR POINTED OUT THAT HOSPITAL WAS THOUGH CONSTRUCTED BUT WAS NOT HANDED OVER TO THE GOVERNME NT BUT TO ANOTHER TRUST. WE FEEL SMALL ERROR HAS CREPT INTO THE ORDER OF THE TRIBUNAL BECAUSE THE FACT THAT HOSPITAL WAS HANDED OVER TO A TRUST AND T HE FACT HAS BEEN AGAIN BROUGHT ON RECORD BY WAY OF AFFIDAVIT OF THE TRUSTE E OF SHRI PUKHRAJ C. BAFNA. THEREFORE, WE SUBSTITUTE THE EARLIER PARA 6 OF THE ORDER OF THE TRIBUNAL BY THE FOLLOWING PARA : 6. THEREFORE, WE SET ASIDE THE ORDER OF THE LEARNE D DIT(E) AND REMIT THE MATTER BACK TO HIS FILE FOR CONSIDERATION OF TH IS ISSUE PARTICULARLY AFTER VERIFYING THE FACT THAT ASSESSEE HAS REALLY C ONSTRUCTED THE SCHOOL WHICH WAS GIVEN TO THE GOVERNMENT FOR RUNNING AND A LSO THE HOSPITAL WHICH IS CLAIMED TO HAVE BEEN GIVEN TO A TRUST FOR RUNNING. AFTER VERIFICATION OF THIS FACTS, CERTIFICATE U/S.80 G SH OULD BE GRANTED. M.A. NO: 637/M/2010 M/S. SETH CHUNILAL MEMORIAL TRUST 3 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 1 ST JULY, 2011 SD/- SD/- (D. MANMOHAN) (T. R. SOOD) VICE PRESIDENT ACCOUNTANT MEMBER MUMBAI, DT: 01/07/2011 COPY FORWARDED TO : 1. THE APPELLANT, 2. THE RESPONDENT, 3. THE C.I.T. 4. CIT (A) 5. THE DR, E - BENCH, ITAT, MUMBAI //TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI ROSHANI