The Dhruv Foundation, Kanpur V. Commissioner of Income Tax (Exemption), Lucknow

ITA 13/LKW/2019

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5405 (ITAT-LUCKNOW)
• Duration Of Justice: 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 16-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 12A; 12AA; 11

Judgement Text

I.T.A. NO.13/LKW/2019 ASSESSMENT YEAR:N.A. 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA NO.13/LKW/2019 ASSESSMENT YEAR:N.A. EARLY HEARING APPLICATION NO.03/LKW/19 (IN ITA NO.13/LKW/2019) ASSESSMENT YEAR:N.A. THE DHRUV FOUNDATION, KANPUR. VS. CIT (EXEMPTIONS), LUCKNOW. (APPELLANT) (RESPONDENT) O R D E R PER T. S. KAPOOR, A.M. THIS APPLICATION FOR EARLY HEARING HAS BEEN FILED BY THE ASSESSEE WITH A PRAYER TO HEAR THE APPEAL IN I.T.A. NO.13/LKW/201 9. LEARNED A. R., AT THE OUTSET, SUBMITTED THAT ASSESSEE IS A CHARITABLE ORG ANIZATION FOR WHICH IT HAD FILED APPLICATION FOR REGISTRATION U/S 12A OF THE A CT. IT WAS SUBMITTED THAT THE MANAGING TRUSTEE OF THE ASSESSEE TRUST FELL SER IOUSLY ILL AND UNDER WENT TREATMENT AND THEREFORE, COULD NOT APPEAR ON THE AP POINTED DATE BEFORE THE CIT (EXEMPTION) AND THEREFORE, THE LEARNED CIT (EXE MPTION) REJECTED THE APPLICATION OF THE ASSESSEE VIDE ORDER DATED 12/07/ 2018. IT WAS SUBMITTED THAT AGAINST THE ORDER FOR REJECTION THE ASSESSEE H AS FILED APPEAL BEFORE THIS HON'BLE TRIBUNAL WHICH HAS NOT BEEN FIXED SO FAR AN D BECAUSE OF DENIAL OF APPELLANT BY SHRI ASHISH AGARWAL, ADVOCATE RESPONDENT BY SHRI C. K. SINGH (D.R.) DATE OF HEARING 24 / 01 /201 9 DATE OF PRONOUNCEMENT 25 / 01 /201 9 I.T.A. NO.13/LKW/2019 ASSESSMENT YEAR:N.A. 2 REGISTRATION U/S 12A OF THE ACT, THE ASSESSING OFFI CER WILL COMPLETE THE ASSESSMENT DENYING THE BENEFIT U/S 11 WHICH WILL AG AIN GIVE RISE TO FURTHER LITIGATION. THEREFORE, IT WAS PRAYED THAT THE APPE AL OF THE ASSESSEE MAY BE FIXED FOR HEARING ON PRIORITY BASIS. 2. AS REGARDS THE MERITS OF THE APPEAL, LEARNED A. R. SUBMITTED THAT LEARNED CIT (EXEMPTION) HAS PASSED EX-PARTE ORDER A ND THEREFORE, ASSESSEE WILL BE SATISFIED IF IT IS PROVIDED ANOTHER OPPORTU NITY TO EXPLAIN ITS CASE BEFORE LEARNED CIT (EXEMPTION) AND IT WAS PRAYED TH AT THE MATTER MAY BE REMANDED BACK TO LEARNED CIT (EXEMPTION). 3. LEARNED D. R., HAD NO OBJECTION TO THE PROPOSAL OF LEARNED A. R. 4. WE HAVE HEARD THE RIVAL PARTIES AND CONSIDERED T HE CONTENTS OF APPLICATION FOR EARLY HEARING OF APPEAL AND HAVE AL SO GONE THROUGH THE ORDER PASSED BY LEARNED CIT (EXEMPTION). WE FURTHER FIN D THAT THE ASSESSEE HAS FILED APPLICATION FOR REGISTRATION ON 25/01/2018 AN D WAS DIRECTED TO MAKE COMPLIANCE FOR SPECIFIC QUERIES AND THE DATE OF COM PLIANCE WAS FIXED AS 12/07/2018. ON 12/07/2018 THE ASSESSEE COULD NOT A PPEAR BEFORE LEARNED CIT (EXEMPTION) AS THE MANAGING TRUSTEE OF THE ASSE SSEE TRUST WAS ILL AS IS APPARENT FROM PAGE NO. 22 OF THE PAPER BOOK, WHERE A COPY OF MEDICAL CERTIFICATE OF SHRI HARISH CHAND PANT IS PLACED. S HRI HARISH CHAND PANT IS THE MANAGING TRUSTEE OF THE TRUST, AS IS APPARENT F ROM THE COPY OF TRUST DEED PLACED ON PAGES 3-21 OF THE PAPER BOOK. THE LE ARNED CIT (EXEMPTION), WITHOUT FURTHER GIVING OPPORTUNITY TO THE ASSESSEE, REJECTED THE APPLICATION FILED BY THE ASSESSEE U/S 12AA OF THE ACT. WE FIND THAT ASSESSEE HAD SUFFICIENT CAUSE FOR NOT APPEARING BEFORE LEARNED C IT (EXEMPTION). WE FIND THAT REJECTION OF APPLICATION U/S 12A OF THE ACT, T HAT TOO, WITHOUT HEARING THE ASSESSEE, WILL GIVE RISE TO FURTHER LITIGATION AS T HE ASSESSING OFFICER WILL NOT GIVE EXEMPTION U/S 11 OF THE ACT. THEREFORE, IN TH E INTEREST OF JUSTICE AND TO I.T.A. NO.13/LKW/2019 ASSESSMENT YEAR:N.A. 3 AVOID FURTHER LITIGATION, WE DEEM IT APPROPRIATE TO ALLOW THE APPLICATION OF THE ASSESSEE FOR EARLY HEARING AND SINCE THE ORDER PASSED BY LEARNED CIT (EXEMPTION) IS AN EX-PARTE ORDER THEREFORE, WE DEEM IT APPROPRIATE THATLD CIT (EXEMPTION) SHOULD DECIDE THE ISSUE AFRESH. TH EREFORE, THE ORDER OF LEARNED CIT (EXEMPTION) IS SET ASIDE TO HIS OFFICE WITH A DIRECTION TO PASS A FRESH ORDER AFTER GIVING AN OPPORTUNITY TO THE ASSE SSEE OF BEING HEARD. 5. IN VIEW OF THE ABOVE THE APPLICATION FOR EARLY H EARING IS ALLOWED AND THE APPEAL OF THE ASSESSEE IN I.T.A. NO.13/LKW/2019 IS ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 25/01/2019) SD/. SD/. ( A. D. JAIN ) ( T. S. KAPOOR ) VICE PRESIDENT ACCOUNTANT MEMBER DATED:25/01/2019 *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