Income Tax Appellate Tribunal - Mumbai
Pitre Foundation, Mumbai vs Assessee on 4 June, 2013
IN THE INCOME TAX APPELLATE TRIBUNAL,
MUMBAI BENCH "C", MUMBAI
BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER AND
DR. S.T.M. PAVALAN, JUDICIAL MEMBER
ITA No. 2833 /Mum/2012
Assessment Year: 2010-11
M/s. Pitre Foundation DIT (E)
5, Sumukh, Happy Home Piramal Chambers, Lalbaug
Vs.
Society, Nehru Road, Vile Parel Mumbai 400012
Parle (E), Mumbai 400 057
PAN: AAATP 3344 A
(Appellant) (Respondent)
Appellant by : Shri Keshav B. Bhujle
Respondent by : Shri A.C. Tejpal
Date of hearing : 04.06.2013
Date of Pronouncement : 26.06.2013
ORDER
PER DR. S.T.M. PAVALAN, JM:
This appeal filed by the assessee is directed against the ex-parte order dated 01.12.2011 passed by the Ld.DIT (exemption) u/s 80G (5) read with Rule 11AA (5) rejecting the application for grant of certificate u/s 80G.
2. Briefly stated that the assessee is a charitable Trust, having exemption u/s. 12AA of the Income Tax Act & enjoying exemption u/s. 80G of the Income Tax Act upto 31.03.2009. The Ld.DIT (E) Mumbai, vide order dated 01.12.2011 had passed an ex-parte order rejecting the assessee's claim for renewal of the exemption u/s.80G made by it in Form 10G for the period 01.04.2009 onwards. Aggrieved by the said ex- parte order of the Ld.DIT (E), the assessee is in appeal before us.
3. Before us, the Ld.AR has stated that the Trustees looking after the affairs of the Trust are Mr. V.M. Pitre & Mrs. V.V. Pitre, both of them are above 80 years old & both of them are ailing from various health problems. Mr. V.M. Pitre is diabetic & also has heart problem & is fitted with pace maker. Mrs. V.V. Pitre had six falls during last two 2 ITA No. 2833 /Mum/2012 M/s. Pitre Foundation Assessment Year: 2010-11 years and her physical activities are affected due to multiple injuries. She is also having onset of dementia. Another background to be considered is that more than 90% of the donations from these two individuals, who are not only toiling for the functioning of the Trust for last more than two decades but have also been contributing more that 80% of their earning to the Trust. The Trust is a brainchild of Mr. V.M. Pitre, who started the industry of orthopedic implants & equipments in backward area of Ratnagiri District, 30 years back and during the tenure of the growth of his companies, certain subsidies, as per government scheme were taken by their companies. His benevolence & philanthropic interest motivated him to return the subsidy back to the Society by forming the Trust for funding various rural development activities. The order under appeal is passed ex-parte mainly because during the illness of these Trustees, they were not staying at the address of the Trust. There are many projects, which are being funded by the Trust and non-availability of 80-G deduction has severely affected the financial resources of the Trust, causing undue pressure & tension on both these ailing Trustees.
4. Having heard both the sides and perused the material on record, we are of the considered opinion that the assessee has been prevented by sufficient cause for not complying the communications sent by the Ld.DIT(E) in respect of the application for approval u/s 80G for the reasons cited by the Ld.AR as aforementioned. In view of that matter, we are of the view that it would be just and proper to set aside this issue to the file of the Ld.DIT(E) for deciding the issue afresh after giving a reasonable opportunity of being heard to the assessee. We direct and order accordingly.
5. In the result, the appeal filed by the assessee is allowed for statistical purpose.
Order pronounced in the open court on this 26th day of June, 2013.
Sd/- Sd/-
(R.S. SYAL) (Dr. S.T.M. PAVALAN)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Mumbai, Dated: 26.06.2013.
*Srivastava
3 ITA No. 2833 /Mum/2012
M/s. Pitre Foundation
Assessment Year: 2010-11
Copy to: The Appellant
The Respondent
The CIT, Concerned, Mumbai
The CIT (A) Concerned, Mumbai
The DR "D" Bench
//True Copy//
By Order
Dy/Asstt. Registrar, ITAT, Mumbai.