Radha Ballav Math, Puri V. CIT, Bhubaneswar

ITA 146/CTK/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 86447 (ITAT-CUTTACK)
• Duration Of Justice: 10 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-03-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 29-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RABIN CHOUDHURI
• Assessee Lawyers: AVINASH KEDIA
• Keywords: Opportunity of being heard
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH , CUTTACK BEFORE S/SHRI P.K.BANSAL (AM) AND D.T.GARASIA (JM) I.T.A. NO. 146/CTK/2014 RADHA BALLAV MATH, MOHANT SRI RAMA KRUSHNA DAS, LIONS GATE, GRAND ROAD, PURI VS CIT, BHUBANESWAR. APPELLANT RESPONDENT FOR THE APPELLANT: SHRI AVINASH KEDIA FOR THE RESPONDENT: SHRI RABIN CHOUDHURI DATE OF HEARING: 05/02/2015 DATE OF PRONOUNCEMENT: 3 / 3 /2015 ORDER PER P.K.BANSAL, AM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST ORDER DATED 14.2.2014 OF LD CIT, BHUBANESWAR UNDER SECTION 12AA OF THE I.T.ACT, 1961 NOT GRANTING REGISTRATION TO THE ASSESSEE. 2. AFTER HEARING THE RIVAL SUBMISSIONS AND GOING TH ROUGH THE ORDERS OF THE TAX AUTHORITIES, WE NOTED THAT THE LD CIT DID NOT ALLOW REGISTRATION TO THE ASSESSEE AS THE ASSESSEE DID NOT FILE AUDIT REPORT IN THE PRESCRIBED FORM NO.10B. NO AUD ITED INCOME AND EXPENDITURE STATEMENT AND RECEIPT PAYMENT ACCOUNT HAS BEEN FILED BY THE ASSES SEE. IN THE ABSENCE OF THESE DOCUMENTS, WE DO AGREE WITH LD CIT THAT IN THE ABSENCE OF AUDI TED PROFIT AND LOSS ACCOUNT AS HAS BEEN PRESCRIBED AS PER THE PROVISIONS OF SECTION 12A(1)( B) OF THE ACT, THE LD CIT CANNOT ASCERTAIN THE GENUINENESS OF ACTIVITIES OF THE ASSESSEE TRUST/SOC IETY. THE ASSESSEE, IN OUR OPINION, IS DULY BOUND TO COMPLY WITH THE PROVISIONS OF SECTION 12A( 1)(B) OF THE ACT, IF THE ASSESSEE WANTS TO AVAIL OF THE REGISTRATION UNDER SECTION 12AA. WE, THEREFORE, IN THE INTEREST OF JUSTICE AND FAIR PLAY TO BOTH THE PARTIES, AND THE FACT THAT LD A.R. BEFORE US AGREED THAT HE WILL FILE AUDITED PROFIT AND LOSS ACCOUNT AND BALANCE SHEET AS PER THE PROVI SIONS OF SECTION 12A(1)(B) OF THE BEFORE LD CIT, WE SET ASIDE THE ORDER OF LD CIT AND RESTORE T HIS ISSUE TO HIS FILE WITH THE DIRECTION TO 2 I.T.A. NO. 146/CTK/2014 DECIDE THE APPLICATION FOR REGISTRATION U/S.12AA AF RESH AFTER GIVING PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. SD/- SD/- (D.T.GARASIA) (P.K.BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED, PANAJI 3 / 3 /2015 B.K.PARIDA, SR. PS COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT: RADHA BALLAV MATH, MOHANT SRI RAMA K RUSHNA DAS, LIONS GATE, GRAND ROAD, PURI 2. THE RESPONDENT: CIT, BHUBANESWAR 3. THE CIT, 4. THE CIT(A), 5. DR, CUTTACK BENCH 6. GUARD FILE. TRUE COPY// BY ORDER ASST. REGISTRAR, ITAT, CUTTACK