The Kapooria Memorial Welfare Society, Mohali V. CIT II, Chandigarh

ITA 1107/CHANDI/2012

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 73409 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 01-01-2014
• Assessment Year: misc
• Appeal Filed On: 26-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JYOTI KUMARI
• Keywords: Principle of natural justice; Reasonable cause
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A, CHANDIGARH BEFORE SHRI T.R. SOOD, ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER ITA NO. 1107/CHD/2012 ASSESSMENT YEAR : THE KAPOORIA MEMORIAL VS. C.I.T. II WELFARE SOCIETY CHANDIGARH VILLAGE KANSALDISTT S.A.S. NAGAR MOHALI ABVPS 1528 F (APPELLANT) (RESPONDENT) APPELLANT BY SHRI TEJ MOHAN SINGH RESPONDENT BY: SMT. JYOTI KUMARI DATE OF HEARING 1.1.2014 DATE OF PRONOUNCEMENT 3. 1.2014 O R D E R PER T.R.SOOD, A.M THIS APPEAL IS DIRECTED AGAINST THE ORDER DATED 23/27.8.2012 OF THE LD. COMMISSIONER, CHANDIGARH-II . 2 IN THIS APPEAL THE ASSESSEE HAS RAISED FOLLOWING GROUNDS: 1 THAT THE LD. CIT HAS ERRED IN LAW AS WELL AS ON FACTS IN REJECTING REGISTRATION U/S 12AA EX-PARTE WITHOUT AF FORDING PROPER OPPORTUNITY OF HEARING WHICH IS ARBITRARY, UN JUSTI FIED AND AGAINST THE PRINCIPLES OF NATURAL JUSTICE. 2 THAT THE MOTHER OF THE LD. COUNSEL OF THE ASSESSE E SOCIETY WAS NOT KEEPING WELL WHO ULTIMATELY EXPIRED ON 23.8 .2012 AND AS SUCH THERE WAS A REASONABLE CAUSE FOR NOT APPEARING ON THE LAST DATE OF HEARING. 3 WITHOUT PREJUDICE TO THE ABOVE THE LD. COMMISSION ER HAS ERRED IN REJECTING REGISTRATION U/S 12AA HOLDING TH AT THE ACTIVITIES OF THE SOCIETY WERE NOT CHARITABLE IN NATURE WITHOU T ANY APPLICATION OF MIND AND SPECIFYING AS TO WHICH ACTIVITY WAS NOT CHARITABLE IN NATURE AND AS SUCH THE ORDER PASSED IS ARBITRARY AN D UNJUSTIFIED. 3 BEFORE US, THE LD. COUNSEL OF THE ASSESSEE SUBMIT TED THAT THE LD. COUNSEL OF THE ASSESSEE OF THE SOCIETY HAS SOUGHT 2 ADJOURNMENT FROM THE LD. COMMISSIONER BECAUSE HIS M OTHER WAS SERIOUSLY ILL. HIS MOTHER ULTIMATELY EXPIRED A ND IN THE MEANTIME THE LD. COMMISSIONER HAS DECIDED THE ISSUE WITHOUT ADJUDICATING THE SAME ON MERITS. 4 ON THE OTHER HAND, THE LD. DR FOR THE REVENUE SU PPORTED THE ORDER OF THE LD. COMMISSIONER. 5 AFTER CONSIDERING THE RIVAL SUBMISSIONS WE FIND THAT SUFFICIENT OPPORTUNITY HAS NOT BEEN GIVEN BY THE LD . COMMISSIONER. MOREOVER, THE ISSUE HAS NOT BEEN ADJ UDICATED ON MERITS. THEREFORE, IN THE INTEREST OF JUSTICE WE SET ASIDE THE ORDER OF THE LD. COMMISSIONER AND REMIT THE MAT TER TO HIS FILE WITH A DIRECTION TO GIVE SUFFICIENT OPPORTUNIT Y TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO PARTICI PATE IN THE PROCEEDINGS AS AND WHEN NOTICE IS RECEIVED. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 3.1.2014 SD/- SD/- (SUSHMA CHOWLA) (T.R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 3 .1.2014 SURESH COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT/THE C IT(A)/THE DR