M/s Holy Heart Educational and Welfare Society, Sangrur V. CIT (Exemptions), Chandigarh

ITA 1182/CHANDI/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 6738 (ITAT-CHANDIGARH)
• Duration Of Justice: 11 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: misc
• Appeal Filed On: 15-11-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 12A; 12AA

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES B, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA NO. 1182/CHD/2016 ASSESSMENT YEAR: 2016-17 M/S HOLY HEART EDUCATIONAL AND VS. THE CIT(E), WELFARE SOCIETY, VILLAGE CHAJLI CHANDIGARH DISTRICT SANGRUR PAN NO. AAATH5267L ITA NO. 1181/CHD/2016 ASSESSMENT YEAR: 2016-17 M/S KESHAV EDUCATIONAL SOCIETY, VS. THE CIT(E), SUJAN BASTI DIBRA, CHANDIGARH DISTRICT SANGRUR PAN NO. AAAAK4862B & ITA NO. 1179/CHD/2016 ASSESSMENT YEAR: 2016-17 M/S GIAN CHAND MODI EDUCATIONAL VS. THE CIT(E), TRUST (REGD. SOCIETY) CHANDIGARH DISTRICT SANGRUR PAN NO. AACAG1354L (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SACHIN JAIN RESPONDENT BY : SHRI GULSHAN RAI DATE OF HEARING : 05.10.2017 DATE OF PRONOUNCEMENT : 25.10.2017 2 ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE ABOVE CAPTIONED APPEALS BEEN PREFERRED BY THE D IFFERENT ASSESSEES AGAINST THE SEPARATE ORDERS OF CIT(E) OF DATED 21.09.2016 (ITA NOS. 1181 & 1182/CHD/2016) & DATED 16.09.2016 (IT A NO. 1179/CHD/2016). THE APPELLANTS ARE AGGRIEVED BY THE ACTION OF THE LD. COMMISSIONER OF INCOME TAX (EXEMPTIONS) [HEREINAFTE R REFERRED TO AS CIT(E)], CHANDIGARH IN REJECTING THEIR APPLICATIO NS FOR REGISTRATION U/S 12A OF THE INCOME-TAX ACT, 1961 (IN SHORT 'THE ACT' ). 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE HAS INVITED OUR ATTENTION TO THE IMPUGNED ORDERS AND STATED THAT THE SAME ARE AN EX-PARTE ORDERS. THE LD. COUNSEL HAS FURTHER INVITED OUR ATTENTION TO TH E AFFIDAVIT OF SHRI MANDEEP KUMAR, SECRETARY, M/S HOLY HEART EDUCATIONA L & WELFARE SOCIETY, VILLAGE CHAJLI, TEHSIL SUNAM, DISTRICT SAN GRUR, WHEREIN, HE HAS DEPOSED THAT THE ASSESSEE HAD ENGAGED A COUNSEL FO R PURSUING THE MATTER IN RELATION TO THE APPLICATION FOR REGISTRATION U/S 12AA OF THE ACT BEFORE THE LD. CIT(E). THAT THE ASSESSEE WAS UNDER BONA FI DE BELIEF THAT THE COUNSEL HAD BEEN ATTENDING THE PROCEEDINGS. THE ASS ESSEE HAD ALSO GIVEN ALL THE REQUIRED DOCUMENTS TO ITS COUNSEL. HOWEVER, WHEN THE ORDER OF CIT(E) WAS RECEIVED, IT REVEALED THAT THE COUNSEL DID NOT ATTEND THE PROCEEDINGS. SIMILAR AVERMENTS HAVE BEEN MADE IN THE AFFIDAVIT OF SHRI MALVINDER SINGH, SECRETARY, M/S KESHAV EDUCATIONAL SOCIETY, SURJAN BASTI, DIBRA, DISTRICT SANGRUR AND IN AFFIDAVIT OF SHRI H EM KUMAR, CHAIRMAN, M/S GIAN CHAND MODI EDUCATIONAL TRUST, PATRAN ROAD, DIBRA, DISTRICT SANGRUR. LD. COUNSEL FOR THE ASSESSEE, THEREFORE, SUBMITTED THAT THE FAILURE OF THE ASSESSEE TO PURSUE ITS MATTER BEFORE THE LD. CIT(E) WAS NOT 3 DELIBERATE OR INTENTIONAL BUT BECAUSE OF THE AFORE SAID CIRCUMSTANCES. IT HAS, THEREFORE, BEEN SUBMITTED THAT IN THE INTEREST OF JUSTICE, ASSESSEES MAY BE GIVEN AN OPPORTUNITY TO PROPERLY PURSUE THEIR CA SES BEFORE THE LD. CIT(E). 3. LD. DR, ON THE OTHER HAND, HAS OPPOSED THE ABOVE PRAYER. 4. KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES OF T HE CASE AND IN THE INTEREST OF JUSTICE, IN OUR VIEW, NO PREJUDICE WILL BE CAUSED TO THE REVENUE IF THE ASSESSEES ARE GIVEN AN OPPORTUNITY TO PROPER LY PRESENT THEIR CASES BEFORE THE LD. CIT(E). HENCE, THE IMPUGNED ORDERS O F THE LD. CIT (E) ARE SET ASIDE AND THE MATTERS IN ALL THE CAPTIONED APPE ALS ARE RESTORED BACK TO THE FILE OF THE CIT(E) FOR DECISION AFRESH. NEEDLE SS TO SAY THAT CIT (E) WILL GIVE PROPER OPPORTUNITY TO THE ASSESSEES TO PR ESENT THEIR CASES. IT IS ALSO DIRECTED THAT THE ASSESSEES WILL PRESENT THEMS ELVES BEFORE THE LD. CIT(E) EITHER IN PERSON OR THROUGH COUNSEL AS AND W HEN CALLED FOR IN THE PROCEEDINGS RELATING TO THE AFORESAID MATTERS AND W ILL NOT TAKE UNNECESSARY ADJOURNMENTS. 5. IN VIEW OF THIS, ALL THE APPEALS ARE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 25.10.2017 SD/- SD/- ( ANNAPURNA GUPTA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 25 TH OCT, 2017 RKK 4 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR