Bhartiye Samaj Kalyan Sansthan, Bulandshahr V. CIT(E), Lucknow

ITA 1023/DEL/2020

• Counselvise Citation: [2022] 107 COUNSELVISE.COM (IT) 1035 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2019-2020
• Appeal Filed On: 08-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ISHTIYAQUE AHMED

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.1023/DEL/2020 Assessment Year 2019-20 Bhartiye Samaj Kalyan Sansthan, 358, Race Course Colony, Bulandshahr, Uttar Pradesh. v. CIT(E), Lucknow TAN/PAN: AABAB3083A (Appellant) (Respondent) Appellant by: None Respondent by: Shri Ishtiyaque Ahmed, Sr.D.R. Date of hearing: 14 07 2022 Date of pronouncement: 02 08 2022 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The c apt io ne d ap p eal ha s be en f i le d at th e i ns ta nc e o f the ass es se e a ga in st t he or der of t he Co mmi s si on er of Inc o me Ta x (Ex e mpt io n) , Lu ck no w [ ‘CI T( E)’ in s hor t] dat ed 30. 01 .2 02 0 un de r Sec ti on 12 AA (1 )( b )(i i) of the In co m e Ta x A ct , 1 96 1 (th e A ct ) con ce rn in g AY 2 01 9-2 0. 2. As pe r t he gr ou nd s of ap pe al , t he as s ess ee ha s c ha lle ng e d t he i mpu gne d or der d at ed 30 .0 1. 20 20 wh er eb y t he CI T( E) ha s den ie d t he reg is tr ati on u nd er S ect io n 12 AA of t he Act . 3. W h en th e mat te r w as cal le d f or he ar in g, no ne ap pe are d f or th e ass es se e. A cco rd in gl y, th e ma tte r is pr oce ed ed e x-par te . 4. On pe ru sal of t he i mp ug ne d o rd er pas sed u nde r Sec ti on 12 AA of the A ct , i t a pp e ars th at a so lit ar y op por tu ni t y wa s gi ven t o t he ass es se e f or c o mpli an ce of f ur ni sh ing of req ui re d inf or mat io n I.T.A. No.1023/DEL/2020 2 to war ds ob je ct of t he t ru st an d g en ui n ene ss of ac tivit ie s. The CI T( E) den ie d t he reg is tr at ion in th e a bs enc e of an y ma te ria l t o cor ro bo ra te the c ha rit ab le n at u re of o bj ect s an d gen ui ne ne ss of a ct ivi ti es b y a cr yp t ic or de r. 5. On be in g in qu ire d , t he R eve nu e co u ld no t de mo ns tra te th e rea so na bl e o pp or tu nit y e x pe cte d b y a t ax pa ye r . 6. W e t hu s f ind a cle a r cas e of inf ri ng e ment of natura l ju st i ce. A sol it ar y o pp or tu ni t y w as gi ve n i n t he ins ta nt ca se to de m on str at e t he obj ec ts of th e t ru st and ge n uin en es s of it s ac ti vi ti es. T he app ea l w as wra pp ed u p an d dis mi sse d ha st il y t he r eaf te r. 7. The CIT (E ) ha s v isi bl y ad op te d an iniq ui to us a ppro a ch in dis po si ng th e a pp e al. Th e s ol it ar y o p por tu ni t y of few d a ys t o a tt en d the he ar in g i s n ot h ing b ut a mere pr et ens e a nd an empt y f or ma li t y. Nee dl es s t o sa y, th e ad he ren ce to pri n cip le s of na tu ra l ju sti ce is t he ver y s o ul of a d mi nis tr at io n of ju sti c e. Th ese o ve rri di n g p ri nc ipl es enj oi n t he qu as i -ju di ci al a ut ho ri t y to p ro vi de an ef f ectiv e op por tu ni t y t o th e s ubj ec t as se ss ee bef ore a rr iv in g at an y con cl us io n adv er se t o t he as s ess ee . T hu s, i t a p pea rs to b e a bla t ant ca se of bre ac h of pr in cip le s of nat ur al j us ti ce . Suc h i ps e-d ix it of the CI T( E) can no t be co un te na nce d in la w. 8. The i mp ug ne d p erf unc to r y or de r of t he Ld. C IT( E) ap p eal ed aga in st , t h us re qu ir es to b e set a si de w ith ou t an y d e mu r. 9. The cl ai m mad e t ow ard s r eg is tr ati on of ass es se e-tr ust un der Sec ti on 1 2 AA i s th us re vi ve d an d re st ore d f or de nov o a dju di ca ti on b y th e co mp ete nt a uth or it y e mp o we re d u nd er S ect io n 12 AA of t he Act . N ee dl es s t o sa y, r ea so na ble op po rtu ni t y sh al l be gr a nte d t o t he ass es se e wh il e co n sid er in g th e ap pl ic ati on f or r eg is tr ati on. It s ha ll I.T.A. No.1023/DEL/2020 3 be op en to th e a s ses se e t o su pp ort and c orr ob or at e i t s c ase b y add uc in g s uc h mat eri al /inf o r mat io n a s ma y be co ns idere d e xpe di en t b y it . L d. C IT (A ) s hal l pa ss a sp ea kin g o rd er th er eo n i n acc or da nce wit h la w. 10. In t he re su lt , th e app eal of the a sse ss ee i s allo we d f or sta ti st ica l pu rp os es . Order pronounced in the open Court on 02/08/2022. Sd /- Sd /- [CHALLA NAGENDRA PRASAD] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 02/08/2022 Prabhat