Goonj Foundation, Nashik V. Commissioner of Income-tax, (Exeption), Pune

ITA 1361/PUN/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5761 (ITAT-PUNE)
• Duration Of Justice: 5 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 11-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B KISHORE
• Keywords: Principle of natural justice
• Section: 12AA; 12

Judgement Text

] IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE SHRI GEORGE MATHAN, JM AND SHRI ANIL CHATURVEDI, AM . / ITA NO.1361/PUN/2019 GOONJ FOUNDATION, ROOM NO.322, 3 RD FLOOR, P.M.T. BUILDING, SHANKARSHET ROAD, SWARGATE, PUNE. PAN : AACTG4969L. . / APPELLANT V/S THE COMMISSIONER OF INCOME TAX, EXEMPTION, PUNE. . / RESPONDENT ASSESSEE BY : NONE. REVENUE BY : SHRI B.KISHORE, CIT. / ORDER PER ANIL CHATURVEDI, AM : THIS APPEAL FILED BY THE ASSESSEE IS EMANATING OUT OF THE ORDER OF COMMISSIONER OF INCOME TAX (EXEMPTIONS) PUNE DATED 12.0 7.2019 PASSED U/S 12AA(1)(B)(II) OF THE INCOME TAX ACT. 2. THE RELEVANT FACTS AS CULLED OUT FROM THE MATERIAL ON R ECORD ARE AS UNDER :- ASSESSEE IS A TRUST REGISTERED UNDER THE BOMBAY PUBLIC TRUST ACT, 1950 ON 08.01.2016. ASSESSEE ELECTRONICALLY FILED AN APPLICATION FO R REGISTRATION OF TRUST UNDER SEC.12AA(1)(B)(II) OF THE ACT ON 12.01.2019 AND THE SAME WAS REJECTED BY CIT (EXEMPTIONS), PUNE VIDE ORDER NO.ITBA/EXM /S/EXM1/2019- / DATE OF HEARING : 12.02.2020 / DATE OF PRONOUNCEMENT: 17.02.2020 2 ITA NO.1361/PUN/2019 20/1016753242(1) DATED 12.07.2019. AGGRIEVED BY THE ORD ER OF LD.CIT(E), ASSESSEE IS NOW IN APPEAL BEFORE US AND HAS RAISED THE FOLLOWING GROUN DS : 1. THE AO I . E. CI T E X EMP TI O N S, P UN E IS N OT JU S TIFI E D IN REJECTING THE APPLICAT I ON FOR RE G ISTRATIO N U / S 12 A O F THE I N C O M E TA X ACT,1961 WITHO UT GI V ING US THE R E AS O N A BLE O PP O R TU N IT Y O F B EING H E A R D. 2. THE N O T ICE DA TED 2 8 / 0 2 / 2019 UN DE R W HI CH I N FORMA T ION WAS CA L LED FOR WAS NEVER B E ING SERVE D , HENCE WE WERE I N NOT POSITIO N T O MAKE THE NECE SSA RY C O MP L I A NC ES. 3. FUR T HER , THE STA TU S OF OUR A PPLICAT I O N O N T H E I N COME T AX SI T E W A S ALWA Y S ' S U C CESSFULLY E - F I LE D' . WE REG U LAR L Y VI S IT E D THE WE B SITE FOR THE S T A TUS O F TH E SA ME A ND A L S O HA V E THE SCREE N SHOTS OF T H E WE B S I T E ON V AR I O U S D A T ES U PTO T H E DATE OF P A SSING OF ORDER WHEREIN THE S T AT U S WAS A L WAYS S HO W N A S ' S U CC ES S F U L L Y E - FI L ED' AN D THU S WE WERE N OT IN POSITI O N T O COM P LY . 4. TH E NOT I C E DATED 28 / 0 2 / 2 0 1 9 WA S N E V ER SERVED VIA EM A IL OR B Y POST A S R E QU I R ED U N DER S E C TION 282 OF THE INCOME TA X A C T , 19 6 1 . 5. O N TH E B ASIS O F FAC T S AN D IN T HE CI RCUMSTA N CES OF T H E CASE , T HE ORDER PASS E D U / S 1 2AA(L ) ( B )( I I) OF T H E A C T MA Y P L E A SE B E QUASHED . 3. ALL THE GROUNDS BEING INTER-CONNECTED ARE CONSIDERED TOGETHE R. 4. ON THE DATE OF HEARING, NONE APPEARED ON BEHALF OF THE A SSESSEE NOR ANY ADJOURNMENT APPLICATION WAS FILED. WE THEREFORE PROCEED TO DISPOSE OF THE APPEAL EX-PARTE QUA THE ASSESSEE BASED ON THE MATERIA L AVAILABLE ON RECORD AND AFTER HEARING THE LD.D.R. 5. BEFORE US, LD. D.R. SUBMITTED THAT IN THE ABSENCE O F THE REQUIRED DETAILS WHICH WERE NOT FILED BY ASSESSEE, LD.CIT(E) WAS FULLY J USTIFIED IN REJECTING THE APPLICATION FOR REGISTRATION. HE THUS SUPPOR TED THE ORDER OF LD.CIT(E). 6. WE HAVE HEARD THE LD. D.R. AND PERUSED THE MATERIAL O N RECORD. THE ISSUE IN THE PRESENT CASE IS WITH RESPECT TO DENIAL OF GRA NT OF REGISTRATION U/S 12AA OF THE ACT. WE FIND THAT LD.CIT(E) REJECTED THE AP PLICATION OF REGISTRATION OF TRUST MAINLY FOR THE REASON THAT THE REQ UIRED DETAILS WERE NOT FURNISHED BY THE ASSESSEE. BEFORE US, THOUGH ASSESSEE DID NOT APPEAR BUT IN 3 ITA NO.1361/PUN/2019 VIEW OF THE WELL SETTLED PRINCIPLE OF NATURAL JUSTICE THAT SU FFICIENT OPPORTUNITY OF HEARING SHOULD BE AFFORDED TO THE PARTIES AND NO PARTY SHOULD BE CONDEMNED UNHEARD, WE ARE OF THE VIEW THAT ONE MORE OP PORTUNITY BE GRANTED TO THE ASSESSEE TO PRESENT ITS CASE BEFORE THE LD.CIT(E ). WE THEREFORE RESTORE THE MATTER BACK TO THE FILE OF LD.CIT(E) TO DECIDE THE ISSU E OF REGISTRATION OF TRUST U/S 12AA OF THE ACT IN ACCORDANCE WITH LAW AND A FTER GRANTING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. THUS, THE GROUNDS OF ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 17 TH DAY OF FEBRUARY, 2020. SD/- SD/- ( GEORGE MATHAN ) ( ANIL CHATURVEDI ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER PUNE; DATED : 17 TH FEBRUARY, 2020. YAMINI !'#$#%! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. 4. 5 6. CIT(A)-4, PUNE. PR. CIT-3, PUNE. '#$ %%&',) &', / DR, ITAT, A PUNE; $,-./ GUARD FILE. / BY ORDER // TRUE COPY // /01%2&3 / SR. PRIVATE SECRETARY ) &', / ITAT, PUNE.