Total Environment Music Foundation, Bangalore V. CIT, Bangalore

ITA 141/BANG/2015

• Counselvise Citation: [2015] 128 COUNSELVISE.COM (IT) 9793 (ITAT-BANGALORE)
• Duration Of Justice: 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-06-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 11-02-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: VISHNU MOORTHY
• Keywords: Set aside

Judgement Text

ITA.141/BANG/2015 PAGE - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH 'A', BANGALORE BEFORE SHRI. N. V. VASUDEVAN, JUDICIAL MEMBER AND SHRI. ABRAHAM P. GEORGE, ACCOUNTANT MEMBER I.T.A NO.141/BANG/2015 (ASSESSMENT YEAR : 2015-16) TOTAL ENVIRONMENT MUSIC FOUNDATION, NO.78, ITPL ROAD, SADARAMANGALA VILLAGE, K. R. PURA M HOBLI, WHITEFIELD, BANGALORE 560 066 ..APPELLANT PAN : AACTT3977B V. COMMISSIONER OF INCOME-TAX (EXEMPTION), BANGALORE ..RESPONDENT ASSESSEE BY : SHRI. VISHNU MOORTHY, CA REVENUE BY : SHRI. C. H. SUNDAR RAO, CIT, DR-I HEARD ON : 02.06.2015 PRONOUNCED ON : 11.06.2015 O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER : IN THIS APPEAL FILED BY ASSESSEE, IT IS AGGRIEVED THAT ITS APPLICATION FOR REGISTRATION U/S.12AA OF THE INCOME TAX ACT, 1961 ( THE ACT IN SHORT), WAS REJECTED BY THE CIT (EXEMPTION), VIDE HIS ORDER DT. 12.12.2014, WITHOUT GIVING ADEQUATE OPPORTUNITY TO SUBSTANTIATE ITS CLAIM FOR REGISTRATION. ITA.141/BANG/2015 PAGE - 2 02. LD. COUNSEL FOR ASSESSEE SUBMITTED THAT ASSESSE E WAS NOT GIVEN SUFFICIENT TIME BY THE DIT (EX), TO FILE THE DETAILS SOUGHT BY HIM. AS PER LD. AR, NOTICE DT 03.12.2014 OF DIT (EX), IN WHICH THE DETAILS WERE S OUGHT FROM ASSESSEE WAS SERVED ON 08.12.2014 AND NOT ON 04.12.2014 AS MENTI ONED BY THE DIT (EX). LD. AR SUBMITTED THAT ASSESSEE HAD SOUGHT ONE WEEKS TI ME FOR FURNISHING THE INFORMATION AND THIS WAS FILED ON 12.12.2014. AS P ER LD. AR, IGNORING THE SUBMISSIONS OF ASSESSEE, DIT (EX) HAD PASSED THE OR DER REJECTING ITS APPLICATION FOR REGISTRATION ON 12.12.2014, WHICH WAS SERVED ON THE ASSESSEE ON 15.12.2014. 03. PER CONTRA, LD. DR SUPPORTED THE ORDER OF DIT ( EX). 04. WE HAVE PERUSED THE ORDERS AND HEARD THE RIVAL CONTENTIONS. THE SOLE REASON WHY THE DIT (EX) REJECTED THE APPLICATION FO R REGISTRATION U/S.12AA OF THE ACT, IS THAT THE DETAILS SOUGHT BY HIM THROUGH HIS LETTER DT. 03.12.2014 WAS NOT FURNISHED BY THE ASSESSEE. CONTENTION OF THE A SSESSEE IS THAT THE SAID LETTER WAS SERVED ONLY ON 08.12.2014. BE THAT AS IT MAY, WE FIND THAT THE ORDER OF DIT (EX) IS DATED 12.12.2014. ADMITTEDLY, THE LETTER S ENT WAS DATED.03.12.2014 AND THIS HARDLY GAVE NINE DAYS TIME TO THE ASSESSEE FOR FURNISHING THE DETAILS REQUIRED, WHICH WAS QUITE ELABORATE IN NATURE. WE ARE OF THE OPINION THAT ASSESSEE WAS NOT GIVEN SUFFICIENT TIME FOR GIVING T HE DETAILS SOUGHT BY THE DIT (EX). DIT (EX), IN OUR OPINION, HAD NOT GIVEN OPPOR TUNITY TO THE ASSESSEE FOR EXPLAINING ITS CASE. ENDS OF JUSTICE WILL BE MET, IN OUR OPINION, IF THE MATTER IS REMITTED BACK TO DIT (EX) FOR CONSIDERATION OF THE APPLICATION FOR REGISTRATION ITA.141/BANG/2015 PAGE - 3 U/S.12AA OF THE ACT, AFRESH. ASSESSEE SHALL FURNIS H THE INFORMATION SOUGHT BY THE DIT (EX) AND HE SHALL PROCEED IN ACCORDANCE WIT H LAW. 05. IN THE RESULT, WE SET ASIDE THE ORDER OF CIT (E X) AND REMIT THE FILE BACK TO THE DIT (EX) FOR FRESH CONSIDERATION. 06. APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL P URPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 11TH DAY OF J UNE, 2015. SD/- SD/- (N. V. VASUDEVAN) (ABRAH AM P GEORGE) JUDICIAL MEMBER ACCOUNTANT MEMBER