Indian Democratic Environment and Human Rights Org, East Singhbhum V. CIT (Exemptions), Patna

ITA 132/RAN/2016

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 7788 (ITAT-RANCHI)
• Duration Of Justice: 2 year(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 27-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D K SUTARIYA CITA JSR
• Keywords: Corroborative evidences

Judgement Text

1 ITA NO. 132 /RAN/ 201 6 IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI N.S.SAINI , ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE , JUDICIAL MEMBER ITA NO. 132 /RAN/201 6 A .Y. : 20 15 - 2016 INDIAN DEMOCRATIC ENVIRONMENT AND HUMAN RIGHTS ORG ANISATION, VILL - TILAI TAND, PO - JADUGORA, DIST - EAST SINGHBHUM(JHARKHAND) - 832102 V S CIT, PATNA P AN NO. : A A AAH 4335 H (APPELLANT ) . RESPONDENT ASSESSEE BY : NONE REVENUE BY :SHRI D.K.SUTARIYA, CIT(A), JSR DATE OF HEARING : 2 2 . 05 .201 8 DATE OF PRONOUNCEMENT : 24.05 .201 8 O R D E R PER PAVAN KUMAR GADALE, JM : TH IS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(E ), PATNA , DATED 29.02.2016. 2. THE SOLE ISSUE INVOLVED IN THE PRESENT APPEAL OF THE ASSESSEE IS WITH RESPECT TO REJECTION OF APPLICATION FOR GRANT OF REGISTRATION U/S.12AA OF THE ACT. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE MATTER WAS CALLED FOR HEARING, NEITHER ANY ADJOURNMENT APPLICATION WAS PLACED ON RECORD BY THE ASSESSEE . EARLIER ALSO ON MANY OCCASIONS, THE ASSESSEE WAS 2 ITA NO. 132 /RAN/ 201 6 NOT PRESENT, THEREFORE, THE BENCH PROCEED ED TO DISPOSE OFF THE APPEAL ON THE BASIS OF MATERIAL AVAILABLE ON RECORD AND THE SUBMISSIONS OF LD. DR. 4. BRI EF FACTS OF THE CASE ARE THAT THE ASSESSEE IS A SOCIETY AND FILED AN APPLICATION DATED 31.08.2015 SEEKING REGISTRATION U/S.12AA OF THE ACT, HOWEVER, THE CIT(E) REJECTED THE APPLICATION FOR GRANT OF REGISTRATION ON THE GROUND THAT REQUIRED DOCUMENTS COULD NOT BE PRODUCED BEFORE THE HIM WHICH MAY PROVE THAT EXPENSES INCURRED FOR THE ACTIVITIES FOR WHICH THE SOCIETY IS BEING ESTABLISHED AND THE ASSESSEE SOCIETY FAILED TO SUBSTANTIATE THE GENUINENESS OF THE ACTIVITIES. 5 . AGGRIEVED BY THE ORDER OF CIT( E ), THE ASSESSEE HAS FILED AN APPEAL BEFORE THE TRIBUNAL. 6 . NONE APPEARED ON BEHALF OF THE ASSESSEE. ON THE OTHER HAND, LD.DR BEFORE US SUBMITTED THAT THE CIT(E) HAS REJECTED THE REGISTRATION APPLICATION U/S.12AA OF THE ACT AS THE ASSESSEE HAS NOT COMPLIED WITH THE CONDITIONS REQUIRED FOR REGISTRATION AND, THEREFORE, ASSESSEES APPEAL SHOULD BE DISMISSED. 7. WE HAVE HEARD SUBMISSIONS OF LD.DR AND PERUSED THE MATERIAL ON RECORD. THE SOLE DISPUTE IS WITH RESPECT TO REJECTION OF REGISTRATION U/S.12AA OF THE ACT. LD.DR BEFORE US SUBMITTED THAT AS THE ASSESSEE HAS NOT COMPLIED WITH TH E CONDITIONS REQUIRED FOR REGISTRATION, THE CIT(E) HAS RIGHTLY REJECTED THE REGISTRATION APPLICATION U/S.12AA OF THE ACT. HOWEVER, ON PERUSAL OF THE ORDER OF CIT(E), WE FIND THAT THE CIT(E) HAS GONE THROUGH THE FINANCIAL ASPECTS AND SINCE THERE IS NO COMPLETE ADDRES S OF THE DONORS AND 3 ITA NO. 132 /RAN/ 201 6 FURTHER THE ASSESSEE COULD NOT PRODUCE THE CASH BOOK OR LEDGER ACCOUNT, HAS REJECTED THE APPLICATION OF THE ASSESSEE. IN OUR OPINION THE CIT(E) AT THE TIME OF REGISTRATION HAS TO VERIFY WHETHER THE OBJECTS AND THE ACTIVITIES OF THE ASSE SSEE SOCIETY ARE GENUINE. THEREFORE, THESE FACT DOES NOT EMANATE FROM THE CIT(E) ORDER WHERE THE CIT(E) HAS VERIFIED THE OBJECTS AND THERE IS NO FINDING IN THIS REGARD. ACCORDINGLY, IN THE INTEREST OF SUBSTANTIAL JUSTICE, WE PROVIDE ONE MORE OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATES ITS CLAIM WITH SUPPORTING EVIDENCE OF GENUINENESS OF OBJECTS AND ACTIVITIES OF THE ASSESSEE SOCIETY BEFORE THE CIT(E) AND THE CIT(E) IS DIRECTED TO CONSIDER THE SUBMISSION OF THE ASSESSEE AND PASS THE ORDER ACCORDINGLY. THUS, THE GROUND OF APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 8 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON 24 / 05 /201 8 SD/ - SD/ - ( N.S.SAINI ) ( PAVAN KUMAR GADALE ) ACCOUNTANT MEMBER JUDICIAL MEMBER RANCHI , DATED 24 / 05 /201 8 PRAKASH KUMAR MISHRA , SR. PS COPY OF THE ORDER FORWARDED TO : BY ORDER, //T RUE COPY// 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) CONCERNED 4. CIT , CONCERNED 5. DR, ITAT, RANCHI 6. GUARD FILE. 4 ITA NO. 132 /RAN/ 201 6 SR.PS, ITAT, RANCHI