Income Tax Appellate Tribunal - Mumbai
Bombay Surti Kansara Panch Wadi Trust, ... vs Commissioner Of Income Tax ... on 14 January, 2020
आयकर अपीलीय अधिकरण "B" न्यायपीठ मब
ुं ई में ।
IN THE INCOME TAX APPELLATE TRIBUNAL " B" BENCH, MUMBAI
श्री महावीर ससिंह, न्याययक सदस्य एविं श्री मनोज कुमार अग्रवाल, लेखा सदस्य के समक्ष ।
BEFORE SRI MAHAVIR SINGH, JM AND SRI MANOJ KUMAR AGGARWAL, AM
आयकर अपील सुं . / ITA No. 589/Mum/2019
( यनर्ाा र ण वर्ा / Assessment Year 2018-19)
Bombay Surti Kansara Panch The Commissioner of Income
Wadi Trust Tax (Exemptions)
C/o Bhupendra A. Kansara 6 t h Floor, Piramal Chambers,
Supreme Industrial Works, A बनाम / Lalbaug, Parel
6&7, Laghu Udyog, IB Patel Vs.
road, Goregaon-East,
Mumbai-400 063
(अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent)
स्र्थायी ले खा सुं . / PAN No. AABTB9843P
अपीलार्थी की ओर से / Appellant by : None
प्रत्यर्थी की ओर से / Respondent by : Shri Rahul R aman, CIT DR
सन
ु वाई की तारीख / Date of hearing: 14.01.2020
घोर्णा की तारीख / Date of pronouncement: 14.01.2020
आदे श / O R D E R
महावीर ससुंह, न्याययक सदस्य/
PER MAHAVIR SINGH, JM:
This appeal by the assessee is arising out of the order of Commissioner of Income Tax (Exemptions), Mumbai in Appeal No. CIT(E)/U/s.12A/50363-A/2018-19 dated 24.10.2018.
2|Page I T A N o s . 5 8 9 / Mu m / 2 0 1 9 Bombay Surti Kansara Panch Wadi Trust
2. We have noticed from the grounds of appeal raised before us that the CIT(A) decided the issue ex-parte without providing the opportunity of being heard to the assessee and ignoring the material placed before him. For this, assessee has raised the following ground: -
"1. In the circumstances and facts of the case, the commissioner of Income Tax (Exemptions) has erred in:
a. rejecting 12a application on
conjectures and surmises.
b. Not considering letter dated
29.05.2018 filed on 08.06.2018 alongwith From No. 10A in duplicate and required documents before the issue of letter dated 11/06/2018 fixing the appointment on 25.06.2018 calling for various details by the Income Tax Officer (Exemptions) (HQ) (Tech).
c. not considering the attendance of our authorized representative and letters and details submitted vide our letter dated 03.10.2018 and 06.10.2018 handed over on 08.10.2018.
3|Page I T A N o s . 5 8 9 / Mu m / 2 0 1 9 Bombay Surti Kansara Panch Wadi Trust d. not accepting our letter dated 09.10.2018 alongwith the required details and the same was sent through registered post on 27.10.2016."
3. At the outset, it is noticed that none was present from assessee's side and this appeal is decided ex-parte qua the assessee
4. We noted that the assessee filed online application dated 12.04.2018 for registration under section 12A of the Act. But, CIT(Exemptions), Mumbai, denying to grant registration u/s.12A of the Act by rejecting the online application for the reason that it is not ascertained whether the activities of the assessee-Trust are genuine and in accordance with the objects or not. We also noticed that the order of CIT(E) is an ex-parte order.
5. On query from the Bench, the learned Sr. Departmental Representative agreed that the matter can be remanded back to the file of the AO for fresh adjudication on merits after allowing reasonable opportunity of being hearing to the assessee. Hence, we are of the view that this matter be restored back to the file of the CIT(E), who will allow reasonable opportunity of being heard to the assessee and also go into the materials placed by the assessee to prove the genuineness of the activities of the trust to be genuine trust so as to eligible for registration under
4|Page I T A N o s . 5 8 9 / Mu m / 2 0 1 9 Bombay Surti Kansara Panch Wadi Trust section 12A of the Act. Hence, the order of CIT(E) is set aside and matter remanded back to his file.
6. In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 14.01.2020.
Sd/- Sd/-
(मनोज कुमार अग्रवाल / MANOJ KUMAR AGGARWAL) (महावीर ससिंह /MAHAVIR SINGH)
(लेखा सदस्य / ACCOUNTANT MEMBER) (न्याययक सदस्य/ JUDICIAL MEMBER)
मुिंबई, ददनािंक/ Mumbai, Dated: 14.01.2020 सदीप सरकार, व.यनजी सधिव / Sudip Sarkar, Sr.PS आदे श की प्रयिसलपप अग्रेपिि/Copy of the Order forwarded to :
1. अपीलार्थी / The Appellant
2. प्रत्यर्थी / The Respondent.
3. आयकर आयुक्त(अपील) / The CIT(A)
4. आयकर आयुक्त / CIT
5. ववभागीय प्रयतयनधर्, आयकर अपीलीय अधर्करण, मिंब ु ई / DR, ITAT, Mumbai
6. गार्ा फाईल / Guard file आदे शानसार/ BY ORDER, सत्यावपत प्रयत //True Copy// उप/सहायक पुंजीकार (Asstt. Registrar) आयकर अपीलीय अधिकरण, मुिंबई / ITAT, Mumbai