M/s Rajpal Singh Memorial Educational Society, V. Commissioner of Income Tax (Exemption), Lucknow

ITA 120/LKW/2015

• Counselvise Citation: 12023714 RSA 2015
• Duration Of Justice: 5 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 30-07-2015
• Assessment Year: misc
• Appeal Filed On: 18-02-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O N PATHAK
• Keywords: Opportunity of being heard
• Section: 12AA; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI. A. K. GARODIA, ACCOUNTANT MEMBER ITA NO.120/LKW/2015 M/S RAJPAL SINGH MEMORIAL EDUCATIONAL SOCIETY VILLAGE RAMPUR, MORADABAD V. CIT (EXEMPTION) LUCKNOW TAN/PAN:AABAR6604F (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI. RAKESH GARG, ADVOCATE RESPONDENT BY: SHRI. O. N. PATHAK, D.R. DATE OF HEARING: 30 07 2015 DATE OF PRONOUNCEMENT: 05 08 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 DENYING REGISTRATION UNDER SECTION 12AA OF THE INCOME-TAX ACT, 1961 (HEREINAFTER CALLED IN SHORT THE ACT'). 2. THE FACTS IN BRIEF BORNE OUT FROM THE RECORD ARE THAT THE ASSESSEE HAS FILED AN APPLICATION FOR GRANT OF REGISTRATION UNDER SECTION 12AA OF THE ACT. THE APPLICATION FILED UNDER SECTION 12AA OF THE ACT WAS TAKEN UP BY THE LD. COMMISSIONER OF INCOME-TAX, AND INITIALLY THE LD. COUNSEL FOR THE ASSESSEE HAS APPEARED AND REQUESTED FOR ADJOURNMENT BUT THEREAFTER NONE APPEARED ON BEHALF OF THE ASSESSEE AND THE LD. COMMISSIONER OF INCOME-TAX HAS DISPOSED OF THE APPLICATION FILED UNDER SECTION 12AA OF THE ACT BY DISMISSING THE SAME. 3. THE LD. COUNSEL FOR THE ASSESSEE APPEARED BEFORE US AND HAS CONTENDED THAT PROPER APPEARANCE WAS MADE ALONG WITH RELEVANT RECORD, BUT THE LD. COMMISSIONER OF INCOME-TAX HAS NOT TAKEN COGNIZANCE OF THE SAME AND HAS REJECTED THE APPLICATION FOR GRANT OF REGISTRATION UNDER :- 2 -: SECTION 12AA OF THE ACT. THEREFORE, IN THE INTEREST OF JUSTICE, THE MATTER MAY BE RESTORED BACK TO THE FILE OF THE LD. COMMISSIONER OF INCOME-TAX WITH A DIRECTION TO RE-EXAMINE THE CLAIM OF THE ASSESSEE IN THE LIGHT OF EVIDENCE AVAILABLE WITH HIM. 4. THE LD. D.R. DID NOT DISPUTE THE REQUEST MADE BY THE LD. COUNSEL FOR THE ASSESSEE. 5. HAVING CAREFULLY EXAMINED THE ORDER OF THE LD. COMMISSIONER OF INCOME-TAX, WE FIND THAT THE LD. COUNSEL FOR THE ASSESSEE HAS APPEARED INITIALLY BEFORE THE LD. COMMISSIONER OF INCOME-TAX. BUT ON THE LAST DATE FIXED FOR HEARING I.E. ON 26.12.2014 NONE APPEARED ON BEHALF OF THE ASSESSEE AND THE LD. COMMISSIONER OF INCOME-TAX HAS RECORDED IN HIS ORDER THAT NONE IS ATTENDED ON 26.12.2014 ON BEHALF OF THE APPLICANT NOR REQUISITE DETAILS HAVE BEEN FILED/PRODUCED. IN THE LIGHT OF THESE FACTS, WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE AFFORDED TO THE ASSESSEE AND ACCORDINGLY WE SET ASIDE THE ORDER OF THE LD. COMMISSIONER OF INCOME-TAX PASSED UNDER SECTION 12AA OF THE ACT WITH A DIRECTION TO RE- ADJUDICATE THE ISSUE OF GRANT OF REGISTRATION UNDER SECTION 12AA OF THE ACT AFTER AFFORDING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO PRODUCE THE RELEVANT RECORD BEFORE THE LD. COMMISSIONER OF INCOME-TAX ON HIS DEMAND. 6. 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: 5 TH AUGUST, 2015 JJ:3007 :- 3 -: COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR