Income Tax Appellate Tribunal - Ahmedabad
Shree Guru Govind Singhji Charitable ... vs The C.I.T. (Exemption),, Ahmedabad on 28 March, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD "C" BENCH AHMEDABAD
BEFORE, SHRI S. S. GODARA, JUDICIAL MEMBER
AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER
ITA Nos. 532 & 533/Ahd/2017
(Assessment Years : NA)
Shree Guru Govind Singhji
Charitable Trust, Gurudwara
Gobind Dham, Vastrapur Char
Rasta, Sarkhej-Gandhinagar
Highway Road, Ahmedabad Appellant
Vs.
Commissioner of Income-
Tax (Exemption),
1st Floor, Room No. 111-112,
Annexy, Aaykar Bhavan, Ashram
Road, Ahmedabad - 380009 Respondent
PAN: AACTS3589G
आवेदक क ओर से / By Assessee : Shri M. K. Patel, A.R.
राज
व क ओर से / By Revenue : Shri Surendra Kumar, CIT. D.R.
सन
ु वाई क तार ख/Date of Hearing : 15.03.2018
घोषणा क तार ख/Date of
Pronouncement : 28.03.2018
ORDER
PER S. S. GODARA, JUDICIAL MEMBER
These two assessee's appeals arise against CIT(Exemptions), Ahmedabad's separate ex parte orders; both dated 11.01.2017 & 19.01.2017, in case nos. CIT(E)/AHD/12AA/Withdrawal/GGSCT/2016-17 & ITA No. 532 & 533/Ahd/17 [Shree Guru Govind Singhji Charitable Trust vs. CIT(E)] -2- CIT(E)/AHD/12AA/Withdrawal/GGSCT/2016-17, cancelling Section 12AA registration as well as withdrawing approval u/s.80G; respectively, in proceedings u/s. 12AA & u/s. 80G of the Income Tax Act, 1961; in short "the Act"; respectively.
Heard both the parties vehemently reiterating their respective stands. Case files perused.
2. It emerges at the outset that the CIT(E)'s orders in both cases are passed ex parte while cancelling assessee's Section 12AA registration as well as Section 80G registration. Case files suggest that the CIT(E)'s identical worded paragraph no.2 observes that the assessee did not appear in the relevant proceedings despite issuing various notices of hearing. Learned counsel pleads in the course of hearing before us that the assessee has always been diligent to produce relevant details before the learned CIT(E). We sought to know about the exact reason of its non appearance. Mr. Patel informs us that the assessee is a trust carrying out various charitable activities. He then attributes the reason of its non appearance to lack of proper communication between trust in-charge person at various levels. Mr. Patel undertakes to now appear and furnish all the requisite details before the CIT(A); if given afresh chance. Learned Departmental Representative fails to dispute the fact that this assessee is a charitable trust carrying out all activities as per its stated objects and communication gap at such level cannot be completely ruled out. We observe in these peculiar facts that larger interest of justice would be met in case the assessee appears within eight weeks of getting a certified copy of the order before the learned CIT(E), falls necessary details and thereafter both the issues of cancellation of Section 12AA registration as well as Section 80G(supra) are taken up as per law to be ITA No. 532 & 533/Ahd/17 [Shree Guru Govind Singhji Charitable Trust vs. CIT(E)] -3- decided within three effective opportunities of hearing. We accept assessee's grievance in above terms.
3. These two assessee's appeals are allowed for statistical purposes.
[Pronounced in the open Court on this the 28th day of March, 2018.] Sd/- Sd/-
(AMARJIT SINGH) (S. S. GODARA)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Ahmedabad: Dated 28/03/2018
True Copy
S.K.SINHA
आदे श क त ल
प अ े
षत / Copy of Order Forwarded to:-
1. राज
व / Revenue
2. आवेदक / Assessee
3. संबं धत आयकर आय!
ु त / Concerned CIT
4. आयकर आयु!त- अपील / CIT (A)
5. )वभागीय ,-त-न ध, आयकर अपील य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad
6. गाड3 फाइल / Guard file.
By order/आदे श से, उप/सहायक पंजीकार आयकर अपील य अ धकरण, अहमदाबाद ।