Priya Padwal Foundation, Mumbai vs Assessee
- CitationI.T.A. No.4701/Mum/2013
Ratio decidendi
The rule this decision rests on
The Director of Income Tax (Exemption) may not reject an application for registration under section 12A on the ground of a defect in the trust deed, such as an absent or inadequate dissolution clause, without first affording the applicant adequate opportunity of being heard and to explain or amend the trust deed; where that opportunity has not been given, the order must be set aside and the application restored for fresh examination with such opportunity.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
BEFORE S/SHRI B.R.BASKARAN (AM) AND AMIT SHUKLA, (JM) सव ी बी.आर.बा करन, लेखा सद य एवं अ मत शु ला, या यक सद य के सम
आयकर अपील सं./I.T.A. No.4701/Mum/2013 ( नधारण वष / Assessment Year : Not Applicable)
Priya Padwal Foundation, बनाम/ Director of Income Tax Plot No.665, 19th Road, TPS-III, Vs. (Exemption n), Dr.Ambedkar Road, Mumbai.
Khar-West, Mumbai-400052.
(अपीलाथ /Appellant) .. ( यथ / Respondent)
थायी ले ख ा सं . /जीआइआर सं . /PAN/GIR No. :AACTP1704A
अपीलाथ ओर से / Appellant by None यथ क ओर से/Rspondent by Shri B Jaykumar
सुनवाई क तार ख / Date of Hearing : 24.6.2015 घोषणा क तार ख /Date of Pronouncement : 24.6.2015
आदे श / O R D E R
PER B.R. BASKARAN (AM)
The assessee has filed this appeal challenging the order dated 26.4.2013 passed by Director of Income Tax (Exemption), Mumbai rejecting the application filed by the assessee seeking Registration u/s 12A of the Income Tax Act, 1961(the Act).
2. None appeared on behalf of the assessee though the notices were sent by Registered Post on earlier occasion. Though the notice sent by registered post sent on 27.10.2014 was returned back un-served, yet the subsequent notice sent by the Registered post has not been returned 2 I T A N o . 4 7 0 1 / Mu m / 2 0 1 3
back. Hence, we proceed to dispose of the appeal ex-parte, without the presence of assessee.
3. We heard the ld. DR and perused the record. We notice that the Director of Income Tax (E) has vehemently rejected the application of the assessee that the Trust Deed does not contain proper Dissolution Clause. From the perusal of the order passed by the DIT(E), we notice that the ld. DIT (E) has not offered adequate opportunity to the assessee to explain the same and/or to amend the Trust Deed. Under these set of facts, we are of the view that this issue needs to be examined afresh by providing proper opportunity of being heard to the assessee. Accordingly, we set aside the order of DIT(E) and restore the same to his file with a direction to examine the application of the assessee afresh by affording necessary opportunity of being heard to the assessee.
4. In the result, the appeal of the assessee is treated as allowed for statistical purposes.
Pronounced in the open court on 24th June, 2015 घोषणा खल ु े यायालय म दनांकः24th June, 2015 को क गई ।
Sd sd (अ मत शु ला / AMIT SHUKLA) (बी.आर.बा करन / B.R. BASKARAN) या यक सद य / JUDICIAL MEMBER लेखा सद य / ACCOUNTANT MEMBER
मुंबई Mumbai: 24th June,2015.
व. न.स./ SRL , Sr. PS
आदे श क त ल प अ े षत/Copy of the Order forwarded to :
1. अपीलाथ / The Appellant
2. यथ / The Respondent.
3. आयकर आयु त(अपील) / The CIT(A)- concerned 3 I T A N o . 4 7 0 1 / Mu m / 2 0 1 3
4. आयकर आयु त / CIT concerned
5. वभागीय त न ध, आयकर अपील य अ धकरण, मुंबई / DR, ITAT, Mumbai concerned
6. गाड फाईल / Guard file.
आदे शानुसार/ BY ORDER, True copy सहायक पंजीकार (Asstt. Registrar) आयकर अपील य अ धकरण, मंब ु ई /ITAT, Mumbai
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