sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
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
Latest Expert Exchange
From the Courts »
 Principal Commissioner Of Income Tax, Delhi-17, Vs. M/s Wadhawan Designs
 ITO vs. Yadu Steels & Power Pvt. Ltd (ITAT Delhi)
 Mahavir Jhanwar vs. ITO (ITAT Kolkata)
 Cenveo Publisher Services India Ltd vs. UOI (Bombay High Court)
 PCIT vs. Hardik Bharat Patel (Bombay High Court)
 PCIT vs. NDR Promoters Pvt. Ltd (Delhi High Court)
 Utech Developers Ltd. 305, 3rd Floor Bhanot Corner Pamposh Enclave, G.K.-I New Delhi 110 048 vs. ITO, Ward 18(1) New Delhi
 DCIT, Circle 5(1) Room No.390 C.R.building I.P.Estate New Delhi vs. BSES Yamuna Power Ltd. Shakti Kiran building Karkardoma Delhi 110 092
 DCIT, Circle 8(1) Room No.415 4th floor C.R.building I.P.Estate New Delhi 110 002 vs. Engineers India Ltd. Engineers India Bhawan 1, Bhikaji Cama Place R.K.Puram
 Sh. Gulashanobar, Sanjay Parashar, Adv., 47-A, Devika Chamber, Raj Nagar, District Centre, Ghaziabad vs. Income Tax Officer, Ward-1(2), Ghaziabad
 The DCIT, Central Circle-31, Room No.319, E-2, ARA Centre, Jhandewalan Extn. New Delhi. vs. M/s. Sutlej Agro Products Ltd., 30, Community Centre, Saket, New Delhi.

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
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