Shree Swami Ghanshyam Jivandas Welfare Association, Valsad v. The CIT,, Valsad

ITA 21/AHD/2013 | misc
Pronouncement Date: 31-10-2013 | Result: Allowed

Appeal Details

RSA Number 2120514 RSA 2013
Assessee PAN AAHTS2380N
Bench Ahmedabad
Appeal Number ITA 21/AHD/2013
Duration Of Justice 9 month(s) 27 day(s)
Appellant Shree Swami Ghanshyam Jivandas Welfare Association, Valsad
Respondent The CIT,, Valsad
Appeal Type Income Tax Appeal
Pronouncement Date 31-10-2013
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 31-10-2013
Date Of Final Hearing 30-10-2013
Next Hearing Date 30-10-2013
Assessment Year misc
Appeal Filed On 03-01-2013
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH BEFORE: SRI D.K TYAGI JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI ACCOUNTAN T MEMBER SHREE SWAMI GHANSHYAM JIVANDAS WELFARE ASSOCIATION VALSAD PAN: AAHTS 2380 N (APPELLANT) VS COMMISSION OF INCOME TAX VALSAD (RESPONDENT) REVENUE BY: SRI P.L. KUREEL SR.D.R. ASSESSEE BY: SRI P.M. MEHTA A.R. DATE OF HEARING : 30-10-2013 DATE OF PRONOUNCEMENT : 31-10-20 13 / ORDER PER : D.K. TYAGI JUDICIAL MEMBER:- THIS IS THE ASSESSEES APPEAL AGAINST THE ORDER OF LD. CIT- VALSAD DATED 29-11-2012 REJECTING APPROVAL U/S. 80G OF THE I.T. ACT ON THE GROUND THAT ACTIVITIES OF THE TRUST WERE NOT CHARITABLE. 2. AT THE TIME OF HEARING LEARNED COUNSEL OF THE AS SESSEE VEHEMENTLY ARGUED THAT APPLICATION OF THE ASSESSEE WAS REJECTE D BY LD. CIT WITHOUT ITA NO.21/AHD/2013 I.T.A NO.21/AHD/2013 PAGE NO SHRI SWAMI GHANSHYAM JIVANDAS WELFARE ASSOCIATION VS. CIT 2 AFFORDING PROPER OPPORTUNITY TO SUBSTANTIATE THAT A CTIVITIES OF THE TRUST WERE CHARITABLE. WHILE MAKING THIS SUBMISSION HE TOOK US TO SEVERAL PAGES OF PAPER BOOK AND PLACED RELIANCE ON THE VARIOUS CASE LAWS FILED BY THE ASSESSEE BEFORE US. LD. DR HOWEVER RELIED ON THE ORDER OF C IT. 3. AFTER HEARING BOTH THE PARTIES AND PERUSING THE RECORD WE ARE OF THE CONSIDERED OPINION THAT ASSESSEE BE GIVEN ONE MORE OPPORTUNITY TO SUBSTANTIATE HIS CLAIM THAT THE ACTIVITIES OF THE A SSESSEE-TRUST WERE CHARITABLE IN NATURE AND FOR THIS PURPOSE MATTER IS RESTORED B ACK TO THE FILE OF LD. CIT FOR FRESH ADJUDICATION IN THE LIGHT OF CASE LAWS RE LIED BY ASSESSEE. 4. IN THE RESULT ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE SD/- SD/- (ANIL CHATURVEDI) ( D.K. TYAGI) ACCOUNTANT MEMBER J UDICIAL MEMBER AHMEDABAD : DATED 31/10/2013 AK / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR ITAT AHMEDABAD 6. GUARD FILE. BY ORDER/ /