Development Services Intl. Trust, ... vs Assessee

M/s Development Services Vs. Commissioner of Income Tax, International Trust, Ghaziabad. B-152, 2nd Floor, Floor, Ramprastha, Chander Nagar, Ghaziabad - 201 011. PAN : AAATD6037A. (Appellant) (Respondent)

Appellant by : Shri Gagan Kumar, Advocate. Respondent by : Smt. Poonam Khaira Sidhu, CIT-DR.

Date of hearing : 19.02.2015 Date of pronouncement : 04.03.2015

ORDER

PER G.C. GUPTA, GUPTA, VP :

This appeal by the assessee is directed against the order of learned CIT, Ghaziabad dated 28th June, 2013 refusing registration of the assessee trust under Section 80G of the Income-tax Act, 1961.

2. Learned counsel for the assessee submitted that the CIT has not given sufficient opportunity to produce the relevant evidence before him and the order rejecting application under Section 80G was passed in haste. He submitted that some details were filed before the CIT but the CIT has wrongly observed that no details were filed by the assessee. He submitted that the assessee is in a position to show that it has undertaken charitable activities in accordance with the aims and objects of the society.

2 ITA-5008/Del/2013

3. Learned DR has opposed the submissions of the learned counsel of the assessee. She submitted that no documentary evidence showing charitable activities in furtherance of the aims and objects of the society were filed by the assessee before the CIT. She submitted that the provision of Rule 11AA(3) of the Income-tax Rules, 1962 clearly states that the Commissioner may call for further documents or information or cause such inquiries to be made as he may deem necessary in order to satisfy himself about the genuineness of the activities of such institution or fund. She relied on the order of the learned CIT.

4. We have considered the rival submissions and perused the order of the learned CIT rejecting the application of the assessee under Section 80G of the Act. In the facts of the case, we are of the considered view that it shall be in the interest of justice to provide one more opportunity to the assessee to prove its case and file evidence with regard to its claim of having undertaken charitable activities in fulfillment of the aims and objects of the society. Accordingly, the impugned order of learned CIT is set aside and restored to his file with the direction to pass a de-novo order in accordance with law after providing reasonable opportunity of hearing to the assessee. The assessee shall be at liberty to file evidence to establish that it has in fact undertaken charitable activities in fulfillment of the aims and objects of the society. We direct accordingly.

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

Decision pronounced in the open Court on 4th March, 2015.

Sd/- Sd/- (T.S. KAPOOR) KAPOOR) (G.C. (G.C. GUPTA) GUPTA) ACCOUNTANT MEMBER VICE PRESIDENT

VK. 3 ITA-5008/Del/2013

Copy forwarded to: -

1. Appellant : M/s Development Services International Trust, B-152, 2nd Floor, Ramprastha, Chander Nagar, Ghaziabad - 201 011.

2. Respondent : Commissioner of Income Tax, Ghaziabad.

3. CIT

4. CIT(A)

5. DR, ITAT

Assistant Registrar