IN THE INCOME TAX APPELLATE TRIBUNAL,
MUMBAI BENCH "J", MUMBAI
BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER AND
SHRI SANJAY GARG, JUDICIAL MEMBER
Assessment Year: 2013-14
M/s. JITO Mumbai DIT(E),
Walkeshwar Chapter, 6th Floor, Piramal Chambers,
263/C, Goregaonkar Lane, Vs. Mumbai 400 012.
Charni Road (E),
Mumbai 400 004
Assessee by : Shri S. Raghunath, A.R.
Revenue by : Shri S.D. Srivastava,
Date of Hearing : 17.11.2014
Date of Pronouncement : 17.11.2014
Per Sanjay Garg, Judicial Member:
The present appeal has been filed by the assessee against the order dated
07.01.13 of the Director of Income Tax (Exemptions) [(hereinafter referred to
as DIT(E)] relevant to assessment year 2013-14 agitating the rejection of its
application for grant of registration under section 12AA.
2. At the outset, the Ld. A.R. of the assessee has submitted that the order of
the Ld. DIT(E) is an ex-parte order. He has further submitted that due to
unavoidable circumstances, the assessee could not present itself and submit the
necessary details and submissions before the Ld. DIT(E). The Ld. DIT(E)
therefore held that the assessee had failed to satisfy him about the objects of
the institution and the genuineness of its activities. The Ld. A.R. has therefore
2 M/s. JITO Mumbai Walkeshwar Chapter
prayed that one more opportunity be granted to the assessee to present its case
before the Ld. DIT(E).
3. The Ld. D.R., though, has contended that the assessee had failed to
present its case before the DIT(E) when it was called upon to do so, however,
fairly agreed that the interest of justice will be well served if the assessee is
given a further opportunity to present its case before the Ld. DIT(E).
4. In view of the above, the order of the Ld. DIT(E) is set aside and the
matter is restored to the file of the Ld. DIT(E) for decision afresh. The
assessee is directed to appear before the Ld. DIT(E) on 2nd February, 2015 and
thereafter as and when directed by the Ld. DIT(E). No separate notice is
required to be given to the assessee for the above said date. Orders
5. In the result, the appeal of the assessee is allowed for statistical
Order pronounced in the open court on 17.11.2014.
(R.C. Sharma) (Sanjay Garg)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Mumbai, Dated: 17.11.2014.
* Kishore, Sr. P.S.
Copy to: The Appellant
The CIT, Concerned, Mumbai
The CIT (A) Concerned, Mumbai
3 M/s. JITO Mumbai Walkeshwar Chapter
The DR Concerned Bench
//True Copy// [
Dy/Asstt. Registrar, ITAT, Mumbai.