Shivanginee Institute Of Chid, Angul V. C.I.T.(E), Hydrabad

ITA 177/CTK/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5331 (ITAT-CUTTACK)
• Duration Of Justice: 8 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2019-2020
• Appeal Filed On: 04-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K GAUTAM
• Assessee Lawyers: P K SAHOO
• Keywords: Opportunity of being heard

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM . / ITA NO S . 176&177 /CTK/201 9 ( / ASSESSMENT YEAR : 20 1 9 - 20 20 ) SHIVANGINEE INSTITUTE OF CH ILD DEVELOPMENT, AT - CHAULIA NIWAS, PO: HAKIMPADA, PS/DIST - ANGUL VS. CIT(EXEMPTION), HYDERABAD ./ PAN NO. : A A RAS 9309 Q ( / APPELLANT ) .. ( / RESPONDENT ) /ASSESSEE BY : SHRI P.K.SAHOO, CA /REVENUE BY : SHRI M.K.GAUTAM, CIT - DR / DATE OF HEARING : 30 / 01 /20 20 / DATE OF PRONOUNCEMENT : 10/02 /20 20 / O R D E R PER L.P.SAHU , A M : THESE TWO APPEALS FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT (E), HYDERABAD, DATED 26.04.2019. 2. IN ITA NO.176/CTK/2019, THE ASSESSEE HAS CHALLENGED THE REJECTION OF APPLICATION FOR GRANT OF REGISTRATION U / S .12AA OF THE ACT AND IN ITA NO.L77/CTK/2019, THE ASSESSEE HAS CHALLENGED THE REJECTION OF APPROVAL U/S .80G OF THE ACT. 3. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE FILED AN APPLICATION ON 08.10.2018 IN FORM NO. 10 A SEEKING REGISTRATION U / S .12A OF THE ACT AND APPROVAL U/S.80G OF THE ACT. ACCORDINGLY, THE CIT(E) ISSUED NOTICE TO ITA NO S . 176&177 /CTK/201 9 2 THE ASSESSEE ON 07. 03.2019 AND FIXING THE CASE FOR HEARING ON 19.03.2019, WHICH WAS DULY SERVED TO THE ASSESSEE ON 14.03.2019 FOR EXAMINATION/VERIFICATION OF THE DOCUMENTS BEFORE GRANTING REGISTRATION AS PER THE PROVISIONS OF THE INCOME TAX ACT. BUT ON THE SAID DATE NONE APP EARED ON BEHALF OF THE ASSESSEE AND THEREFORE, THE CIT(A) GRANTED ONE MORE OPPORTUNITY BY ISSUING NOTICE ON 28.03.2019 AND FIXING THE CASE FOR HEARING ON 15.04.2019, WHICH WAS ALSO REMAINED UNCOMPLIED. ACCORDINGLY, THE CIT(E) NOTICED THAT THE ASSESSEE HAS NOT COMPLIED THE DESIRED DOCUMENTS, THEREFORE, HE HELD THAT THE ASSESSEE HAS VIOLATED RULE 17A FOR THE VERIFICATION OF THE GENUINENESS OF THE ACTIVITIES UNDERTAKEN BY THE ASSESSEE AND DENIED THE REGISTRATION. 4 . AGGRIEVED BY THE ORDER OF CIT(E), THE ASSESS EE HAS FILED AN APPEAL S BEFORE THE TRIBUNAL. 5 . LD. AR SUBMITTED THAT THE CIT(E) HAS NOT GRANTED SUFFICIENT OPPORTUNITY TO THE ASSESSEE FOR VERIFICATION OF THE RECORDS AND DOCUMENTS AS REQUIRED BY HIM, WHICH ARE AVAILABLE WITH THE ASSESSEE AND LD.AR ASSUR ED THAT IF ONE MORE OPPORTUNITY IS GRANTED, THE ASSESSEE WOULD BE ABLE TO COMPLY THE NOTICE ISSUED BY THE CIT(E). THEREFORE, LD. AR REQUESTED FOR SENDING BACK THE MATTER TO THE FILE OF CIT(E) FOR GRANTING ONE MORE OPPORTUNITY . 6 . ON THE OTHER HAND, LD. DR DID NOT OBJECT TO THE SUBMISSION OF LD. AR WITH REGARD TO SENDING BACK THE MATTER TO THE FILE OF CIT(E). ITA NO S . 176&177 /CTK/201 9 3 7 . WE HAVE HEARD SUBMISSIONS OF BOTH THE PARTIES AND CAREFULLY PERUSED THE ENTIRE MATERIAL ON RECORD. THE SOLE DISPUTE IS WITH RESPECT TO REJECTION OF REGISTRATION U/S.12AA OF THE ACT ALONG WITH THE APPROVAL U/S.80G OF THE ACT . ON PERUSAL OF THE ORDER OF CIT(E), WE FIND THAT THE CIT(E) REJECTED THE APPLICATION FOR GRANT OF REGISTRATION ON THE GROUND THAT THE ASSESSEE HAS NOT COMPLIED THE NOTICE ISSUED BY HIM AND HAS NOT FILED THE REQUIRED DOCUMENTS. HOWEVER, LD. AR BEFORE US SUBMITTED THAT THE ASSESSEE IS HAVING ALL THE DOCUMENTS TO COMPLY THE NOTICE ISSUED BY THE CIT(E) AND PRAYED FOR AN OPPORTUNITY TO SUBMIT THE SAME BEFORE THE CIT(E). ACCORDINGLY, IN THE INTEREST OF JUSTICE, WE RESTORE THE APPEAL OF THE ASSESSEE TO THE FILE OF CIT(E) TO PASS ORDER AFTER DUE VERIFICATION OF THE DOCUMENTS TO BE FILED BY THE ASSESSEE AS PER LAW . THE ASSESSEE SHALL BE GIVEN REASONABLE OPPORTUNITY OF BEING HEARD. THE ASSES SEE IS DIRECTED TO COOPERATE WITH THE CIT(E) FOR EARLY DISPOSAL OF THE CASE. IF THE CIT(E) SATISFIES THAT THE ASSESSEE TRUST HAS FILED THE REQUIRED DOCUMENTS FOR REGISTRATION U/S.12AA ALONG WITH THE APPROVAL U/S.80G OF THE ACT AND SUBSTANTIATE ITS CLAIM, T HE N HE SHALL GRANT REGISTRATION AND APPROVAL UNDER THE ABOVE PROVISIONS OF INCOME TAX ACT TO THE ASSESSEE. WE ORDER ACCORDINGLY. T HUS, THE GROUND S RAISED BY THE ASSESSEE IN BOTH THE APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES. ITA NO S . 176&177 /CTK/201 9 4 8 . IN THE RESULT, BOTH APPE AL S OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 10/02 /20 20 . S D/ - ( C.M.GARG ) SD/ - (L.P.SAHU) / JUDICIAL MEMBER / ACCOUNTANT MEMBER CUTTACK; DATED 10/02 /20 20 PRAKASH KUMAR MISHRA, SR.P.S. / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) ITAT CUTTACK BENCH, CUTTACK 1. / THE APPELLANT - SHIVANGINEE INSTITUTE OF CHILD DEVELOPMENT, AT - CHAULIA NIWAS, PO: HAKIMPADA, PS/DIST - ANGUL 2. / THE RESPONDENT - CIT(EXEMPTION), HYDERABAD 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, IT AT, CUTTACK 6. / GUARD FILE. //TRUE COPY//