J.P. Foundation Trust, Shahjahanpur V. Commissioner of Income Tax (Exemption), Lucknow

ITA 112/LKW/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0201 (ITAT-LUCKNOW)
• Duration Of Justice: 9 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 13-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice
• Section: 12A

Judgement Text

I.T.A. NO.112/LKW/2018 ASSESSMENT YEAR:N.A. 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA NO.112/LKW/2018 ASSESSMENT YEAR:N.A. J. P. FOUNDATION TRUST, 16, ROSHANGANJ, TEHSIL SADAR, SHAHJAHANPUR. PAN:AACTJ 5964 G VS. CIT (EXEMPTIONS), LUCKNOW. (APPELLANT) (RESPONDENT) O R D E R PER T. S. KAPOOR, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF LEARNED CIT (EXEMPTIONS) LUCKNOW DATED 17/11/2017. THE ONL Y GROUND TAKEN BY THE ASSESSEE IS THE ACTION OF LEARNED CIT (EXEMPTIO NS) BY WHICH HE HAS REJECTED THE APPLICATION FOR REGISTRATION U/S 12A(1 ) OF THE I.T. ACT. 2. AT THE OUTSET, LEARNED A. R. INVITED OUR ATTENTI ON TO COPY OF LETTER DATED 14 TH OCTOBER, 2017 BY WHICH LEARNED CIT (EXEMPTIONS) HA D REQUIRED THE ASSESSEE TO FURNISH CERTAIN INFORMATION. OUR A TTENTION WAS INVITED TO PAGES 3 AND 4 OF THE PAPER BOOK WHERE VIDE LETTER D ATED 16/11/2017 THE ASSESSEE HAD SUBMITTED REPLIES TO THE QUERIES BY TH E LEARNED CIT (EXEMPTIONS). IT WAS SUBMITTED THAT ON 17/11/2017 ITSELF THE LEARNED CIT (EXEMPTIONS) PASSED ORDER AGAINST THE ASSESSEE BY M ENTIONING THAT NO EVIDENCE OF CHARITY WAS AVAILABLE ON THE RECORD AND FURTHER THE ASSESSEE COULD NOT PRODUCE BOOKS OF ACCOUNT OR VOUCHERS FOR VERIFICATION. IN THIS APPELLANT BY SHRI SANJAY SAXENA, F.C.A. RESPONDENT BY SHRI A. K. BAR, CIT (D.R.) DATE OF HEARING 05/12/2018 DATE OF PRONOUNCEMENT 07 / 12 /201 8 I.T.A. NO.112/LKW/2018 ASSESSMENT YEAR:N.A. 2 RESPECT LEARNED A. R. SUBMITTED THAT WHATEVER THE I NFORMATION WAS ASKED FOR BY LEARNED CIT (EXEMPTIONS) THOSE WERE ALL PROV IDED AND AT THE TIME OF REGISTRATION THE LEARNED CIT (EXEMPTIONS) WAS REQUI RED TO EXAMINE ONLY THE OBJECTS AND ITS GENUINENESS AND, THEREFORE, THE ACT ION OF LEARNED CIT (EXEMPTIONS) WAS NOT JUSTIFIED. 3. LEARNED D. R., ON THE OTHER HAND, PLACED RELIANC E ON THE ORDER OF LEARNED CIT (EXEMPTIONS). 4. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GONE T HROUGH THE MATERIAL PLACED ON RECORD. WE FIND THAT THE ASSESSEE IN VIE W OF ITS APPLICATION FOR REGISTRATION U/S 12A WAS REQUIRED TO MAKE COMPLIANC E ON 15/11/2017. HOWEVER, THE DATE OF COMPLIANCE WAS CHANGED TO 17/1 1/2017 AND THE ASSESSEE WAS INFORMED TELEPHONICALLY ACCORDINGLY. ON 17/11/2017 THE ASSESSEE FILED A REPLY TO THE QUERIES RAISED BY LEA RNED CIT (EXEMPTIONS) WHICH IS PLACED AT PAGES 3 AND 4 OF THE PAPER BOOK. THE LEARNED CIT (EXEMPTIONS) WITHOUT CONFRONTING THE ASSESSEE WITH ITS REPLIES, FORMED AN ADVERSE OPINION AGAINST THE ASSESSEE WHICH IS AGAIN ST THE RULES OF NATURAL JUSTICE. THEREFORE, WE DEEM IT APPROPRIATE TO REMI T THE ISSUE BACK TO THE OFFICE OF LEARNED CIT (EXEMPTIONS) WHO SHOULD PASS A FRESH ORDER AFTER AFFORDING THE ASSESSEE REASONABLE OPPORTUNITY OF BE ING HEARD. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 07/12/2018) SD/. SD/. ( A. D. JAIN ) ( T. S. KAPOOR ) VICE PRESIDENT ACCOUNTANT MEMBER DATED:07/12/2018 *SINGH COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A) 5. D.R., I.T.A.T., LUCKNOW