CGP EDUCATIONAL FOUNDATION, MUMBAI V. DIT (E), MUMBAI

ITA 1605/MUM/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 83692 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-09-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 27-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A C TEJPAL
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 12AA

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL C B ENCH, MUMBAI , , ! '#$ , % & BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ./I .T.A. NOS.1605/MUM/2013 ( ' ' ' ' / ASSESSMENT YEAR : 2012-13 CPG EDUCATIONAL FOUNDATION, PACKING PAPER PRODUCTS, MIDC AREA, B CROSS ROAD, ANDHERI (E), MUMBAI-400 093 / VS. DIRECTOR OF INCOME TAX (EXEMPTION), 6 TH FLOOR, PIRAMAL CHAMBERS, PAREL, MUMBAI-400 012 ./I .T.A. NOS.1606/MUM/2013 ( ' ' ' ' / ASSESSMENT YEAR : 2012-13 CITIZENS EDUCATIONAL FOUNDATION, PACKING PAPER PRODUCTS, MIDC AREA, B CROSS ROAD, ANDHERI (E), MUMBAI-400 093 / VS. DIRECTOR OF INCOME TAX (EXEMPTION), 6 TH FLOOR, PIRAMAL CHAMBERS, PAREL, MUMBAI-400 012 ./I .T.A. NOS.1607/MUM/2013 ( ' ' ' ' / ASSESSMENT YEAR : 2012-13 CPG EDUCARE FOUNDATION, PACKING PAPER PRODUCTS, MIDC AREA, B CROSS ROAD, ANDHERI (E), MUMBAI-400 093 / VS. DIRECTOR OF INCOME TAX (EXEMPTION), 6 TH FLOOR, PIRAMAL CHAMBERS, PAREL, MUMBAI-400 012 ( % ./ ) ./ PAN/GIR NO. : AAECC 7700L ( (* / APPELLANT ) .. ( +,(* / RESPONDENT ) (* - / APPELLANT BY: SHRI DR. K. SHIVRAM ITA NO. 1605-07/M/2013 2 MS. NEELAM JADHAV +,(* . - / RESPONDENT BY: SHRI A.C. TEJPAL . /0% / DATE OF HEARING :03.09.2014 12' . /0% / DATE OF PRONOUNCEMENT :03.09.2014 3 / O R D E R PER N.K. BILLAIYA, AM: THESE THREE APPEALS BY THREE DIFFERENT ASSESSEES AR E DIRECTED AGAINST THREE SEPARATE ORDERS OF THE DIRECTOR OF IN COME TAX (EXEMPTIONS) REJECTING THE GRANT OF REGISTRATION U/S. 12AA OF TH E ACT. 2. THE COMMON GRIEVANCE IN ALL THESE APPEALS IS THA T THE DIT (EXEM.) REJECTED THE APPLICATION WITHOUT AFFORDING ANY OPPO RTUNITY OF BEING HEARD TO THE ASSESSEE. THIS GRIEVANCE IS RAISED BY AN AD DITIONAL GROUND. A PERUSAL OF THE MATERIAL EVIDENCE BROUGHT BEFORE US SHOWS THAT THE QUERIES RELATING TO REGISTRATION OF TRUST/INSTITUTION WAS R AISED BY ITO(E) (HQ) FOR DIT(EXEM) AND THE DIT (E) HAS NOT GIVEN HEARING TO THE ASSESSEE BEFORE REJECTING ITS APPLICATION. THE PROVISO TO S EC. 12AA READS AS UNDER: PROVIDED THAT NO ORDER UNDER SUB-CLAUSE(II) SHALL BE PASSED UNLESS THE APPLICANT HAS BEEN GIVEN A REASONABLE OPPORTUNITY OF BEING HEARD. 3. IN OUR CONSIDERED OPINION, THE DIT(E) WITHOUT GI VING EFFECTIVE HEARING TO THE ASSESSEE HAS VIOLATED THE CARDINAL P RINCIPLE OF NATURAL JUSTICE AUDI ALTERAM PARTEM , THEREFORE IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE RESTORE THESE APPEALS TO THE FILES OF THE DIT(E). THE DIT(E) IS ITA NO. 1605-07/M/2013 3 DIRECTED TO AFFORD EFFECTIVE HEARING TO THE ASSESSE E BEFORE DECIDING THE ISSUE AFRESH. 4. IN THE RESULT, THE APPEALS FILED BY ALL THE ASSE SSEES ARE ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD SEPTEMBER, 2014 SD/- SD/- (VIJAY PAL RAO ) (N.K. BILLAIYA) / JUDICIAL MEMBER % / ACCOUNTANT MEMBER MUMBAI; 4 DATED : 3 RD SEPTEMBER, 2014 . . ./ RJ , SR. PS 3 3 3 3 . .. . +/ +/ +/ +/ 5 '/ 5 '/ 5 '/ 5 '/ / COPY OF THE ORDER FORWARDED TO : 1. (* / THE APPELLANT 2. +,(* / THE RESPONDENT. 3. 6 ( ) / THE CIT(A)- 4. 6 / CIT 5. 78 +/ , , / DR, ITAT, MUMBAI 6. 89 : / GUARD FILE. 3 3 3 3 / BY ORDER, ,/ +/ //TRUE COPY// ; ;; ; / < < < < (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI