Lord Buddha Educational Society, V. Commissioner of Income Tax (Exemption), Lucknow

ITA 129/LKW/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1140 (ITAT-LUCKNOW)
• Duration Of Justice: 11 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 20-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice
• Section: 80G; 12AA

Judgement Text

I.T.A. NO.129/LKW/2017 ASSESSMENT YEAR: N.A. 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI T. S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA NO.129/LKW/2017 ASSESSMENT YEAR:N.A. LORD BUDHA EDUCATIONAL SOCIETY, 229, SECTOR -15A, NOIDA. PAN:AAAAL 3913 E VS. CIT (EXEMPTIONS), LUCKNOW. (APPELLANT) (RESPONDENT) O R D E R PER T. S. KAPOOR, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF CIT (EXEMPTIONS) DATED 25/01/2017 U/S 80G OF THE I.T. A CT. 2. AT THE OUTSET, LEARNED A. R. SUBMITTED THAT THE ASSESSEE IS ENJOYING REGISTRATION U/S 12AA OF THE ACT AND HAD APPLIED FO R REGISTRATION U/S 80G OF THE ACT WHICH THE CIT (EXEMPTIONS) HAS REJECTED. I T WAS SUBMITTED THAT THE CIT (EXEMPTIONS) REQUIRED THE ASSESSEE TO FURNISH C ERTAIN INFORMATION WHICH THE ASSESSEE HAD FILED ON 25/01/2017 AND WHICH THE CIT (EXEMPTIONS) HAD NOTED IN HIS ORDER. HE SUBMITTED THAT ON THE SAME DAY, WITHOUT AFFORDING ANY OPPORTUNITY TO THE ASSESSEE TO REBUT OR EXPLAIN HIS FINDINGS, THE CIT (EXEMPTIONS) DISALLOWED THE CLAIM OF THE ASSESSEE U /S 80G OF THE ACT. APPELLANT BY SHRI SHUBHAM RASTOGI, C.A. RESPONDENT BY S HRI J. S. MINHAS, CIT, D.R. DATE OF HEARING 01/02/2018 DATE OF PRONOUNCEMENT 01 / 02 /201 8 I.T.A. NO.129/LKW/2017 ASSESSMENT YEAR: N.A. 2 3. LEARNED D. R., ON THE OTHER HAND, SUPPORTED THE ORDER OF THE CIT (EXEMPTIONS). 4. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GONE T HROUGH THE MATERIAL PLACED ON RECORD. IT IS AN UNDISPUTED FACT THAT T HE CIT (EXEMPTIONS) WANTED CERTAIN INFORMATION FOR CONSIDERING APPROVAL U/S 80G OF THE ACT AND THE ASSESSEE REPLIED TO THOSE QUERIES VIDE LETTER D ATED 25/01/2017. THIS FACT HAS BEEN NOTED BY CIT (EXEMPTIONS) IN HIS ORDE R UNDER PARA 2 ITSELF. ON THE SAME DATE THE CIT (EXEMPTIONS), AFTER RECORD ING HIS FINDING AND WITHOUT CONFRONTING THE SAME TO THE ASSESSEE AND WI THOUT GIVING THE ASSESSEE A CHANCE TO EXPLAIN HIS OBSERVATIONS, DISA LLOWED THE CLAIM OF THE ASSESSEE U/S 80G OF THE ACT. THE ACTION OF CIT (EX EMPTIONS) IS AGAINST THE RULES OF NATURAL JUSTICE, THEREFORE, WE DEEM IT APP ROPRIATE TO REMIT THE ISSUE BACK TO THE FILE OF THE CIT (EXEMPTIONS) WHO SHOULD READJUDICATE ON THE ABOVE ISSUE AFTER GIVING SUFFICIENT OPPORTUNITY TO THE ASSESSEE TO EXPLAIN HIS CASE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 01/02 /2018) SD/. SD/. (PARTHA SARATHI CHAUDHURY) ( T. S. KAPOOR ) JUDICIAL MEMBER A CCOUNTANT MEMBER DATED:01/02/2018 *SINGH COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A) 5. D.R., I.T.A.T., LUCKNOW