All India Footwear Manufactures And ... vs Assessee

M/s. All India Footwear Director of Income Tax Manufacturers and Retailers (Exemptions), Association, Mumbai A/63, 2nd Floor, Prem Estate, Vs. SantSavta Cross Road, Mustafa Bazar, Mazgaon, Mumbai - 400 010 PAN: AAJCA 3326P (Appellant) (Respondent)

Present for: Assessee by : Shri Anil Sathe, A.R. Revenue by : Shri Asghar Zain V.P., D.R.

Date of Hearing : 16.04.2015 Date of Pronouncement : 05.06.2015

ORDER

Per Sanjay Garg, Judicial Member:

The present appeal has been preferred by the assessee against the order dated 24.09.2013 of the Director of Income Tax (Exemptions) [(hereinafter referred to as DIT(E)], Mumbai relevant to assessment year 2013-14. The assessee, through its grounds of appeal, has agitated the action of the Ld. DIT(E) in refusing the registration to the assessee trust as charitable institution under section 12AA of the Income Tax Act.

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. It has been further submitted that on the relevant date of hearing, the assessee was called upon to furnish the relevant 2 ITA No.6743/M/2013 M/s. All India Footwear Manufacturers and Retailers Association

evidences regarding the activities of the assessee trust and also to explain that how the objects of the assessee were charitable within the meaning of section 2(15) of the Income Tax Act. However, the representative of the assessee could not attend the proceedings on the stipulated date, therefore the Ld. DIT(E) rejected the application of the assessee for want of details and evidences as were called for. The Ld. A.R. has further submitted that the absence of the representative of the assessee on the fixed date before the Ld. DIT(E) was not intentional, rather the representative of the assessee Mr. Rajiv B. Bengali of the M/s. Subramaniam Bengali & Associates, Chartered Accounts, had met with an accident on 10.09.13. Having severe bone injuries he was got admitted in the hospital of Orthopedic Surgeon namely Dr. Vinod Agarwal and he was also operated upon for fixation of the fracture. Because of the above circumstances, the Ld. A.R. of the assessee could not attend the proceedings before the Ld. DIT(E) on 18.09.13 and also could not furnish the required details. It has, therefore, been submitted that the assessee may be given opportunity to present its case and furnish the required details and evidences before the Ld. DIT(E).

The Ld. D.R. has also not objected to for restoration of the matter to the Ld. DIT(E) so that the same may be decided on merits.

3. In view of the submissions of the assessee which have been supported with the medical record and letter of the concerned representative of the assessee, Mr. Rajiv B. Bengali, in our view, interest of justice will be well served, if, the assessee is given the opportunity to present its case and the matter be decided on merits. We therefore set aside the impugned order and restore the matter to the file of the Ld. DIT(E) with a direction to give a fresh opportunity to the assessee to present its case and furnish the necessary details and thereafter to decide the application of the assessee on merits.

3 ITA No.6743/M/2013 M/s. All India Footwear Manufacturers and Retailers Association

4. In the result, the appeal of the assessee is therefore allowed for statistical purposes.

Order pronounced in the open court on 05.06.2015.

Sd/- Sd/- (R.C. Sharma) (Sanjay Garg) ACCOUNTANT MEMBER JUDICIAL MEMBER

Mumbai, Dated: 05.06.2015. * Kishore, Sr. P.S.

Copy to: The Appellant The Respondent The CIT, Concerned, Mumbai The CIT (A) Concerned, Mumbai The DR Concerned Bench //True Copy// [

By Order

Dy/Asstt. Registrar, ITAT, Mumbai.