The World Peace Mission Trust, Chandigarh V. CIT II, Chandigarh

ITA 123/CHANDI/2014

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 77021 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-04-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 31-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMARVEER SINGH
• Assessee Lawyers: UPKAR SINGH
• Keywords: Charitable institution
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A, CHANDIGARH BEFORE SHRI T.R. SOOD, ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER ITA NO. 123/CHD/2014 ASSESSMENT YEARS : THE WORLD PEACE MISSION VS. CIT-II, CHANDIGARH TRUST, H NO. 1676 SECTOR 33D, CHANDIGARH AAATW 2167 N (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI UPKAR SINGH RESPONDENT BY: SHRI A MARVEER SINGH DATE OF HEARING 7.4.2014 DATE OF PRONOUNCEMENT 16.4.2014 O R D E R PER T.R. SOOD, A.M THIS APPEAL IS DIRECTED AGAINST THE ORDER DATED 18 .9.2013 OF THE LD. COMMISSIONER OF INCOME TAX-II, CHANDIGAR H. 2. IN THIS APPEAL THE ASSESSEE HAS RAISED THE FOLLO WING GROUNDS: 2 THE LD. COMMISSIONER OF INCOME TAX IS UNJUSTIFIE D IN PASSING THE ORDER IN HASTE WITHOUT GIVING A REASONABLE AND PROPER OPPORTUNITY TO THE APPELLANT TO REPRESENT THEIR CAS E. THE ASSESSEE COULD NOT GET THE INTIMATION OF APPEARANCE BEFORE T HE LD. COMMISSIONER OF INCOME TAX COULD NOT PRODUCE THE RE LEVANT REQUIRED DOCUMENTS AND INFORMATION BECAUSE OF SHIFT ING OF REGISTERED ADDRESS. HOWEVER, THE LD. COMMISSIONER OF INCOME TAX PASSED THE ORDER OF REJECTING THE REGISTRATION U/S 12A ON THE FIRST HEARING. 3 THAT THE TRUST FULFILS ALL THE REQUIREMENTS WHICH ARE REQUIRED TOGA REGISTRATION U/S 12A OF INCOME -TAX ACT, 1961. AS REQUIRED BY THE ASSESSING OFFICER ALL THE REQUISITE DOCUMENTS W ERE PRODUCED HIM. DETAILED TOE REGARDING THE ACTIVITIES OF THE TRUST WAS PRODUCED BEFORE HIM ALONG WITH SUPPORTING. THE TRU STEE PERSONALLY APPEAR BEFORE THE ASSESSING OFFICER BUT STILL THE LD. COMMISSIONER OF INCOME TAX HAS PASSED THE ORDER OF REJECTION. 3 AFTER HEARING BOTH THE PARTIES WE FIND THAT THE A SSESSEE MOVED AN APPLICATION U/S 12AA(1)(AA) BEFORE THE LD. COMMISSIONER OF INCOME TAX. THE CASE WAS FIXED FOR HEARING ON 10.9.2013 ASKING THE ASSESSEE TO FURNISH BOOKS OF A CCOUNTS, 2 BALANCE SHEET AND NOTE OF ACTIVITIES. NOBODY APPEA RED BEFORE THE LD. COMMISSIONER OF INCOME TAX ON THAT DATE. T HE CASE WAS ADJOURNED TO 20.9.2013 AND AN INSPECTOR WAS DEP UTED TO SERVE THE NOTICE. THE INSPECTOR REPORTED THAT THERE WAS NO TRUST ON THE GIVEN ADDRESS. THEREFORE THE LD. COMMISSIONE R OF INCOME TAX CONCLUDED THAT IT WAS NOT POSSIBLE TO VE RIFY THE CHARITABLE PURPOSE OF THE ASSESSEE AND ACCORDINGLY THE APPLICATION WAS REJECTED. 4 BEFORE US. THE LD. COUNSEL FOR THE ASSESSEE SUBMI TTED THAT IN FACT THE ADDRESS OF THE ASSESSEE HAS CHANGE D. HE FILED AN APPLICATION SHOWING THE NEW ADDRESS WHICH IS AS UNDER: H NO. 277, SECTOR 46-A, CHANDIGARH HE FURTHER SUBMITTED THAT IN THE INTEREST OF JUSTIC E ONE MORE OPPORTUNITY MAY BE GIVEN. 5 ON THE OTHER HAND, THE LD. D.R. FOR THE REVENUE SUPPORTED THE ORDER OF THE LD. COMMISSIONER OF INCO ME TAX. 6 AFTER CONSIDERING THE RIVAL SUBMISSIONS WE FIND T HAT SINCE THE ASSESSEE HAS CHANGED HIS ADDRESS BUT THE SAME W AS NOT INFORMED TO THE OFFICE OF THE LD. COMMISSIONER OF I NCOME TAX. IN FACT THE ASSESSEE SHOULD HAVE TAKEN ABUNDANT CA UTION OF INFORMING THE CONCERNED LD. COMMISSIONER OF INCOME TAX OF THE CHANGE OF ADDRESS. HOWEVER, IN THE INTEREST OF JU STICE WE SET ASIDE THIS ORDER AND REMIT THE MATTER BACK TO THE F ILE OF LD. COMMISSIONER OF INCOME TAX FOR AFRESH ADJUDICATION. THE ASSESSEE IS DIRECTED TO FURNISH THE APPLICATION BEF ORE THE LD. COMMISSIONER OF INCOME TAX REGARDING CHANGE OF ADDR ESS AND IS FURTHER DIRECTED TO COOPERATE IN THE PROCEEDINGS BEFORE THE LD. COMMISSIONER. 3 7. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 16.4.2014 SD/- SD/- (SUSHMA CHOWLA) (T.R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 16.4.2014 SURESH COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT/THE C IT(A)/THE DR