Raginiben Bipinchandra Seva Karya ... vs Assessee

ु द , लेखा सद#य एवं कुल भारत, नया यक सव ी ी अ नल चतव ् सदसय ् के सम( । BEFORE S/SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND KUL BHARAT, JUDICIAL MEMBER)

ITA No.3054/Ahd/2014 [Asstt.Year : - ]

Raginiben Bipinchandra Seva Karya Trust बनाम/Vs. DDIT (Exemption) C/o. Manishkumar Bipinchand Gor Ahmedabad. Shivdhara Society, Nr. Nirmala Park Odhav, Ahmedabad 380 021.

(अपीलाथ+ / Appellant) (,-यथ+ / Respondent)

नधा रती क ओर से/ : Assessee by Shri P.F. Jain राज व क ओर से/ : Revenue by Shri Shelly Jindal, CIT-DR सन ु वाई क तार ख/ : Date of Hearing 11th May, 2015

घोषणा क तार ख/ : Date of Pronouncement 15-5-2015

आदे श / O R D E R

PER KUL BHARAT, JUDICIAL MEMBER : This appeal of the assessee is

directed against the order of the Director of Income-Tax (Exemptions), Ahmedabad dated 15.9.2014.

2. The assessee has raised the following grounds in the appeal:

"1. The ld. Director of Income-tax (Exemption) has grievously erred in law and on facts in not granting approval u/s.80G of the IT Act to the appellant trust without appreciating and considering the relevant facts which inter alia included registration of the trust u/s.12AA and other documents furnished by submission dated 03/03/2014 for grant of recognition u/s.80G of the IT Act.

ITA No.3054/Ahd/2014 2. He has erred in law and on facts in not granting approval u/s.80G of the I.T.Act. Without considering the relevant factors as per the law and basing his order on irrelevant consideration.

3. He has erred in law and on facts in rejecting the application in Form No.10G for approval u/s.80G(5) of the At without appreciating the fact that the query letter dated 28/04/2014 was not received by the assessee and the letter date 27/8/2014 could not be attended on account of unavoidable circumstances whereas most of the details required stood furnished.

4. On the facts the appellant rust ought to have been granted recognition/approval u/s.80G of the IT Act, 1961."

3. Briefly stated facts are that the assessee filed application seeking exemption under section 80G(5) of the Income Tax Act, 1961 (hereinafter referred to as "the Act"). The said application was rejected by the DIT(Exemption) by observing as under:

"4. Therefore, with a view to give one more opportunity of being heard to the applicant, another letter was issued to the applicant trust on 27/08/2014 marked 'Final Opportunity' requiring the details/documents as mentioned therein. It was stated without any ambiguity in the said letter that failure to comply with the said letter will entail rejection of its application under reference. However, on given date neither assessee attended the office nor filed any details/documents. This casts doubt on the genuineness of the trust. Therefore, in the absence of complete details/documents, it is not possible to satisfy about the genuineness of the activities of the above trust or the same being carried out in accordance with the objections of the trust.

5. In view of the above fats, the application filed in Form No.10G for the approval u/s.80G(5) of the Income-Tax Act is rejected."

4. The assessee, feeling aggrieved by the order of the DIT (Exemption) has preferred the present appeal before the Tribunal.

5. The learned counsel for the assessee submitted that all the requisite details were filed before the DIT(Exemption), but as counsel for the assessee could not appear in the proceedings before the DIT(Exemption), the ld.DIT(Exemption) rejected the application. On the contrary, the learned DR

-2- ITA No.3054/Ahd/2014

supported the order of the DIT(Exemption). He submitted that there is no illegality in the order of the ld.DIT(Exemption).

6. We have considered submissions of the both the parties and perused the order of the authority below. There is no dispute with regard to the fact that on 27.8.2014 a letter was issued to the applicant-trust to furnish certain documents and appear before the ld. DIT(Exemption) and the ld. DIT(Exemption) has recorded that, on the date fixed, neither any representation was made nor the requisite details were filed. The contention of the learned counsel for the assessee is that all details were filed before the DIT(Exemption). He drew our attention to the paper book page nos.47 to 48 wherein it is stated that the documents were enclosed. Under these circumstances, we are of the considered view that the application under section 80G(5) of the applicant is required to be restored to the file of ld. DIT(Exemption) for decision afresh, on the basis of the documents placed on record. Accordingly, we hereby set aside the impugned order of ld.DIT(E) and restore the application of the assessee to his file for decision afresh. The assessee is directed to furnish the documents before the ld. DIT(Exemption) for deciding the issue afresh. After taking the copy of this order, the assessee is directed to approach ld. DIT(Exemption) suo moto, and on receipt of this order, ld. DIT(Exemption) is to decide the application of the applicant afresh. Thus, the grounds of the appeal of the assessee are allowed as above.

7. In the result, the appeal of the assessee is allowed for statistical purpose. Order pronounced in Open Court on the date mentioned hereinabove.

Sd/- Sd/- (अ नल चतव ु द / ANIL CHATURVEDI) (कुल भारत/KUL BHARAT) लेखा सद#य /ACCOUNTANT MEMBER नया यक ् सदसय ्

-3-