Priya Padwal Foundation, Plot No.665, 19th Road, TPS-III, Dr.Ambedkar Road, Khar-West, Mumbai-400052. Vs. Director of Income Tax (Exemption n), Mumbai.
June, 26th 2015
IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH, MUMBAI
BEFORE S/SHRI B.R.BASKARAN (AM) AND AMIT SHUKLA, (JM)
.. , ,
( / Assessment Year : Not Applicable)
Priya Padwal Foundation, / Director of Income Tax
Plot No.665, 19th Road, TPS-III, Vs. (Exemption n),
Dr.Ambedkar Road, Mumbai.
( /Appellant) .. ( / Respondent)
. / . /PAN/GIR No. :AACTP1704A
/ Appellant by None
/Rspondent by Shri B Jaykumar
/ Date of Hearing : 24.6.2015
/Date of Pronouncement : 24.6.2015
/ O R D E R
PER B.R. BASKARAN (AM)
The assessee has filed this appeal challenging the order dated
26.4.2013 passed by Director of Income Tax (Exemption), Mumbai
rejecting the application filed by the assessee seeking Registration u/s 12A
of the Income Tax Act, 1961(the Act).
2. None appeared on behalf of the assessee though the notices were
sent by Registered Post on earlier occasion. Though the notice sent by
registered post sent on 27.10.2014 was returned back un-served, yet the
subsequent notice sent by the Registered post has not been returned
2 I T A N o . 4 7 0 1 / Mu m / 2 0 1 3
back. Hence, we proceed to dispose of the appeal ex-parte, without the
presence of assessee.
3. We heard the ld. DR and perused the record. We notice that the
Director of Income Tax (E) has vehemently rejected the application of the
assessee that the Trust Deed does not contain proper Dissolution Clause.
From the perusal of the order passed by the DIT(E), we notice that the ld.
DIT (E) has not offered adequate opportunity to the assessee to explain
the same and/or to amend the Trust Deed. Under these set of facts, we
are of the view that this issue needs to be examined afresh by providing
proper opportunity of being heard to the assessee. Accordingly, we set
aside the order of DIT(E) and restore the same to his file with a direction
to examine the application of the assessee afresh by affording necessary
opportunity of being heard to the assessee.
4. In the result, the appeal of the assessee is treated as allowed for
Pronounced in the open court on 24th June, 2015
24th June, 2015
( / AMIT SHUKLA) (.. / B.R. BASKARAN)
/ JUDICIAL MEMBER / ACCOUNTANT MEMBER
Mumbai: 24th June,2015.
. ../ SRL , Sr. PS
/Copy of the Order forwarded to :
1. / The Appellant
2. / The Respondent.
3. () / The CIT(A)- concerned
3 I T A N o . 4 7 0 1 / Mu m / 2 0 1 3
4. / CIT concerned
5. , , /
DR, ITAT, Mumbai concerned
6. / Guard file.
/ BY ORDER,
, /ITAT, Mumbai