Seemanta Chetana Mancha Purvottar, Guwahati V. The Income Tax Officer, Ward - 1(2), Guwahati, Guwahati

ITA 151/GTY/2023

• Counselvise Citation: [2024] 130 COUNSELVISE.COM (IT) 2715 (ITAT-GUWAHATI)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 21-02-2024
• Assessment Year: misc
• Appeal Filed On: 28-12-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY JHA; DR
• Assessee Lawyers: RAMESH GOENKA
• Keywords: Set aside; Principle of natural justice

Judgement Text

| आयकर अपीलीय अिधकरण ᭠यायपीठ, गुवाहाटी| IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI” BENCH, GUWAHATI (Heard from Kolkata Benches through web-based video conferencing platform) BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI ANIKESH BANERJEE, HON’BLE JUDICIAL MEMBER I.T.A. No. 151/GTY/2023 Seemanta Chetana Mancha Purvottar Keshav Dham K.B. Road, Paltan Bazar Guwahati - 781008 [PAN: AAQAS3805C] Vs The Income Tax Officer, Ward- 1(2), Guwahati अपीलाथᱮ/ (Appellant) ᮧ᭜ यथᱮ/ (Respondent) Assessee by : Shri Ramesh Goenka, Advocate Revenue by : Shri Sanjay Jha, JCIT, D/R सुनवाई कᳱ तारीख/Date of Hearing : 22/02/2024 घोषणा कᳱ तारीख /Date of Pronouncement: 05/03/2024 आदेश/O R D E R PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The present appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Exemptions), Kolkata, (hereinafter the “ld. CIT(E)”) dt. 31/10/2023, passed u/s 12AB/(I)(b)(ii) of the Income Tax Act, 1961 (“the Act’), rejecting the application for grant of registration. 2. The assessee has raised the following grounds of appeal:- “1. That the id. Commissioner of Income Tax (Exemptions), Kolkata was not justified in rejecting the application filed by the appellant for registration u/s. 12A(1)(ac)(v) of the Income Tax Act, 1961. 2. That the order rejecting the appellant's application U/s. 12A(I)(ac)(v) of the Income Tax Act, 1961 having been passed without considering the materials on record and also without giving the appellant a proper and meaningful opportunity of being beard is in gross violation of the principles of natural justice, and therefore, liable to be set aside. I.T.A. No. 151/GTY/2023 Seemanta Chetana Machna Purvottar 2 3. That, the Id., Commissioner of Income Tax % (Exemptions), Kolkata was not justified in holding that the objects of the appellant society are not in consonance with the Concept of 'charitable -activities'. 4. That the appellant craves leave to submit and/or alter any other ground/s on or before the hearing of the appeal.” 3. At the outset, the ld. Counsel for the assessee prayed for restoring the issue of examination of application u/s 12A(1)(ac)(v) of the Act to the file of the ld. CIT(E) on the ground that the ld. CIT(E) has rejected the assessee’s application without considering the amended rules and regulation of the charitable organisation. He submitted that the ld. CIT(E) while rejecting the assessee’s application has discussed the mission and objectives in the constitution of Seemanta Chetana Machna Purvottar, prior to those being amended. He submitted that on 08/04/2023, the revised rules and regulations were uploaded on the income tax portal but the same have gone un- noticed by the ld. CIT(E). On the other hand, the ld. D/R though supported the orders of the lower authorities, did not oppose the request of the assessee. 4. We have heard the rival contentions and perused the material placed before us. We notice that the assessee is a society and it filed an application on 08/04/2023 in Form 10AB. The assessee organisation was running under rules and regulations and the copy of the same were filed by the ld. CIT(E) also. Before the conclusion of the proceedings, the assessee revised its rules and regulation and changed its objectives which can fall under the category of charitable activities. However, the ld. CIT(E) did not take into consideration, the revised rules and regulations and based on the original rules and regulations, I.T.A. No. 151/GTY/2023 Seemanta Chetana Machna Purvottar 3 came to the conclusion that they are not in consonance with the concept of charitable activities. 5. We, however, find that the revised/amended rules and regulations were prepared on 18/06/2023, though submitted before the ld. CIT(E) on 11/09/2023 with a detailed letter, but were not considered before disposing off the assessee’s application. Since these facts remain uncontroverted, we in the interest of natural justice and fairplay, restore the issue of examining the application for registration u/s 12A(1)(ac)(v) of the Act to the file of the ld. CIT(E) for dealing it afresh after considering the revised rules and regulations of the assessee society prepared on 18/06/2023 and thereafter on examining the objects of the society can decide in accordance with law. The assessee may submit any further documents, if necessary. Needless to mention that the assessee should be provided reasonable opportunity of being heard. 6. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 5 th March, 2024. Sd/- Sd/- (ANIKESH BANERJEE) (DR. MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER Kolkata, Dated 05/03/2024 *SC SrPs I.T.A. No. 151/GTY/2023 Seemanta Chetana Machna Purvottar 4 आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant 2. ᮧ᭜यथᱮ / The Respondent 3. संबंिधत आयकर आयुᲦ / Concerned Pr. CIT 4. आयकर आयुᲦ)अपील (/ The CIT(A)- 5. िवभागीय Ůितिनिध ,आयकर अपीलीय अिधकरण, गुवाहाटी /DR,ITAT, Guwahati, 6. गाडᭅ फाईल /Guard file. आदेशानुसार/ BY ORDER, TRUE COPY Assistant Registrar आयकर अपीलीय अिधकरण ITAT, Guwahati