News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing | GST - Goods and Services Tax
From the Courts »
 Satish Kumar Gautam 302, Triveni Complex, E-10/12, Jawahar Park, Luxmi Nagar, Delhi. Vs. Income Tax Officer, Ward 3(3), Noida.
 The Income Tax Officer Ward 1 (1) New Delhi Vs. AASl (India) Properties In Infrastructure Private Limited 4 A/10, Old Rajinder Nagar New Delhi
 M/s Rita Plastics Pvt. Ltd., A-53, Vishal Enclave, New Delhi-110027 Vs. Income Tax officer, Ward 15(4), New Delhi.
 When is the last day to file income tax returns?
 Asstt. Commissioner of Income Tax, Central Circle -28, New Delhi. Vs. M/s Triveni Motors, C-691, New Friends Colony, New Dlhi.a
 Alfa Bhoj Limited, 4A, Pusa Road, New Delhi Vs. ACIT, Central Circle-3, New Delhia
 Pawan Kumar Singhal, 157, Chanderpuri, Ghaziabad- 201001, Vs. ACIT, Circle -2, Ghaziabad.
 Madhu Gangwani, B-15, Greater Kailash-II, New Delhi. Vs. ACIT Circle 30(1) New Delhi.
 Vodafone Idea Limited (Formerly known as Idea Cellular Limited) Vs. ACIT TDS Range-50, New Delhi 4th Floor, Laxmi Nagar Distt. Centre, New Delhi-110092
 Rajasthan Prime Distributor C/o Saurabh Goyal & Associates, 2nd Floor, House No. 171, Sector-21A, Faridabad, Haryana. Vs. ITO Ward 39(5) New Delhi.
 Urmila Devi Charitable Trust, R-9/242, Raj Nagar, Ghaziabad, Uttar Pradesh. Vs. ITO Exemption Ward, Ghaziabad.

Mrs. Sita Devi Berlia Charitable Samuel Street, Wadgadi Mumbai 400 003 Vs. Director of Income Tax (Exemp.) Piramal Chambers, Parel Mumbai 400 012
May, 15th 2014
                   ,   `' 

                  IN THE INCOME TAX APPELLATE TRIBUNAL
                               "E" BENCH, MUMBAI

       ,      ,    

          BEFORE SHRI SANJAY ARORA, ACCOUNTANT MEMBER AND
                    SHRI AMIT SHUKLA, JUDICIAL MEMBER



                        . / ITA no. 2776/Mum./2012
                        (  / Assessment Year : N.A.)

Mrs. Sita Devi Berlia Charitable Trust
                                                                     .................  /
212/216, Samuel Street, Wadgadi
Mumbai 400 003                                                                       Appellant


                                          v/s

Director of Income Tax (Exemp.)
                                                                     ...................  /
Piramal Chambers, Parel
Mumbai 400 012                                                                   Respondent
  ./ Permanent Account Number ­ AAETS6919E


                   / Assessee by : Mr. Sanjeev M. Shah
                   / Revenue by                 : Mr. Girija Dayal



     /                                                     /
Date of Hearing ­ 12.03.2014                          Date of Order ­ 12.03.2014


                                          / ORDER

 ,     /
PER AMIT SHUKLA, J.M.


      The aforesaid appeal has been preferred by the assessee
challenging the impugned order dated 2nd March 2012, passed under
section 12AA(1)(b)(ii) of the Income Tax Act, 1961 (for short "the Act")
by the learned Director of Income Tax (Exemption) [DIT(E)], Mumbai.
                                              Mrs. Sita Devi Berlia Charitable Trust

                                                                                 2







2.   Before us, the learned Counsel for the assessee, at the outset,
submitted that the impugned order, rejecting the assessee's application
for registration under section 12AA r/w section 12A has been passed
ex­parte without giving the assessee due and effective opportunity of
hearing to present its case. It has been submitted that the assessee
has filed its application for registration in Form 10A along with relevant
details and Annexures on 26th September 2011, before the learned
DIT(E). On receipt of the notice of hearing issued by the office of the
learned DIT(E), the authorized representative of the assessee attended
the office of the learned DIT(E) and he was given to understand that
the learned DIT(E) was busy and some other date for compliance would
be intimated. However, no such notice for fresh intimation of the dates
was given and ex­parte order was passed rejecting the assessee's
application. In support of this contention, a sworn affidavit of Mr.
Rajesh Sharma, Authorized Representative of the assessee Trust has
been filed.


3.   The learned Departmental Representative, on the other hand,
relied upon the order passed by the learned DIT(E).


4.   After hearing both the parties, we find that there is no evidence
on record that after 3rd January 2012, any notice has been served upon
the assessee for further compliance. The averments made in the
affidavit has not been rebutted before us that any letter or further
notice dated 21st February 2012, has been served upon the assessee as
mentioned in Para­2 of the impugned order. The learned Counsel had
also brought to our notice that in a similar order passed by the Tribunal
in   Pokarmal    Berlia   Memorial    Trust     v/s      DDIT(E),       in     ITA
no.2775/Mum./2012, vide order dated 12th October 2013, on identical
facts and on similar order passed by the learned DIT(E), the matter has
been restored back to the file of the learned DIT(E), Mumbai, for
                                              Mrs. Sita Devi Berlia Charitable Trust

                                                                                 3
passing of order fresh order after providing due and effective
opportunity of hearing to the assessee. In the present case also, in the
interest of justice, we set aside the impugned order passed by the
learned DIT(E) and restore the matter back to his file with a direction
to provide due and effective opportunity of hearing to the assessee to
present its case and then decide the issue of registration under section
12AA r/w section 12A on merits and in accordance with the provisions
of law. Thus, the ground raised by the assessee is allowed for statistical
purposes.







5.                 

5.     In the result, assessee's appeal is allowed for statistical purposes.

             12th May 2014   
Order pronounced in the open Court on 12th May 201

             Sd/-                                                  Sd/-
                                                               
                                                              
        SANJAY ARORA                                       AMIT SHUKLA
     ACCOUNTANT MEMBER                                   JUDICIAL MEMBER


 MUMBAI,  DATED: 23rd April 2014

     / Copy of the order forwarded to:
(1)     / The Assessee;
(2)     / The Revenue;
(3)     () / The CIT(A);
(4)      / The CIT, Mumbai City concerned;
(5)     ,   ,  / The DR, ITAT, Mumbai;
(6)      / Guard file.
                                           / True Copy
                                             / By Order
 .  / Pradeep J. Chowdhury
   / Sr. Private Secretary
                                  /   / (Dy./Asstt. Registrar)
                                 ,  / ITAT, Mumbai

Home | About Us | Terms and Conditions | Contact Us
Copyright 2019 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Software Reengineering Software Re-engineering Software Reverse Engineering Software Reverse Development Software Change Modulation Software Conversion Software Re-creation Software Re-development

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions