Dawoodi Bohra Jamat Masjid,, Ahmedabad v. The Director of Income tax(Exemption), Ahmedabad

ITA 3834/AHD/2007 | misc
Pronouncement Date: 22-03-2010 | Result: Allowed

Appeal Details

RSA Number 383420514 RSA 2007
Assessee PAN AAATD7323D
Bench Ahmedabad
Appeal Number ITA 3834/AHD/2007
Duration Of Justice 2 year(s) 5 month(s) 12 day(s)
Appellant Dawoodi Bohra Jamat Masjid,, Ahmedabad
Respondent The Director of Income tax(Exemption), Ahmedabad
Appeal Type Income Tax Appeal
Pronouncement Date 22-03-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 22-03-2010
Date Of Final Hearing 22-03-2010
Next Hearing Date 22-03-2010
Assessment Year misc
Appeal Filed On 10-10-2007
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD AHMEDABAD B BENCH (BEFORE S/SHRI D.T. GARASIA JUDICIAL MEMBER AND A.N. PAHUJA ACCOUNTANT MEMBER) ITA.NO.3834/AHD/2007 DAWOODI BOHRA JAMAT MASJID A-39 TASLIM SOCIETY PART-2 OPP: BIBI TALAV VATVA AHMEDABAD 382 440. PAN : AAATD 7323 D VS. THE DIRECTOR OF INCOME TAX (EXEMPTION) AHMEDABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI M.G.PATEL REVENUE BY : MS.SMITI SAMANT O R D E R PER D.T. GARASIA JUDICIAL MEMBER: THIS IS ASSESSEES APPEAL AGAINST ORDER OF THE DIRECTOR OF INCOME-TAX (EXEMPT ION) DATED 14-8-2007 PASSED UNDER SECTION 12AA OF THE INCOME TAX ACT 19 61. IN THE APPEAL THE ASSESSEE HAS RAISED THE FOLLOWING SOLE EFFECTIVE GR OUND: 1. THE LD.DIRECTOR OF IT(EXEMPTION) HAS ERRED IN L AW AS WELL AS ON THE FACTS OF THE CASE BY GRANTING REGISTRATION U/S1 2AAOF THE IT ACT 1961 TO THE ASSESSEE W.E.F. 1-4-2006 INSTEAD OF FROM 21- 6-2004 WITHOUT PROPERLY APPRECIATING THE GROUNDS FOR CONDONATION O F DELAY AS PER APPLICATION. 2. AFTER HEARING THE RIVAL CONTENTIONS AND HAVING GONE THROUGH THE ORDER OF THE DIT(EXEMPTION) WE FIND THAT THE DIT HAS NOT GI VEN ANY REASONING FOR NOT CONDONING THE DELAY. WE FAIRLY FEEL THAT NO REASON S WHATSOEVER HAVE BEEN GIVEN BY THE DIT FOR REJECTING THE PLEA OF THE ASSE SSEE. HENCE WE RESTORE THE ISSUE BACK TO THE FILE OF THE DIRECTOR OF THE INCOM E-TAX (EXEMPTION) AHMEDABAD FOR PASSING A SPEAKING ORDER. THE ASSESS EE IS FREE TO LEAD EVIDENCE FOR CONDONATION OF DELAY AND THE DIT(EXEMPTION) WIL L GIVE A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND THEN DECIDE THE ISSUE AFRESH IN ACCORDANCE WITH THE PROVISIONS OF LAW AND PASS A SP EAKING ORDER. ITA.NO.3834/AHD/2007 -2- 3 . IN THE RESULT THE APPEAL OF THE ASSESSEE IS TREA TED TO BE ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON 22 ND MARCH 2010. SD/- SD/- (A.N.PAHUJA) ACCOUNTANT MEMBER (D.T. GARASIA) JUDICIAL MEMBER PLACE : AHMEDABAD DATE : 23-03-2010 VK* COPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR ITAT. BY ORDER AR ITAT AHMEDABAD