Gujarat High Court
Director Of Income Tax (Exemption) vs Chargam Dasha Poward ... on 27 December, 2013
Author: M.R. Shah
Bench: M.R. Shah, R.P.Dholaria
O/TAXAP/1147/2013 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 1147 of 2013
With
TAX APPEAL NO. 1148 of 2013
=============================================
DIRECTOR OF INCOME TAX (EXEMPTION)....Appellant(s)
Versus
CHARGAM DASHA POWARD MAHAMANDAL....Opponent(s)
=============================================
Appearance:
MRS MAUNA M BHATT, ADVOCATE for the Appellant(s) No. 1
NOTICE SERVED BY DS for the Opponent(s) No. 1
=============================================
CORAM: HONOURABLE MR.JUSTICE M.R. SHAH
and
HONOURABLE MR.JUSTICE R.P.DHOLARIA
Date : 27/12/2013
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE M.R. SHAH) Though served, nobody appears on behalf of the respondent.
At the outset, it is required to be noted that initially the Court issued the Notice upon the respondent for clarification as mentioned in the order dated 20.12.2013, which reads as under:
"Shri Manish Bhatt, learned Counsel appearing on behalf of the appellant has submitted that despite the fact that the amendment of the trust deed submitted by the assessee before the Charity Commissioner is still pending and as on today as such there is no dissolution clause inserted in the trust deed, the tribunal has passed the impugned judgment and order and has directed the Director of Income Tax (Exemptions), Ahmedabad to grant the registration under Section 12AA and 80G(5) of the Act as if the application for amendment of the trust deed inserting the dissolution clause has been granted. Hence, for further clarification that on allowing the application by the Charity Commissioner for amendment of the Page 1 of 2 O/TAXAP/1147/2013 ORDER trust deed inserting the dissolution clause to grant the registration under Section 12AA and 80G(5) of the Act, NOTICE returnable on 26/12/2013.
Direct service is permitted today."
As stated above, though served, nobody appears on behalf of the respondent. Hence, both these appeals are admitted to consider the following substantial questions of law:
"(A) Whether the Appellate Tribunal has substantially erred in setting aside the order of DIT(E) holding that dissolution clause is not necessary in the deed of charitable trust?
(B) Whether in view of the fact that the assessee is a public charitable trust, should the deed not have a clause that upon dissolution no asset will go to any trustee, donor settler etc.?"
In the facts and circumstances of present appeals, Registry is directed to notify the main Tax Appeals for final hearing on 20th January, 2014. In the meantime, paper-book be supplied. Direct service is permitted.
(M.R.SHAH, J.) (R.P.DHOLARIA,J.) Jani Page 2 of 2