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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
                   ,   `' 

                               "E" BENCH, MUMBAI

       ,      ,    


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

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


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

 ,     /

      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.   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

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


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
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