M/S. Radha Govind Dham, Lucknow V. Commissioner of Income Tax (Exemptons), Lucknow

ITA 144/LKW/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0330 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 1 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 26-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: POSTAL SHRI ASHISH JAISWA
• Keywords: Set aside
• Section: 12A; 12

Judgement Text

I.T.A. NO.144/LKW/2018 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.144/LKW/2018 ASSESSMENT YEAR:N.A. M/S RADHA GOVIND DHAM, 114/18-C, RAJIV NAGAR, VINAYAKPUR, KANPUR. PAN:AACTR 7415 C 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 LEARNED CIT (EXEMPTIONS), LUCKNOW DATED 23/11/2017 PASSED UNDER SECTION 12AA(1)(B)(II) OF THE I.T. ACT. 2. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GONE TH ROUGH THE MATERIAL PLACED ON RECORD. WE NOTED THAT LEARNED CIT (EXEMPT IONS) HAS REJECTED THE APPLICATION OF THE ASSESSEE FOR REGISTRATION U/S 12 A(A) OF THE ACT. FROM THE ORDER OF LEARNED CIT (EXEMPTIONS), IT IS APPARENT T HAT THE LEARNED CIT (EXEMPTIONS) HAD ISSUED LETTER DATED 25/10/2017 CAL LING FOR SPECIFIC QUERIES REGARDING APPLICATION OF THE ASSESSEE FOR REGISTRAT ION U/S 12A(A) FOR COMPLIANCE ON 23/11/2017 WHICH WAS RETURNED BY THE POSTAL DEPARTMENT APPELLANT BY SHRI ASHISH JAISWAL, ADVOCATE RESPONDENT BY SHRI A. K. BAR, CIT (D.R.) DATE OF HEARING 29/03/2019 DATE OF PRONOUNCEMENT 29 /03/2019 I.T.A. NO.144/LKW/2018 ASSESSMENT YEAR:N.A. 2 WITH THE COMMENTS LEFT WHICH MEANS THAT THE NOTIC E OF CIT (EXEMPTIONS) WAS NOT SERVED ON THE ASSESSEE. WHEN NOBODY APPEAR ED NOR FILED WRITTEN SUBMISSIONS ON BEHALF OF THE ASSESSEE DUE TO NON RE CEIPT OF NOTICE, THE CIT (EXEMPTIONS) PASSED THE EX-PARTE ORDER AND REJECTED THE APPLICATION OF THE ASSESSEE FOR REGISTRATION U/S 12A(A) OF THE ACT ON THE GROUND THAT THE ASSESSEE SOCIETY HAS NOT BEEN ABLE TO PRODUCE THE B OOKS OF ACCOUNT, BANK STATEMENT AND VOUCHERS IN RESPECT OF EXPENSES CLAIM ED BY THE ASSESSEE FOR VERIFICATION OF OBJECTS AND ACTIVITIES OF THE TRUST . LEARNED COUNSEL FOR THE ASSESSEE RELIED ON THE FOLLOWING JUDICIAL PRONOUNCE MENTS: (I) CIT VS. BABU RAM EDUCATION SOCIETY [2018] 257 TAXMA N 558 (SC) (II) CIT VS. BABU RAM EDUCATION SOCIETY (2018) 96 TAXMANN.COM 606 (ALL) (III) HARDAYAL CHARITABLE & EDUCATIONAL TRUST VS. CIT [20 13] 355 ITR 534 (ALL) AND SUBMITTED THAT REGISTRATION OF THE TRUST DOES N OT INVOLVE ENQUIRY INTO ACTUAL ACTIVITIES OR APPLICATION OF FUNDS ETC. AND AT THAT STAGE ONLY ENQUIRY REQUIRES TO BE CONDUCTED IS WITH RESPECT TO OBJECTS OF TRUST ALONE AND WHILE DECIDING THE APPLICATION OF THE ASSESSEE, LEARNED C IT (EXEMPTIONS) SHOULD HAVE CONSIDERED THIS ASPECT. UNDER THESE FACTS, WE FEEL THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO EXPL AIN ITS CASE BEFORE LEARNED CIT (EXEMPTIONS). WE ARE OF THE VIEW FROM THE FACTS OF THE CASE THAT THE ASSESSEE HAS NOT BEEN GIVEN PROPER AND SUF FICIENT OPPORTUNITY BEFORE DISPOSING OF THE APPLICATION OF REGISTRATION BY THE LEARNED CIT (EXEMPTIONS). WE, THEREFORE, IN THE INTEREST OF JU STICE SET ASIDE THE ORDER OF CIT (EXEMPTIONS) AND RESTORE THE MATTER BACK TO HIS FILE WITH THE DIRECTION TO CONSIDER THE APPLICATION OF THE ASSESSEE FOR REG ISTRATION U/S 12A AFRESH AFTER GIVING PROPER AND SUFFICIENT OPPORTUNITY OF B EING HEARD TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO BE PRES ENT ON THE DATE OF I.T.A. NO.144/LKW/2018 ASSESSMENT YEAR:N.A. 3 HEARING AND PROVIDE THE MATERIAL / CLARIFICATION AS ASKED FOR BY LEARNED CIT (EXEMPTIONS). 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 29/03/2019) SD/. SD/. ( A. D. JAIN ) ( T. S. KAPOOR ) VICE PRESIDENT ACCOUNTANT MEMBER DATED:29/03/2019 *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