Fuel Foundation Society, Dehradun V. The Commissioner of Income Tax (Exemption), Lucknow

ITA 15/DDN/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2900 (ITAT-DEHRADUN)
• Duration Of Justice: 8 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-11-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2019-2020
• Appeal Filed On: 03-03-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: NAVEEN CHANDRA UPADHYAYA
• Assessee Lawyers: ANUBHAV JAIN
• Keywords: Principle of natural justice
• Section: 12A; 12AA

Judgement Text

1 ITA NO. 15/DDN/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN CIRCUIT BENCH: DEHRADUN BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO. 15/DDN/2020 ( A.Y 2019-20) (THROUGH VIDEO CONFERENCING) FUEL FOUNDATION SOCIETY, H NO. 1/6, PREMNAGAR DEHRADUN UTTRAKHAND-248001 PAN: AAAA6699K (APPELLANT) VS THE COMMISSIONER OF INCOME TAX (EXEMPTION), GOMTI NAGAR, LUCKNOW UP- 226004 (RESPONDENT) APPELLANT BY SH. ANUBHAV JAIN, ADV RESPONDENT BY SH. NAVEEN CHANDRA UPADHYAYA, SR. DR ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER DATED 13/2/2020 PASSED BY CIT(EXEMPTION) U/S 12AA (1)(B) (II) OF THE INCOME TAX ACT. 2. THE GROUNDS OF APPEAL ARE AS UNDER:- I. THAT THE LD. CIT (EXEMPTIONS) HAS ERRED IN LAW AND ON FACTS IN REJECTING THE APPLICATION FOR GRANT OF REGISTRATION UNDER SECTION 12AA OF THE INCOME-TAX ACT, 1961 (THE ACT). II. THAT THE LD. CIT (EXEMPTIONS) ERRED IN LAW AND ON FACTS IN PASSING AN ORDER, WITHOUT APPRECIATING THE SUBMISSION DATED DATE OF HEARING 17.11.2020 DATE OF PRONOUNCEMENT 23.11.2020 2 ITA NO. 15/DDN/2019 04.02.2020 FILED ONLINE ON THE PORTAL OF THE LD. CIT (EXEMPTIONS). III. THAT THE IMPUGNED ORDER PASSED BY LD. CIT (EXEMPTIONS), DATED 13.02.2020 U/S 12AA OF THE ACT IS CONTRARY TO THE PRINCIPLES OF NATURAL JUSTICE AND EQUITY AND DESERVES TO BE QUASHED. IV. THAT THE LD. CIT (EXEMPTIONS) WHILE REJECTING THE APPLICATION FOR GRANT OF REGISTRATION SOUGHT BY THE APPELLANT VIDE ORDER DATED 13.02.2020 HAS MIS-DIRECTED ITSELF IN NOT CONSIDERING THE FACTS ON RECORD PROVIDED THROUGH THE SUBMISSION DATED 04.02.2020. V. THAT THE LD. CIT (EXEMPTIONS) WHILE PASSING THE IMPUGNED ORDER DATED 13.02.2020 HAS FAILED TO APPRECIATE ALL THE INFORMATION SO ASKED FOR BY THE OFFICE OF THE LD. CIT (EXEMPTIONS) VIDE APPELLANTS SUBMISSION DATED 04.02.2020. IN THE ORDER, THE LD. CIT(EXEMPTIONS), HAS MADE A FINDING THAT THE ASSESSEE HAS NOT FILED THE REQUIRED DOCUMENTS AS MENTIONED IN ITS ORDER. THE ASSESSEE HAS MADE COMPLETE COMPLIANCE AND SAME IS EVIDENT FROM ITS RESPONSE FILED ONLINE ON 04.02.2020. 3. THE ASSESSEE FILED ONLINE APPLICATION FOR REGISTRATION U/S 12A OF THE INCOME TAX ACT, 1961 ON 16/8/2019. ACCORDINGLY, NOTICE WAS ISSUED THEREBY FIXING DATE OF HEARING ON 31/1/2020, BUT THE ASSESSEE WAS UNABLE TO SUBMIT IT RESPONSE ON THE DATE OF HEARING AND TOOK AN ADJOURNMENT IN THE MATER AND FILED ONLINE ADJOURNMENT APPLICATION ON 31/1/2020. THE MATTER WAS ADJOURNED AND FIXED FOR HEARING ON 4/2/2020. ON THE DATE OF HEARING I.E. 4/2/2020, THE ASSESSEE UPLOADED THE RESPONSE/CONTENTION BEFORE THE CIT (EXEMPTIONS). THE ASSESSEE SUBMITTED THAT ALL THE QUERIES AS ASKED FOR IN QUESTIONNAIRE DATED 21/4/2020 WAS ANSWERED. THE CIT (EXEMPTION) PASSED AN ORDER DATED 13/2/2020 THEREBY REJECTING THE REGISTRATION SOUGHT U/S 12A (1) OF THE ACT. 3 ITA NO. 15/DDN/2019 4. BEING AGGRIEVED BY THE ORDER U/S 12AA(1)(B) (II) OF THE ACT, THE PRESENT APPEAL IS FILED BY THE ASSESSEE BEFORE US. 5. THE LD. AR SUBMITTED THAT THE ASSESSEE FILED ALL THE RELEVANT MATERIAL BEFORE CIT (EXEMPTION) BUT THE CIT(EXEMPTION) HAS NOT TAKEN COGNIZANCE OF THE SAME AND REJECTED THE REGISTRATION ON THAT BASIS ALONE. 6. THE LD. DR RELIED UPON THE ORDER OF THE CIT (EXEMPTION). 7. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. FROM THE PERUSAL OF RECORDS AND ORDER OF THE CIT (EXEMPTION), IT CAN BE SEEN THAT THE CIT(EXEMPTION) REJECTED THE APPLICATION FOR REGISTRATION U/S 12A(1) BY OBSERVING THAT THE ASSESSEE DID NOT FILE FOLLOWING DOCUMENTS. 1. ANY EVIDENCE/DOCUMENTS REGARDING PROOF OF ITS ACTIVITIES FOR ATTAINMENT OF ITS OBJECTION 2. ORIGINAL TRUST/DEED/MEMORANDUM OF ASSOCIATION FOR VERIFICATION. 3. DETAILS OF DONATION RECEIVED. 4. THE APPLICANT DID NOT FILE ANY REPLY W.R.T. POINT NO.9,10,11,22 & 23. AS PER THE CONTENTIONS OF THE LD. AR, THE SAID DOCUMENTS WERE FILED, BUT NOT TAKEN ON RECORD BY THE CIT(EXEMPTIONS). THEREFORE, IT WILL BE APPROPRIATE TO REMAND BACK THIS ISSUE TO THE FILE OF THE CIT (EXEMPTIONS) WITH A DIRECTION TO THE ASSESSEE TO FURNISH ALL THE RELEVANT DOCUMENTS ALREADY FILED AND DECIDE THE ISSUE AS PER FACT AND LAW. NEEDLESS TO SAY, THE CIT (EXEMPTION) SHOULD GIVE REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE BY FOLLOWING PRINCIPLES OF 4 ITA NO. 15/DDN/2019 NATURAL JUSTICE. THUS, THE APPEAL OF THE ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSE. 8. IN RESULT, APPEAL OF THE ASSESSES IS PARTLY ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 23 RD DAY OF NOVEMBER, 2020 . SD/- SD/- (R. K. PANDA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 23/11/2020 R. NAHEED COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 5 ITA NO. 15/DDN/2019 DATE OF DICTATION 17.11.2020 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 19.11.2020 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 23.11.2020 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS 2 3 .11.2020 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 23.11.2020 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 23.11.2020 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 2 3 .11.2020 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 23.11.2020 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER