Alipore Tarun Dal Welfare Society, Kolkata V. CIT(EXEMPTIONS), KOLKATA, Kolkata

ITA 1895/KOL/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1733 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-05-2017
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 28-09-2016
• Court: TRIBUNAL
• Department Lawyers: GOULEN HANGSHING
• Assessee Lawyers: KOMAL AGARWAL
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA [BEFORE HONBLE SRI N.V.VASUDEVAN, JM & SHRI M.BA LAGANESH, AM] I.T.A NOS. 1895&1896/ KOL/2016 ALIPORE TARUN DAL PUBLIC WELFARE SOCIETY -VS.- C.I.T. (EXEMPTION) KOLKATA KOLKATA [PAN : AACAA 5563 B] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI KOMAL A GARWAL, ADVOCATE FOR THE RESPONDENT : SHRI GOULEN HANGSHING, C IT(DR) DATE OF HEARING : 03.05.2017. DATE OF PRONOUNCEMENT : 12.05.2017. ORDER PER N.V.VASUDEVAN, JM ITA NO.1895/KOL/2016 IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 25.07.2016 OF C.I.T.(EXEMPTION), KOLKATA REJECTIN G THE APPLICATION OF THE ASSESSEE FOR GRANT OF REGISTRATION U/S 12A OF THE INCOME TAX ACT , 1961 (ACT). ITA NO.1896/KOL/2016 IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 25.07.2016 OF C.I.T.(EXEMPTION), KOLKATA REJECTIN G THE APPLICATION OF THE ASSESSEE FOR GRANT OF APPROVAL U/S 80G(5)(VI) OF THE INCOME TAX ACT, 1961 (ACT). 2. THE ASSESSEE IS A SOCIETY REGISTERED UNDER TH E SOCIETY REGISTRATION ACT, 1860. THE ASSESSEE MADE AN APPLICATION FOR GRANT OF REGISTRAT ION U/S 12A OF THE ACT ON 18.01.2016. ON THE VERY SAME DAY THE ASSESSEE ALSO FILED AN APPLICATION FOR GRANT OF APPROVAL U/S 80G(5)(VI) OF THE ACT. THE ASSESSEE HA S ITS OBJECTS OF PROVIDING ASSISTANCE TO THE POOR SECTION OF THE PEOPLE. ACCORDING TO THE ASSESSEE ITS OBJECTS ARE CHARITABLE AND THERE WAS NO REASON WHY THE ASSESSEE SHOULD NOT BE GRANTED REGISTRATION U/S 12A OF THE ACT AS WELL AS APPROVAL U/S 80G(5)(VI) OF THE A CT. 3. THE CIT(EXEMPTION), KOLKATA ISSUED A NOTICE DA TED 02.03.2016 FIXING THE CASE FOR HEARING ON 06.04.2016. THE MATTER WAS ADJOURNED TO 16.05.2016 FOR SUBMITTING THE AMENDED MEMORANDUM OF ASSOCIATION. ON 24.05.2016 TH E LD. AR FOR THE ASSESSEE ATTENDED THE PROCEEDINGS AND FEW QUESTIONS REGARDIN G DONATIONS/COMPENSATION 2 ITA NOS.1895&1896/KOL/2016 ALIPORE TARUN DAL PUBLIC WELFARE SOCIETY 2 RECEIVED, BANK STATEMENT AND FINANCIAL STATEMENTS W ERE DEMANDED. THE NEXT HEARING WAS ON 02.06.2016. SINCE ON 02.06.2016 NONE ATTENDE D FOR THE HEARING ON BEHALF OF THE ASSESSEE THE CIT(EXEMPTION), KOLKATA FIXED THE HEAR ING AGAIN ON 22.07.2016. ACCORDING TO CIT(EXEMPTION) NONE APPEARED ON 22.07 .2016 AND THEREFORE THE APPLICATION FOR REGISTRATION U/S 12A OF THE ACT WAS REJECTED BY CIT(EXEMPTION), KOLKATA AS THE REQUIRED DETAILS WERE NOT FILED. CON SEQUENTLY THE APPLICATION FOR GRANT OF APPROVAL U/S 80G(5)(VI) WAS ALSO REJECTED BY CIT(EX EMPTION), KOLKATA. 4. AGGRIEVED BY THE AFORESAID ORDERS OF CIT(EXEM PTION), KOLKATA THE ASSESSEE HAS FILED THE PRESENT APPEALS BEFORE TRIBUNAL. 5. THE LD. COUNSEL FOR THE ASSESSEE DREW OUR ATTE NTION TO PAGE 67 OF THE ASSESSEES PAPER BOOK WHICH IS A REQUEST FOR AN ADJOURNMENT FO R HEARING FIXED BEFORE CIT(EXEMPTION) ON 22.07.2016. THE SAID APPLICATION FOR ADJOURNMENT IS ALSO ACCOMPANIED BY A MEDICAL CERTIFICATE CERTIFYING THA T MR. RANA BASU, CHARTERED ACCOUNTANT OF THE ASSESSEE WAS UNDER TREATMENT FOR ACUTE BACKACHE. IN THE APPLICATION FOR ADJOURNMENT THE ASSESEE HAD PRAYED FOR GRANT OF AT LEAST 10 DAYS ADJOURNMENT AND FIX THE HEARING IN THE SECOND WEEK OF AUGUST, 2016. IT APPEARS THAT THIS LETTER WAS TAKEN TO THE OFFICE OF CIT(EXEMPTION) ON 22.07.2016 WHICH HAPPENED TO BE A FRIDAY. MR. S.DAS, OFFICE ASSISTANT IN CIT(EXEMPTION)S OFFICE INFORMED THE GENERAL SECRETARY OF THE ASSESSEE WHO ATTENDED THE HEARING BEFORE CIT(E) THAT THE REQUEST FOR ADJOURNMENT CAN BE FILED IN THE OFFICE OF CIT(EXEMPTION) ON MON DAY. HE ALSO INFORMED THAT THE NEXT DATE OF HEARING WOULD BE 19.08.2016. THE SECRE TARY OF THE ASSESSEE WENT TO THE OFFICE OF CIT(EXEMPTION) ON 25.07.2016 AND FILED TH E REQUEST FOR ADJOURNMENT. TO THE SHOCK AND SURPRISE OF THE ASSESSEE THE IMPUGNED ORD ERS DATED 25.07.2016 WERE RECEIVED BY THE ASSESEE ON 30.07.2016. 6. THE LD. COUNSEL SUBMITTED THAT THE ASSESSEE H AS NOT BEEN AFFORDED PROPER OPPORTUNITY OF BEING HEARD BY CIT(EXEMPTION), KOLKA TA AND THERE HAS BEEN VIOLATION OF THE PRINCIPLES OF NATURAL JUSTICE. IT WAS CONTENDED BY HER THAT IN THE INTEREST OF JUSTICE, THE ORDER OF CIT(EXEMPTION), KOLKATA SHOULD BE SET ASIDE AND CIT(EXEMPTION) SHOULD 3 ITA NOS.1895&1896/KOL/2016 ALIPORE TARUN DAL PUBLIC WELFARE SOCIETY 3 BE DIRECTED TO CONSIDER THE QUESTION OF GRANT OF EX EMPTION U/S 12A OF THE ACT AND APPROVAL U/S 80G(5)(VI) OF THE ACT TO THE ASSESSEE AFRESH IN ACCORDANCE WITH LAW AFTER AFFORDING OPPORTUNITY OF BEING HEARD TO THE ASSESSE E. 7. WE HAVE CONSIDERED THE SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE AND ARE OF THE VIEW THAT THE ASSESSEE HAS NOT BEEN AFFORDED PR OPER OPPORTUNITY OF BEING HEARD. WE THEREFORE SET ASIDE THE IMPUGNED ORDERS AND DIRECT THE CIT(EXEMPTION), KOLKATA TO EXAMINE THE CLAIM OF THE ASSESSEE AFRESH IN ACCORDA NCE WITH LAW AFTER AFFORDING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. FOR STA TISTICAL PURPOSES THE APPEALS ARE TREATED AS ALLOWED. 8. IN THE RESULT THE APPEALS OF THE ASSESSEE AR E ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN TH E COURT ON 12.05.2017. SD/- SD/- [M.BALAGANESH] [ N.V.VASUDEVAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 12.05.2017. [RG PS] COPY OF THE ORDER FORWARDED TO: 1. ALIPORE TARUN DAL PUBLIC WELFARE SOCIETY, 58C, A LIPORE ROAD, KOLKATA-700027. 2. C.I.T.(EXEMPTION), KOLKAT. 3. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSTT.REGISTRAR, ITAT, KOLKATA BENCHES 4 ITA NOS.1895&1896/KOL/2016 ALIPORE TARUN DAL PUBLIC WELFARE SOCIETY 4