TMI Blog2013 (12) TMI 1547X X X X Extracts X X X X X X X X Extracts X X X X ..... T(E) for fresh decision. The order of ld.DIT(E) is hereby set aside and the appeal is restored back to the file of DIT(E) for fresh decision. The DIT(E) is directed to consider the documents as filed by the assessee, i.e. deed of trust and decide this issue in the light of various case-laws relied upon by the ld.counsel for the assessee. The assessee shall furnish all the required details in support of its contention before the ld.DIT(E). Thus, grounds of assessee’s appeal are allowed for statistical purposes only. - I.T.A. No. 815/Ahd/2013 - - - Dated:- 19-12-2013 - SHRI N.S. SAINI, ACCOUNTANT MEMBER SHRI KUL BHARAT, JUDICIAL MEMBER For the Appellant: Shri M.G.Patel, A.R. For the Respondent: Shri Vimalendu Verma, CIT-DR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l. 3. During the course of hearing, ld.counsel for the assessee has also made written submissions. Ld.counsel for the assessee submitted that the order of ld.DIT(E) is not justified. He submitted that the ld.DIT(E) rejected the application on the basis that the assessee failed to submit trust-deed or Memorandum of Article or Memorandum of Association, whereby the Objects and Notifications can be ascertained. He submitted that the assessee is registered under the Gujarat Private University Act. He submitted that the assessee is governed by the Gujarat Private University Act, 2009. He has placed on record deed of declaration of the trust which is available in the paper-book at page No.107. 3.1. On the contrary, ld.CIT-DR supported the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Name and address of the Private University Details of registration and registration number Sponsoring Body 1. The Ahmedabad University, Ahmedabad F/C7, Ahmedabad under the Bombay Public Trusts Act, 1950. 767 of 1935-1936, Bombay under the Societies Registration Act, 1860 Ahmedabad Education Society, Commerce Six Roads, Navrangpura, Ahmedabad From the same, it can be seen that Ahmedabad Education Society is the sponsoring body of the Ahmedabad University, Ahmedabad. The details of registration and the registration number have been specified in column 3 as above. 5. We are submitting herewith ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct dated 10.02.1997 of Rai Foundation at Page No.123 of Paper Book No.II. We also submit herewith a proposal of setting up Rai University by Rai Foundation dated 10.10.2008 at Pages No.124 to 366 of Paper Book No.II along with Project Report for setting up private university in Gujarat. Thereafter, a Memorandum of Understanding between Rai Foundation and Govt. of Gujarat was executed on 13.01.2009, copy of which is enclosed herewith on Pages No.367 and 368 of Paper Book No.II. A letter dated 19.09.2011 was addressed to Principal Secretary, Education Department regarding proposal for establishment of Rai University, a copy of which is enclosed herewith at Page 369 of Paper Book No.II. In response to the same, Education Department, Government ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, it also states that if it is established otherwise than under the instrument, the document evidencing the creation of Trust or establishment of the Institution should be submitted. In the present case, the Institution viz. Rai University is established by the provisions of Gujarat Private Universities Act, 2009 and therefore, there cannot be any separate instrument for the creation of Rai University but none the less the same complies with the provisions of Rule 17A. 10. In support of the above contentions, we would like to place reliance on the following decisions of the Supreme Court:- (i) CIT vs. Andhra Pradesh State Road Transport Corporation - 159 ITR 1, which was constituted by Road Transport Corporation Act, 1950 by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the assessee is that the trust is registered under Gujarat Private University Act and as per the Gujarat Government Gazette dated 11/04/2012, it is mentioned the trust registration No.5539 dated 01/08/1996. After hearing the rival submissions and the documents filed by the assessee during the course of hearing, it would be appropriate if the matter is restored back to the file of ld.DIT(E) for fresh decision. The order of ld.DIT(E) is hereby set aside and the appeal is restored back to the file of DIT(E) for fresh decision. The DIT(E) is directed to consider the documents as filed by the assessee, i.e. deed of trust and decide this issue in the light of various case-laws relied upon by the ld.counsel for the assessee. The assessee shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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