Sri Vishnu Sahasranam Satsangam, V. Commissioner of Income Tax (Exemption), Lucknow

ITA 115/LKW/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 92094 (ITAT-LUCKNOW)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-04-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 10-02-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PUNIT KUMAR
• Assessee Lawyers: S N KAPOOR
• Keywords: Opportunity of being heard
• Section: 12A; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI. A. K. GARODIA, ACCOUNTANT MEMBER ITA NO.115/LKW/2015 SHRI. VISHNU SAHASRANAM SATSANGAM B-9/18C, SECTOR 34 NOIDA V. CIT (EXEMPTION) LUCKNOW TAN/PAN:AACTS3660G (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI. S. N. KAPOOR, C.A. RESPONDENT BY: SHRI. PUNIT KUMAR, D.R. DATE OF HEARING: 30 03 2015 DATE OF PRONOUNCEMENT: 16 04 2015 O R D E R PER SUNIL KUMAR YADAV: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME-TAX (EXEMPTION), LUCKNOW, INTER ALIA, ON THE FOLLOWING GROUNDS:- 1. THE ORDER PASSED BY THE CIT (EXEMPTION), LUCKNOW REJECTING THE APPLICATION FILED BY THE ASSESSEE IS BAD IN LAW AND AGAINST THE FACTS OF THE CASE. HE HAS ERRED IN LAW AS WELL AS FACTS WHILE REJECTING THE APPLICATION FILED UNDER SECTION 80G. 2. THE OBSERVATION OF THE LD CIT (EXEMPTION) IN THE ORDER ARE ARBITRARY, BASELESS AND MISLEADING A)LETTER OF HEARING WAS ISSUED TO THE APPLICANT FOR FILING REQUISITE DETAILS HOWEVER NOBODY ATTENDED. B) THE APPLICATION WAS NOT ACCOMPANIED BY REGISTRATION GRANTED U/S 12AA. :- 2 -: 3. BECAUSE THE ASSESSEE HAD RECEIVED THE NOTICE DATED 22.12.2014 ON 09.01.2015, THE DOCUMENTS AS REQUIRED COULD NOT BE SUBMITTED THOUGH ALL THE DOCUMENTS AS MENTIONED IN THE SAID NOTICE HAD ALREADY BEEN SUBMITTED AND VERIFIED AT THE INCOME TAX OFFICE (EXEMPTION) GHAZIABAD. 4. BECAUSE THE SOCIETY ALREADY HAD REGISTRATION U/S 12A AND A COPY OF THE SAID CERTIFICATE WAS SUBMITTED AT THE INCOME TAX OFFICE (EXEMPTION) GHAZIABAD. 5. BECAUSE THE LD. CIT HAS ERRED IN OVERLOOKING SUMMARILY REJECTING THE DETAILED STATEMENTS, EVIDENCE, DOCUMENTS SUBMITTED AT THE INCOME TAX OFFICE, NOIDA AND GHAZIABAD ON VARIOUS DATES. 2. DURING THE COURSE OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT NOTICE OF HEARING FROM THE LD. COMMISSIONER OF INCOME-TAX WAS RECEIVED BY THE ASSESSEE ON 9.1.2015, BUT THE LD. COMMISSIONER OF INCOME-TAX HAS DISPOSED OF THE APPLICATION ON 2.1.2015. IN SUPPORT OF HIS CONTENTION, THE LD. COUNSEL FOR THE ASSESSEE HAS INVITED OUR ATTENTION TO THE COPY OF NOTICE ISSUED BY THE LD. COMMISSIONER OF INCOME-TAX AND THE TRACK RECORD OF THE POSTAL AUTHORITIES WITH REGARD TO THE NOTICE ISSUED BY THE LD. COMMISSIONER OF INCOME-TAX, WHICH ARE AVAILABLE AT PAGES 1 TO 3 OF THE COMPILATION OF THE ASSESSEE. SINCE THE ASSESSEE HAS NOT RECEIVED THE NOTICE OF HEARING, THE LD. COMMISSIONER OF INCOME-TAX WAS NOT JUSTIFIED IN DISPOSING OF THE APPLICATION FOR APPROVAL UNDER SECTION 80G(5)(VI) OF THE INCOME-TAX ACT, 1961 (HEREINAFTER CALLED IN SHORT THE ACT'). 3. THE LD. D.R. HAS SIMPLY PLACED RELIANCE UPON THE ORDER OF THE LD. COMMISSIONER OF INCOME-TAX. 4. HAVING CAREFULLY EXAMINED THE ORDER OF THE LD. COMMISSIONER OF INCOME-TAX AND THE NOTICE AND REPORT OF THE POSTAL AUTHORITIES, WE FIND THAT THE LD. COMMISSIONER OF INCOME-TAX HAS FIXED THE APPEAL FOR HEARING ON :- 3 -: 2.1.2015 BY ISSUING A NOTICE ON 22.12.2014. AS PER REPORT OF THE POSTAL AUTHORITIES, THE NOTICE WAS SERVED UPON THE ASSESSEE ON 9.1.2015 WHEREAS THE LD. COMMISSIONER OF INCOME-TAX HAS DISPOSED OF THE APPLICATION FOR GRANT OF APPROVAL UNDER SECTION 80G(5)(VI) OF THE ACT ON 2.1.2015 I.E. ON THE FIRST DATE OF HEARING. WE ARE, THEREFORE, OF THE VIEW THAT THE LD. COMMISSIONER OF INCOME-TAX HAS DISPOSED OF THE APPLICATION FOR GRANT OF APPROVAL IN HASTE. WE ACCORDINGLY SET ASIDE THE ORDER OF THE LD. COMMISSIONER OF INCOME-TAX AND RESTORE THE MATTER TO HIS FILE WITH A DIRECTION TO RE-ADJUDICATE THE APPLICATION FOR GRANT OF APPROVAL UNDER SECTION 80G(5)(VI) OF THE ACT ON MERIT AFTER AFFORDING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTIONED PAGE. SD/- SD/- [A. K. GARODIA] [SUNIL KUMAR YADAV] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED:16 TH APRIL, 2015 JJ:3003 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR