Surya Kala Seva Sansthan, Pratapgarh V. Commissioner of Income Tax (Exemptions), Lucknow

ITA 115/LKW/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0199 (ITAT-LUCKNOW)
• Duration Of Justice: 9 month(s) 22 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: 15-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 12A; 12AA; 12

Judgement Text

I.T.A. NO.115/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.115/LKW/2018 ASSESSMENT YEAR:N.A. SURYA KALA SEWA SANSTHAN, CHARAI LALMAN, RAMNAGAR, DERWA, PRATAPGARH. PAN:AARAS 8110 M 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 THE ORDER OF LEARNED CIT (EXEMPTIONS), LUCKNOW DATED 16/11/2017 PASSED U NDER SECTION 12AA(1)(B)(II) OF THE I.T. ACT. 2. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GONE TH ROUGH THE MATERIAL PLACED ON RECORD. WE NOTED THAT LEARNED CIT (EXEMPT IONS) HAS REJECTED THE APPLICATION OF THE ASSESSEE FOR REGISTRATION U/S 12 AA OF THE ACT. FROM THE ORDER OF LEARNED CIT (EXEMPTIONS), IT IS APPARENT T HAT THE LEARNED CIT (EXEMPTIONS) HAD ISSUED LETTER DATED 14/10/2017 CAL LING FOR SPECIFIC QUERIES REGARDING APPLICATION OF THE ASSESSEE FOR REGISTRAT ION U/S 12A FOR COMPLIANCE ON 16/11/2017. ON 16/11/2017 SHRI AJAY PANDEY APPE ARED AND FILED PART REPLY BUT COULD NOT PRODUCE ANY BOOKS OF ACCOUNT OR VOUCHERS FOR APPELLANT BY SHRI ABHINAV MEHROTRA, ADVOCATE SHRI JITENDRA KUMAR YADAV, ADVOCATE RESPONDENT BY SHRI A. K. BAR, CIT, (DR) DATE OF HEARING 06 / 12 /201 8 DATE OF PRONOUNCEMENT 07 / 12 /201 8 I.T.A. NO.115/LKW/2018 ASSESSMENT YEAR:N.A. 2 VERIFICATION OF ACTIVITIES. LEARNED CIT (EXEMPTION S) HAS OBSERVED THAT THE ASSESSEE HAS ALSO FAILED TO FURNISH THE FINANCIAL S TATEMENTS NAMELY INCOME AND EXPENDITURE ACCOUNTS, RECEIPTS AND PAYMENTS ACC OUNTS AND BALANCE SHEET AND CIT (EXEMPTIONS) PASSED THE ORDER REJECTI NG THE APPLICATION OF THE ASSESSEE FOR REGISTRATION U/S 12AA OF THE ACT. UNDER THESE FACTS, WE FEEL THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE AS SESSEE TO EXPLAIN ITS CASE BEFORE LEARNED CIT (EXEMPTIONS). WE ARE OF TH E VIEW FROM THE FACTS OF THE CASE THAT THE ASSESSEE HAS NOT BEEN GIVEN PROPE R AND SUFFICIENT OPPORTUNITY BEFORE DISPOSING OF THE APPLICATION OF REGISTRATION BY THE LEARNED CIT (EXEMPTIONS). WE, THEREFORE, IN THE INTEREST O F JUSTICE SET ASIDE THE ORDER OF CIT (EXEMPTIONS) AND RESTORE THE MATTER BA CK TO HIS FILE WITH THE DIRECTION TO CONSIDER THE APPLICATION OF THE ASSES SEE FOR REGISTRATION U/S 12A AFRESH AFTER GIVING PROPER AND SUFFICIENT OPPORTUNI TY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO BE PRES ENT ON THE DATE OF HEARING AND PROVIDE THE MATERIAL / CLARIFICATION AS ASKED FOR BY LEARNED CIT (EXEMPTIONS). 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED 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