Manilal akhavchand Kothari Charirable Trust, Navsari v. The CIT.,, Valsad

ITA 680/AHD/2010 | misc
Pronouncement Date: 29-03-2012 | Result: Allowed

Appeal Details

RSA Number 68020514 RSA 2010
Bench Ahmedabad
Appeal Number ITA 680/AHD/2010
Duration Of Justice 2 year(s) 27 day(s)
Appellant Manilal akhavchand Kothari Charirable Trust, Navsari
Respondent The CIT.,, Valsad
Appeal Type Income Tax Appeal
Pronouncement Date 29-03-2012
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 29-03-2012
Assessment Year misc
Appeal Filed On 03-03-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH 'A' BEFORE SHRI D K TYAGI JUDICIAL MEMBER AND SHRI A MOHAN ALANKAMONY - AM ITA NO.680/AHD/2010 MANILAL RAKHAVCHAND KOTHARI CHARITABLE TRUST 65 ASHABAUG NAVSARI V/S THE COMMISSIONER OF INCOME-TAX VALSAD [APPELLANT] [RESPONDENT] ASSESSEE BY :- SHRI TUSHAR P HEMANI AR REVENUE BY:- SHRI DINESH SINGH SR. DR DATE OF HEARING:- 29-03-2012 DATE OF PRONOUNCEMENT:- 29-03-2012 O R D E R PER D K TYAGI (JM) :- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED CIT(A) VALSAD DAT ED 30-11- 2009. THE ASSESSEE HAS TAKEN THE FOLLOWING GROUNDS OF APPEAL:- 1 ON THE FACTS AND CIRCUMSTANCES OF THE CASE AS WELL AS LAW ON THE SUBJECT THE LEARNED CIT VALSAD HAS ERRED IN REJEC TING THE APPLICATION OF THE APPELLANT FOR CERTIFICATE U/S 80 G OF THE INCOME-TAX ACT 1961. 2 ON THE FACTS AND CIRCUMSTANCES OF THE CASE AS WELL AS LAW ON THE SUBJECT THE LEARNED CIT VALSAD SHOULD HAVE APPREC IATED THAT THE EVIDENCES AND PROOFS SUBMITTED ALONG WITH THE A PPLICATION FILED FOR CERTIFICATE U/S 80G CLEARLY EXPLAIN THAT THE OBJECT OF THE TRUST IS CHARITABLE. 3 FOR VARIOUS REASONS AND ON DIFFERENT FACTS THE REJ ECTION BY THE LEARNED CIT VALSAD DESERVES TO BE DELETED. 2 2 2 AT THE TIME OF HEARING THE LEARNED COUNSEL OF TH E ASSESSEE AT THE OUTSET SUBMITTED THAT THE APPLICATION OF TH E ASSESSEE FOR CERTIFICATE U/S 80G OF THE ACT HAS BEEN REJECTED BY THE LEARNED CIT BY PASSING AN EX-PARTE ORDER WITHOUT GIVING PRO PER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. HE THE REFORE PRAYED THAT THE MATTER MAY KINDLY BE RESTORED BACK TO THE FILE OF THE LEARNED CIT WITH THE DIRECTION TO ADJUDICATE THE MA TTER AFRESH IN ACCORDANCE WITH LAW AFTER GIVING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE LEARNED DR DID NOT OBJEC T TO THIS PRAYER OF THE LEARNED COUNSEL OF THE ASSESSEE. THER EFORE THE MATTER IS RESTORED BACK TO THE FILE OF THE LEARNED CIT FOR FRESH ADJUDICATION AFTER PROVIDING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3 IN THE RESULT THE APPEAL IS ALLOWED FOR STATISTI CAL PURPOSE. ORDER PRONOUNCED IN THE COURT TODAY ON 29-03-2012 SD/- SD/- (A MOHAN ALANKAMONY) ACCOUNTANT MEMBER (D K TYAGI) JUDICIAL MEMBER DATE : 29-03-2012 COPY OF THE ORDER FORWARDED TO: 1. MANILAL RAKHAVCHAND KOTHARI CHARITABLE TRUST 65 ASHABAUG NAVSARI 2. THE INCOME-TAX OFFICER CONCERNED 3. CIT CONCERNED 4. CIT(A) CONCERNED 3 3 5. DR ITAT AHMEDABAD BENCH-A AHMEDABAD 6. GUARD FILE BY ORDER DEPUTY REGISTRAR ASSISTANT REGISTRAR ITAT AHMEDABAD