Latest Expert Exchange Queries
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) | Service Tax | Sales Tax | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Indirect Tax | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing
 
 
 
 
Popular Search: cpt :: empanelment :: list of goods taxed at 4% :: ACCOUNTING STANDARDS :: form 3cd :: TDS :: ARTICLES ON INPUT TAX CREDIT IN VAT :: articles on VAT and GST in India :: due date for vat payment :: Central Excise rule to resale the machines to a new company :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: ACCOUNTING STANDARD :: VAT Audit :: TAX RATES - GOODS TAXABLE @ 4% :: VAT RATES
 
 
From the Courts »
 M/S TEJ QUEBCOR PRINTING LTD. Vs. JOINT COMMISSIONER OF INCOME TAX
 Principal Commissioner Of Income Tax (Central) Vs. M/s A2z Maintenance & Engineering Services Ltd.
 Pr. Commissioner Of Income Tax-19 Vs. Shri Neeraj Jindal
 Rollatainers Ltd. Vs. Commissioner Of Income Tax
 CIT vs. G K K Capital Markets (P) Limited (Calcutta High Court)
 CIT vs. Arpit Land Pvt. Ltd (Bombay High Court)
 CIT vs. Abacus Distribution Systems (India) Pvt. Ltd (Bombay High Court)
  ACIT vs. Mahesh K. Shah (ITAT Mumbai)
  Malay N. Sanghvi vs. ITO (Bombay High Court)
 Pr. Commissioner Of Income Tax-Xviii Vs. Praveen Saxena
 Unitech Hospitality Services Limited Vs. Assistant Commissioner Of Income Tax

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)
       .. ,        ,                                  

                   ./I.T.A. No.4701/Mum/2013
             (   / 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.
 Khar-West,
 Mumbai-400052.
        ( /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
statistical purposes.


            Pronounced in the open court on 24th June, 2015
                  24th June, 2015    

  Sd                                      sd
(    / 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,
True copy
                                     (Asstt. Registrar)
                                  ,   /ITAT, Mumbai

 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2017 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Software Work Flow Workflow Software Software Automation Workflow automation Software Design Workflow Design Business Work Flow Workflow automation tools

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