M/s Almast Baba Lal Badshah Ji, Jalandhar V. The Commissioner of Income Tax (Exemption), Chandigarh

ITA 121/ASR/2016

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 0772 (ITAT-AMRITSAR)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-05-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Next Hearing Date: 12-05-2016
• Assessment Year: misc
• Appeal Filed On: 23-02-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S KANWAL
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR BEFORE SH. A.D.JAIN, JUDICIAL MEMBER AND SH. T.S. KAPOOR, ACCOUNTANT MEMBER [ I.T.A NO. 121(ASR)/2016 ASSESSMENT YEAR: ...... M/S. ALMAST BABA LAL BADSHAH JI PRABANDAHK COMMITTEE, SUNDER NAGAR, NAKODAR, DISTT. JALANDHAR. PAN:AADTA6116G VS. CIT (EXEMPTION) 5 TH FLOOR, SECTOR 17-E CHANDIGARH. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. ANIL MIGLANI (ADV.) RESPONDENT BY: SH. S.S. KANWAL (DR.) DATE OF HEARING: 12.05. 2016 DATE OF PRONO UNCEMENT: 16.05.2016 ORDER PER T. S. KAPOOR (AM): THIS IS AN APPEAL FILED BY ASSESSEE AGAINST THE OR DER OF LEARNED CIT (EXEMPTION), DATED 28.12.2015, U/S 12AA OF THE ACT. 2. THE ASSESSEE HAS FILED VARIOUS GROUNDS OF APPEAL , HOWEVER, THE CRUX OF GROUNDS OF APPEAL IS GRIEVANCE OF THE ASSES SEE WITH ACTION OF LEARNED CIT(EXEMPTION) BY WHICH HE HAD NOT ALLOWED REGISTRATION TO THE SOCIETY U/S 12AA OF THE ACT. 3. THE LEARNED DR HAD FILED APPLICATION FOR ADJOURN MENT, HOWEVER, THE LEARNED AR INVITED OUR ATTENTION TO THE ORDER P ASSED BY CIT(EXEMPTION) AND SUBMITTED THAT THE ORDER HAS BEE N PASSED WITHOUT ITA NO.121 (ASR)/2016 ASST. YEAR: ..... 2 HEARING THE ASSESSEE AND THEREFORE, IT NEEDS TO GO BACK TO COMMISSIONER OF INCOME TAX WHO SHOULD PASS AN ORDER AFTER HEARIN G THE ASSESSEE. IT WAS SUBMITTED THAT ASSESSEES COUNSEL HAD PERSONALL Y VISITED CIT(EXEMPTION) OFFICE IN CHANDIGARH BUT SINCE THE C OMMISSIONER WAS NOT AVAILABLE THE DOCUMENTS WERE FILED ON RECEIPT COUNT ER AND LEARNED CIT PASSED ORDER WITHOUT CONFRONTING THE DISCREPANCIES. THE LEARNED AR, IN THIS RESPECT INVITED OUR ATTENTION TO ORDER OF PUNJ AB AND HARYANA HIGH COURT IN ITA NO.336(ASR)/2013, WHICH HAS BEEN RELIE D UPON THE COMMISSIONER IN REJECTING THE APPLICATION OF ASSESS EE. THE LEARNED AR SUBMITTED THAT IN THIS ORDER ALSO THE HONBLE HIGH COURT HAD DIRECTED TO THE COMMISSIONER TO UNDERTAKE FRESH EXERCISE ON THE APPLICATION OF ASSESSEE FOR CONSIDERATION OF REGISTRATION U/S 12AA OF THE ACT. IN VIEW OF THE ABOVE, IT WAS SUBMITTED THAT MATTER NEEDS TO GO BACK THE CIT(EXEMPTION) FOR RE-CONSIDERATION OF THE APPLICAT ION. THE LEARNED DR, HOWEVER, MAINTAINED THAT HE HAD FILED APPLICATION F OR ADJOURNMENT AND THUS MATTER WAS TO BE ARGUED BY PRINCIPAL COMMISSIO NER. 4. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GONE TH ROUGH THE MATERIAL PLACED ON RECORD. WE FIND THAT THOUGH THE REVENUE HAS STATED THAT THE CASE WAS TO BE ARGUED BY PRINCIPAL COMMISS IONER AND HENCE THEY APPLIED FOR ADJOURNMENT BUT GOING THROUGH THE MATERIALS AND THE SUBMISSIONS OF LEARNED COUNSEL, WE FIND THAT THE CO MMISSIONER HAS PASSED ORDER WITHOUT HEARING THE ASSESSEE WHICH IS APPARENT FROM PARA- ITA NO.121 (ASR)/2016 ASST. YEAR: ..... 3 4 OF THE ORDER, AND WHETHER THE DR IS PRINCIPAL COM MISSIONER OR MR. S. S. KANWAL WILL NOT HAVE ANY DIFFERENCE AS THE LD. C IT NEEDS TO PASS ORDER AFTER HEARING THE ASSESSEE AND. THEREFORE, IN VIEW OF SUBSTANTIAL JUSTICE, WE REJECT THE APPLICATION FOR ADJOURNMENT AND REMIT THE ISSUE BACK TO THE OFFICE OF CIT(EXEMPTION), WHO ON THE BASIS OF DOCUM ENTS AND OTHER RECORDS OF THE ASSESSEE WILL DETERMINE AS TO WHETHE R THE ASSESSEE IS ELIGIBLE FOR REGISTRATION U/S 12AA OF THE ACT. NEED LESS TO SAY THAT ASSESSEE WILL BE PROVIDED SUFFICIENT OPPORTUNITY OF BEING HE ARD AND ASSESSEE WILL ALSO MAKE ENDEAVOR TO UTILIZE THIS OPPORTUNITY TO P RESENT ITS CASE AS THE CONTINUATIONS NONE COOPERATION BY AN ASSESSEE CANNO T BE ACCEPTED. 5. IN VIEW OF THE ABOVE APPEAL FILED BY THE ASSESSE E IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH MAY, 2016 SD/- SD/- (A.D. JAIN) (T . S. KAPOOR) JUDICIAL MEMBER ACCOUNTANT MEM BER DATED:16.05.2016. /PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) THE ASSESSEE: (2) THE (3) THE CIT(A), (4) THE CIT, (5) THE SR DR, I.T.A.T., TRUE COPY BY ORDER