DR. GHASI RAM VERMA, JHUNJHUNU V. CIT, Jaipur

ITA 154/JPR/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 62005 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-05-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 03-05-2012
• Assessment Year: 2011-2012
• Appeal Filed On: 16-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUBHASH CHANDRA
• Keywords: Opportunity of being heard
• Section: 80G; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH B JAIPUR BEFORE SHRI R.K. GUPTA AND SHRI SANJAY ARORA ITA NO. 154/JP/2012 ASSTT. YEAR : 2011-12 (U/S 12AA OF THE ACT ) DR. GHASI RAM VERMA SAMAJ SEWA SIMITI, VS THE CIT- III, D-40, MAN NAGAR, JHUNJHUNU NCR BUILDING, JAIPUR PAN NO. AABAD1753H (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI SUBHASH CHANDRA DATE OF HEARING : 03.05.2012 DATE OF PRONOUNCEMENT : 04.05.2012 ORDER PER R.K. GUPTA, J.M. THIS IS AN APPEAL BY ASSESSEES TRUST AGAINST THE ORDER OF CIT AGAINST REJECTION OF APPLICATION IN FORM NO. 10A/10G SEEKING REGISTRATIO N U/S 12AA AND APPROVAL U/S 80G OF THE ACT. 2. THE APPLICATION OF THE ASSESSEE WAS REJECTED BY LD. CIT BY OBSERVING THAT ACTIVITIES OF THE SOCIETY ARE NOT COVERED UNDER THE PROVISIONS OF SECTION 2(15). MOREOVER, NO EVIDENCE INDICATING THE GENUINENESS OF ITS ACTIV ITIES AND STATED OBJECTS WAS FOUND AS NONE APPEARED ON BEHALF OF THE ASSESSEE IN SPITE OF ISSUANCE OF NOTICE THROUGH SPEED POST. NOW, THE INSTITUTION IS IN APPEAL HERE BEFORE THE TRIBUNAL. 2 3. NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVE R, APPEAL OF THE INSTITUTION IS DISPOSED OFF AFTER CONSIDERING THE ORDER OF LD. CI T AND HEARING LD. CIT DR. 4. LD. CIT DR PLACED RELIANCE ON THE ORDER OF LD. C IT. 5. AFTER CONSIDERING THE ORDER OF LD. CIT, WE FOUND THAT THE APPLICATION OF THE ASSESSEES TRUST HAS BEEN REJECTED AS NONE APPEARED BEFORE HIM. IT IS SEEN THAT ONLY ONE NOTICE WAS SENT THROUGH SPEED POST AND IT IS ALSO N OT KNOWN THAT THIS NOTICE WAS SERVED ON THE TRUST OR NOT. IT IS FURTHER SEEN THAT HOW LD. CIT OBSERVED THAT ACTIVITIES OF THE TRUST ARE NOT COVERED UNDER THE PROVISIONS OF SECTION 2(1 5) OF THE ACT. WHILE GRANTING REGISTRATION U/S 12AA OF THE ACT, THE PROVISIONS OF SECTION 2(15) ARE NOT REQUIRED TO BE SEEN BUT REQUIRED TO BE SEEN IS THAT WHETHER ACTIVI TIES OF THE TRUST ARE CHARITABLE IN NATURE AND TRUST IS GENUINE. HOWEVER, SINCE THE APPLICATI ON WAS REJECTED EX. PARTE, THEREFORE, WE FEEL THAT THE MATTER SHOULD BE SENT BACK TO THE FIL E OF LD. CIT TO PASS A FRESH ORDER AFTER AFFORDING A REASONABLE OPPORTUNITY OF BEING HEARD. WE ORDER ACCORDINGLY, 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. 7. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 04. 05.2012. SD/- SD/- ( SANJAY ARORA ) ( R.K. GUPTA ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 04 TH MAY, 2012 RKK COPY TO/- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR 6. GUARD FILE 3