Angel English School Management Committee, Assam V. CIT, (Exemptions), kolkata, Kolkata

ITA 1045/KOL/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4237 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 4 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-11-2016
• Appeal Filed By: Assessee
• Bench Allotted: C
• Next Hearing Date: 24-11-2016
• Assessment Year: misc
• Appeal Filed On: 24-07-2015
• Court: TRIBUNAL
• Department Lawyers: G MALLIKARJUNA
• Keywords: Charitable institution
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C, BENC H KOLKATA BEFORE SHRI N.V.VASUDEVAN, JM & DR. A.L.SAINI, AM ./ ITA NO.1045/KOL/2015 ( / ASSESSMENT YEAR: ) ANGEL ENGLISH SCHOOL MANAGEMENT COMMITTEE, VILLAGE & PO : SUALKUCHI, KAMRUP (ASSAM)-781030 DIST: KAMRUP (M), ASSAM VS. CIT(EXEMPTION), KOLKATA-71 ./ ./PAN/GIR NO. : AACAA 5124 G ( /APPELLANT ) .. ( / RESPONDENT ) /ASSESSEE BY : NONE /REVENUE BY : SHRI G.MALLIKARJUNA, CIT DR / DATE OF HEARING : 24/11/2016 /DATE OF PRONOUNCEMENT 30/11/2016 / O R D E R PER DR. ARJUN LAL SAINI, AM: THE CAPTIONED APPEAL FILED BY THE ASSESSEE, IS DIRE CTED AGAINST AN ORDER PASSED BY LD. COMMISSIONER OF INCOME TAX (EXE MPTIONS), KOLKATA VIDE FILE NO.10E/186/2014-15, DATED 27.05.2015. 2. THE ASSESSEE FILED THIS APPEAL CHALLENGING THE ORDER DATED 27.05.2015 PASSED BY THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), KOLKATA ( VIDE HIS FILE NO.10E/186/2014-15),REJECTI NG THE APPLICATION FILED BY THE ASSESSEE ( IN FORM NO.10A) SEEKING REGISTRAT ION U/S 12AA OF THE ACT. 3. BRIEF FACTS OF THE CASE QUA THE ISSUE ARE THAT T HE ASSESSEE HAD FILED AN APPLICATION IN FORM NO.10A ON 11-11-2014 IN THE OFFICE OF THE CIT(EXEMPTIONS) KOLKATA, IN ORDER TO GET THE ANGEL ENGLISH SCHOOL MANAGEMENT COMMITTEE, REGISTERED U/S.12AA OF THE I .T.ACT. INITIALLY, THE ITA NO.1045/15 ANGEL ENGLISH SCHOOL MANAGEMENT COMMITTEE 2 ASSESSEE FILED AN APPLICATION WITH THE CIT, GHY-I, GUWAHATI, WHICH WAS LATER ON TRANSFERRED TO THE PRINCIPAL COMMISSIONER OF INCOME TAX (OSD), KOLKATA. THE CIT(EXEMPTIONS), VERIFIED THE DOCUMENT S AND HE FOUND THAT THE APPLICATION MADE BY THE ASSESSEE WAS NOT ACCOMP ANIED BY THE CERTIFICATE OF REGISTRATION ISSUED UNDER SOCIETY RE GISTRATION ACT AND MEMORANDUM OF ASSOCIATION IN ORIGINAL. HOWEVER, THE CIT(EXEMPTIONS), IN ORDER TO REMOVE THE DEFECTS, SENT THE NOTICE TO THE ASSESSEE DATED 26.12.2014, BUT NON-APPEARED ON BEHALF OF THE ASSES SEE, THEREFORE, THE APPLICATION FOR REGISTRATION U/S.12AA HAD BEEN CANC ELLED BY THE CIT(EXEMPTIONS). 4. AGGRIEVED, FROM THE ORDER OF THE CIT (EXEMPTIONS ), KOLKATA, THE ASSESSEE IS IN FURTHER APPEAL BEFORE US AND HAS TAK EN THE FOLLOWING GROUNDS OF APPEAL :- 1. THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (EXEMPTION) KOLKATA REJECTING THE REGISTRATION U/S. 12AA OF THE INCOME TAX ACT, 1961 IS BAD IN LAW AND ON FACTS AND THE APPELLANT SHOULD BE ALLOWED REGISTRATION U/S.12AA O F THE INCOME TAX ACT, 1961. 5. LD. AR FOR THE ASSESSEE HAS SUBMITTED BEFORE US THAT BECAUSE OF COMMUNICATION GAP BETWEEN THE CIT (EXEMPTIONS) AND THE ASSESSEE, THE ASSESSEE COULD NOT ATTEND THE OFFICE OF THE CIT(EXE MPTIONS) ON THE STATED DATE. LD. AR, THEREFORE, REQUESTED US TO DIRECT THE CIT (EXEMPTIONS) TO HEAR THE ASSESSEE AGAIN AND GRANT THE EXEMPTION U/S .12AA OF THE I.T.ACT. HE FURTHER STATED THAT IN THE INTEREST OF JUSTICE A ND FAIR PLAY, AN OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE. EVEN THE LD DR HAS ALSO AGREED TO REMIT THE CASE BACK TO THE FILE OF THE CIT(EXEMPTIONS). ITA NO.1045/15 ANGEL ENGLISH SCHOOL MANAGEMENT COMMITTEE 3 6. HAVING HEARD THE RIVAL SUBMISSIONS, PERUSED THE MATERIAL AVAILABLE ON RECORD, WE ARE OF THE VIEW THAT THERE IS MERIT I N THE SUBMISSIONS OF THE ASSESSEE, AS THE PROPOSITIONS CANVASSED BY THE LD. AR FOR THE ASSESSEE ARE SUPPORTED BY THE FACTS NARRATED BY HIM ABOVE. L D. AR FOR THE ASSESSEE HAS POINTED OUT THAT BECAUSE OF COMMUNICAT ION GAP THE ASSESSEE COULD NOT ATTEND THE OFFICE OF THE CIT (EX EMPTIONS) ON THE SAID DATE. THE ASSESSEE IS GOING TO REGISTER U/S.12AA AS A CHARITABLE TRUST. IN THE INTEREST OF JUSTICE, WE ARE OF THE VIEW TO PROV IDE AN OPPORTUNITY TO THE ASSESSEE TO APPEAR BEFORE THE COMMISSIONER OF INCOM E TAX (EXEMPTIONS) AND FILE THE NECESSARY DOCUMENTS/EXPLA NATIONS TO GET THE ASSESSEE TRUST REGISTERED U/S.12AA OF THE ACT. ACCO RDINGLY, WE DIRECT THE CIT (EXEMPTIONS) TO GIVE AN OPPORTUNITY TO THE ASSE SSEE OF BEING HEARD AND TO FILE NECESSARY DOCUMENTS AND EXPLANATIONS, G ET THE TRUST REGISTERED U/S.12AA OF THE ACT. WE ALSO DIRECT THE ASSESSEE TO FILE THE NECESSARY DOCUMENTS SUCH AS CERTIFICATE OF REGISTRA TION ISSUED UNDER SOCIETY REGISTRATION ACT, MEMORANDUM OF ASSOCIATIO N IN ORIGINAL AND OTHER DOCUMENTS REQUIRED BY THE CIT(EXEMPTIONS). 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 30 / 11/2016. S D/ - (N.V.VASUDEVAN) SD/ - (DR. A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA ; $% DATED 30/11/2016 & ()* /PRAKASH MISHRA , . / PS ITA NO.1045/15 ANGEL ENGLISH SCHOOL MANAGEMENT COMMITTEE 4 / COPY OF THE ORDER FORWARDED TO : / BY ORDER, / ( ASSTT. REGISTRAR) & ' , / ITAT, 1. / THE APPELLANT-ANGEL ENGLISH SCHOOL MANAGEMENT COMMI TTEE 2. / THE RESPONDENT.-CIT(E), KOLKATA 3. 4 ( ) / THE CIT(A), KOLKATA. 4. 4 / CIT 5. 56 7 8 , 8 , / DR, ITAT, KOLKATA 6. 7 9 / GUARD FILE. 5 //TRUE COPY//