Lala Khajan Singh Lalta Prasad Charitable Trust, Muzaffarnagar V. CIT, Muzaffarnagar

ITA 1785/DEL/2012

• Counselvise Citation: [2014] 120 COUNSELVISE.COM (IT) 7282 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-10-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 18-09-2014
• Assessment Year: misc
• Appeal Filed On: 17-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SULEKHA VERMA
• Assessee Lawyers: MUKESH LALL
• Keywords: Charitable institution; Opportunity of being heard
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: D NEW DELHI BEFORE SH. S.V.MEHROTRA, ACCOUNTANT MEMBER AND SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .NO. - 1785/ DEL/201 2 (ASSESSMENT YEAR - N.A ) LALA KHAJAN SINGH LALTA PRASAD CHARITABLE TRUST, 249, JHOJHGAN, G.T.ROAD, PURKAZI, MUZAFFARNAGAR. P AN - AAATL9141R (APPELLANT) VS CIT , MUZAFFARNAGAR. (RESPONDENT) APPELLANT BY MUKESH LALL, ADV. RESPONDENT BY MS. SULEKHA VERMA, CIT DR ORDER PER DIVA SINGH, JM TH IS IS AN APPEAL FILED BY THE AS SESSEE AGAINST THE ORDER PASSED U/S 12AA OF INCOME TAX ACT, 1961 DATED 14 . 02 .201 2 OF THE CIT , MUZAFFARNAGAR ON THE FOLLOWING GROUNDS: - 1. THAT THE LD. CIT IS WRONG AND UNJUSTIFIED IS REJECTING THE APPLICATION OF THE APPELLANT TRUST FOR REGISTRATION U/S 12AA OF THE INCOME TAX ACT, 1961 ON THE BASIS OF THE ALLEGED FACTS THAT THE TRUST HAS NOT DONE ANY CHARITABLE ACTIVITY AND THE TRUST HAS NOT PRODUCED THE BOOKS OF ACCOUNTS, BILLS/VOUCHERS AND DONATION RECEIPTS ETC. FOR EXAMINATION/VERIFICATION BEFORE JCIT, RANGE - 2, MUZAFFARNAGAR AS WELL AS BEFORE HIM. THE ALLEGED FACTS ARE FALSE AND INCORRECT AND CONTRARY TO THE FACTS AVAILABLE ON RECORD. 2. THA T REJECTION OF REGISTRATION APPLICATION U/S 12AA IS WRONG AND ILLEGAL EMERGING FROM NON - CONSIDERATION OF THE MERITS OF THE CASE AND THE FACTS AVAILABLE ON RECORD. CONSEQUENTLY, THE ORDER OF THE LD. CIT DESERVES TO BE SET ASIDE AND REGISTRATION U/S 12AA AL LOWED. 2. HOWEVER AT THE TIME OF HEARING THE PARTIES WERE HEARD ONLY IN RESPECT OF GROUND NO.1 WHEREIN THE CONTENTION OF THE LD. AR WAS THAT THE ASSESSEE TRUST REGISTERED WITH SUB - REG I STRAR - II, MUZAFFARNAGAR ON 06.01.2010 FILED PETITION UNDER 2 I.T.A .NO. - 1785 /DEL/201 2 FORM NO - 10A ON 19.08.2011 REQUESTING FOR REGISTRATION U/S 12AA WHICH WAS REJECTED BY THE SAID AUTHORITY ON THE GROUNDS THAT THE RELEVANT DETAILS WERE NOT FILED. IT WAS HIS SUBMISSION THAT THE BOOKS OF ACCOUNTS, APPEALS/ VOUCHERS, DONATION RECEIPTS AND ALL DETAILS WERE FILED AND MADE AVAILABLE BEFORE THE CONCERNED AUTHORITY. THIS FACT IT WAS SUBMITTED WOULD BE EVIDENT FROM THE REPLY DATED 22.09.2011 AND 30.11.2011. COPIES AVAILABLE AT SL. NO. 5 & 7 OF THE PAPER BOOK AT PAG ES 10 - 12 AND 37 - 39 RESPECTIVELY ADDRESSED TO JCIT, RANGE - 2, MUZAFFARNAGAR AND CIT, MUZAFFARNAGAR. ACCORDINGLY IT WAS HIS PRAYER THAT CONSIDERING THE SAID FACTS AND EVIDENCE THE CONCERNED AUTHORITY MAY BE DIRECTED TO GRANT REGISTRATION TO THE ASSESSEE. TH E LD. CIT DR, MS. SULEKHA VERMA SUBMITTED THAT THE LETTER DATED 22.09.2011 HAS BEEN FILED BY THE ASSESSEE ON 02.11.2011 AND EVEN OTHERWISE AT BEST IT STATES THAT ALL THESE DOCUMENTS WERE PRODUCED HOWEVER WHETHER THE ASSESSEE ACTUALLY MADE HIMSELF AVAILABL E WITH THESE DETAILS CANNOT BE CONCLUDED FROM THE SAID LETTER. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. CONSIDERED THE PLEA OF THE LD. CIT DR AND THE ARGUMENTS OF THE LD. AR WITHOUT GETTING INTO THE CONTROVERS Y WHETHER THE RELEVANT DETAILS WERE PRODUCED OR MERELY STATED TO BE PRODUCED ON THE SPECIFIC DATES WE DEEM IT APPROPRIATE IN THE INTEREST S OF JUSTICE T O RESTORE THE ISSUE BACK TO THE FILE OF THE CIT, MUZAFFARNAGAR WITH THE DIRECTION TO TAKE INTO CONSIDERAT ION THE DOCUMENTS PLACED BEFORE US IN THE PAPER BOOK AND CALL FOR WHATEVER E V I D E N C E S A R E REQUIRED TO DECIDE THE ISSUE AND THEREAFTER PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW. NEEDLESS TO SAY THAT THE ASSESSEE SHALL BE AFFORDED A REASONABLE OPPORTUNITY OF BEING HEARD. B EFORE ARRIV I N G AT THE CONCLUSION WE HAVE SEEN THAT THE IMPUGNED ORDER QUA THE FACTS IS CRYP TIC TO THE EXTENT THAT EVEN T H E OBJECTS OF T H E TRUST HAVE NOT BEEN ADDRESSED AND THERE IS NOTHING ON RECOR D AND SHOW THAT COPY OF THE TRUST DEED WAS NOT MADE AVAILABLE . 3 I.T.A .NO. - 1785 /DEL/201 2 4 . IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE ORDER IS PRONOUN CED IN THE O PEN COURT ON 1 0 T H OF OCTOBER 2014. S D / - S D / - ( S.V.MEHROTRA ) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 1 0 / 1 0/2014 *AMIT KUMAR/SUBODH KUMAR COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI