Sitaben Shah Memorial Trust, Mumbai vs Assessee

The assessee is aggrieved by the impugned order dated 09/12/2010 of the ld. Director of Income Tax (Exemption), Mumbai, on the ground that there is violation of principle of natural justice as no proper opportunity of being heard was provided to the assessee. It was also pleaded by Shri Vijay Mehta, ld. Counsel for the assessee that no notice of hearing was ever served upon the assessee. In support of its contention an

2 Sitaben Shah Memorial Trust

affidavit, narrating the facts duly sworn by the Shri Surendra Kanti lal Saha, trustee, of the assessee trust has been filed.

2. On the other hand, ld. CIT-DR , Shri Kishan Vyas, defended the conclusion arrived at in the impugned order by submitting that notices were issued to the assessee to which the assessee did not appear.

2.1. We have considered the rival submissions and perused the material available on record. The facts, in brief, are that the assessee trust was constituted on 05/10/2000 by the trust deed, filed application on Form no.10A dated 01/06/2010 for grant of registration u/s 12A of the Income Tax Act, 1961(hereinafter the Act), before the ld. Director of Income Tax (Exemption). As per the impugned order notice dated 05/10/2010 was sent to the assessee, requiring to file certain details/documents, like PAN, Accounts, NOC, Certificate of registration from the Charity Commissioner, proof of activities carried out by the assessee. Again vide letter dated 02/11/2010, the assessee was asked to produce the aforementioned documents in original. Nobody attended on behalf of the assessee in compliance to the aforementioned notices. The ld. DIT(E), in view of the above, rejected the application of the assessee by passing an order u/s 12AA(1)(b)(ii) read with section 12A of the Act, against which the assessee is in appeal before this Tribunal.

Before us, the stand of the assessee is that no notice was ever served upon the assessee. In support of this contention, the assessee has filed an affidavit duly sworn by trustee of the assessee trust stating that no such notice was ever received. We also note from the impugned order that it is nowhere mention that any such notice was ever served upon the assessee.

3 Sitaben Shah Memorial Trust

Therefore, keeping in view, the principle of natural justice that no person should condemned unheard, and without going into the merits of the appeal, we remand this file to the file of the ld. DIT(E) to decide the application of the assessee afresh on merit. Needles to mention here that due opportunity of being heard, with further liberty to furnish evidence, if any, in support of its claim be provided to the assessee. The assessee is also directed to remain vigilant and to appear before the office of the ld. DIT(E) within one month from the receipt of this order. The ld. DIT(E) is free to decide this appeal on merit on the mutually agreed date or the date decided by the office of the ld. DIT(E). Thus, the appeal of the assessee is allowed for statistical purposes only.

Finally, appeal of the assessee is allowed for statistical purposes.

This Order was pronounced in the open court in the presence of ld. representatives from both sides at the conclusion of the hearing on 12/01/2015.

आदे श कȧ घोषणा Ǒदनांकः 12/01/2015 को कȧ गई ।

Sd/- Sd/- (Sanjay Arora) (Joginder Singh) लेखा सदःय / ACCOUNTANT MEMBER Ûयाियक सदःय / JUDICIAL MEMBER

मुंबई Mumbai; Ǒदनांक Dated : 13/01/2015 f{x~{tÜ? P.S/.िन.स.

आदे श कȧ ूितिलǒप अमेǒषत/Copy षत of the Order forwarded to :

1. अपीलाथȸ / The Appellant

2. ू×यथȸ / The Respondent.

3. आयकर आयुƠ(अपील) / The CIT, Mumbai.

4. आयकर आयुƠ / CIT(A)- , Mumbai

5. ǒवभागीय ूितिनिध, आयकर अपीलीय अिधकरण, मुंबई / DR, ITAT, Mumbai

6. गाड[ फाईल / Guard file.

आदे शानुसार/ ार BY ORDER, स×याǒपत ूित //True Copy// उप/ उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अिधकरण, मुब ं ई / ITAT, Mumbai