Amala Cancer Research Centre Society, Trichur V. The CIT, Trichur

ITA 128/COCH/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 7480 (ITAT-COCHIN)
• Duration Of Justice: 1 year(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-03-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Next Hearing Date: 02-03-2016
• Assessment Year: misc
• Appeal Filed On: 18-02-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SHANTOM BOSE
• Assessee Lawyers: V VENUGOPAL
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 80G

Judgement Text

ITA NO . 128/COCH/2015 1 IN THE INCOME TAX APPEL L A TE T R IBUNAL COCHIN BENCH , COCHIN BEFORE S/SH RI B P JAIN , A M & G EORGE GEORGE.K , J M ITA NO . 128/COCH/2015 AMALA CANCER RESEARCH CENTRE SOCIETY AMALA NAGAR THRISSUR 680 533 VS THE COMMISSIONER OF INCOME TAX THRISSUR ( APPELLANT) ( RESPONDENT) PAN NO. AAATA4064A ASSESSEE BY SH V VENUGOP A L REVENUE BY SH SHANTOM BOSE, CIT - DR DATE OF HEARING 2 ND MARCH 2016 DATE OF PRONOUNCEMENT 3 RD MARCH 2016 OR D ER PER GEORGE GEORGE. K. J M: THIS APPEAL, AT THE INSTANCE OF THE ASSESSEE , IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX , PASSED U/S 80G(5)( VI ) OF THE INCOME TAX, 1961 DATED 14.11.2014. 2 BRIEF FACTS OF THE CASE ARE AS FOLLOWS: THE ASSESSEE IS A SOCIETY REGISTERED UNDER THE TRAVANCORE COCHIN LITERARY SCIENT IFIC AND CHARITABLE SOCIETIES REGISTRATION A CT, 1955. THE SOCIETY HAD APPLIED TO THE COMMISSIONER OF INCOME TAX, THRISSUR (APPLICATION DATED 19.5.2014) FOR APPROVAL U/S 80G( 5)( V I ) OF THE INCOME TAX ACT, 1961. THE ITA NO . 128/COCH/2015 2 COMMISSIONER OF INCOME TAX , VIDE HIS ORDER DATED 14.11.2014 REJECTED THE APPLICATION FOR APPROVAL U/S 80G (5) (VI ) OF THE I T ACT. 3 AGGRIEVED, THE ASSESSEE HAS FILED THIS PRESENT APPEAL BEFORE US. THE LD COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE APPLICATION U /S 80G(5)(VI ) HAS BEEN REJECTED WIT HOUT GIVING ANY OPPORTUNITY TO EXPLAIN THE SOCIETY S CASE . IT WAS SUBMITTED THAT THE COMMISSIONER OF INCOME TAX HAS DECIDED THE MATTER AGAINST THE ASSESSEE BASED ON IRRELEVANT CONSIDERATION AND FACTORS , WHICH ARE NEVER PUT TO THE ASSESSEE FOR REBUTTAL. TH EREFORE, IT WAS PRAYED THAT THE MATTER MAY BE RESTORED TO THE COMMISSIONER OF INCOME TAX FOR PROPER CONSIDERATION OF APPLICATION U/S 80G (5) AND TO AFFORD REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE LD DR PRESENT WAS DULY HEARD. 4 WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. IN THE INSTANT CASE, THE COMMISSIONER OF INCOME ON RECEIPT OF THE APPLICATION FOR APPROVAL U/S 80G(5) HAD CALLED FOR CERTAIN DETAILS. THE DETAILS CALLED FOR WERE DULY FURNISHED BY THE ASSESSEE. ON REC EIPT OF THE DETAILS, THE COMMISSIONER OF INCOME TAX, WITHOUT GIVING ANY OPPORTUNITY TO THE ASSESSEE , DECIDED THE MATTER AGAINST THE ASSESSEE. THE POINT ON WINCH HE HAS PLACED RELIANCE FOR REJECTION OF APPLICATION U/S 80G(5)(VI ) WAS NEVER PUT TO THE ASSESSEE FOR ITS REBUTTAL. WE ARE OF THE VIEW THAT THERE WAS VIOLATION OF PRINCIPLES OF NATURAL JUSTICE . T HEREFORE, IN THE INTEREST OF JUSTICE AND EQUITY, WE DEEM IT APPROPRIATE TO ITA NO . 128/COCH/2015 3 RESTORE THE MATTER TO THE COMMISSIONER OF INCOME TAX FOR DE - NO VA CONSIDERATION OF THE ASSESSEE S APPLICATION FOR APPROVAL U/S 80G (5) OF THE ACT. THE CIT SHALL DECIDE MATTER AFRESH ON MERITS IN ACCORDANCE WITH LAW AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE ORDER ACCORDINGLY. 4 IN THE RESULT, THE APPEAL FILE D BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 3 RD DAY OF MARCH 2016 . SD/ - SD/ - ( B P JAIN ) ( GEORGE GEORGE K ) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN: DATED 3 RD MARCH 2016 RAJ* COPY TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT , 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN