Anand Mangal Charitable Trust, Mathura V. C.I.T.-I, Agra

ITA 196/AGR/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 6352 (ITAT-AGRA)
• Duration Of Justice: 2 year(s) 9 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-04-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 23-07-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR SHIKHA SWAROOP
• Assessee Lawyers: M M AGARWAL
• Keywords: Charitable institution; Principle of natural justice
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI A. D. JAIN, JUDICIAL MEMBER, AND D R . MITHA LAL MEENA, ACCOUNTANT MEMBER I.T.A NO . 196 /AGRA/201 4 (ASSESSMENT YEAR - N/A ) A SSESSEE BY SHRI M. M. AGARWAL , AR REVENUE BY DR. SHIKHA SWAROOP, CIT . DR. ORDER PER , A. D. JAIN, JUDICIAL MEMBER : TH IS IS ASSESSEES APPEAL A GAINST THE ORDER DATED 2 4 . 06 .201 4 PASSED BY THE LD. CIT , REJECTING THE ASSESSEES APPLICATION FOR REGISTRATION U/S 12AA OF THE I.T. ACT. 2. IN THE IMPUGNED ORDER THE LD. CIT HAS OBSERVED , INTER ALIA AS FOLLOWS: 2. THE TRUSTEES OF THE TRUST WERE REQUESTED TO ATTEND AND PRODUCE EVIDENCE IN SUPPORT OF THEIR CLAIMS FOR GRANT OF REGISTRATION U/S 12AA SHRI KULDEEP ARORA. CA, THE AR OF THE APPLICANT ATTENDED THE PROCEEDINGS AND FILED LETTER DATED 16.05.2014 EXPLAINING THE NATURE OF ACTIVITIES. HE EXPLAINED THAT THE TRUST DISTRIBUTES FOOD ANAND MANGAL CHARITABLE TRUST KALYAN SACHCHIDANAND ASHRAM VAISHNAV NAGAR, PARIKRAMA MARG VRINDABAN, MATHURA. PAN NO. AAETA0507G (ASSESSEE) V S .. CIT - 1 AGRA . (R EVENUE ) DATE OF HEARING 1 1 . 0 4 .201 7 DATE OF PRONOUNCEMENT 24 .0 4 .201 7 I.T.A NO. 196 /AGRA/201 4 2 TO POOR PEOPLE AT VRINDABAN AND ORGANIZES MEDICAL CAMPS ETC. HOWEVER, ENQUIRIES HAVE REVEALED THE FOLLOWING: (A) TEA & BLANKET DISTRIBUTION IS NOT COVERED IN OBJECTS OF THE TRUST AND AS PER LI ST OF BENEFICIARIES, THE PERSONS WHO RECEIVED BLANKETS SEEM TO BE OF BUSINESS COMMUNITY AND THAT TOO SELECTIVE PERSONS ON SAME DAY; (B) WHAT IS THE YARDSTICK TO ASSESS POVERTY OF POOR PERSONS; (C) THE BENEFICIARIES OF VARIOUS CHARITIES CLAIMED BY THE APPLICANT ARE NOT IDENTIFIABLE 3. CONSIDERING THE ABOVE, IT WAS FOUND THAT THE SOCIETY IS YET TO GENUINELY WORK ON AVOWED OBJECTS, THEREFORE, ITS APPLICATION DATED 26.09.2013 IN FORM NO. 10A FOR GRANT OF REGISTRATION U/S 12AA OF I.T. ACT, 1961 IS HEREBY REJECTED. 3. THE LD. COUNSEL FOR THE ASSESSEE HAS CONTENDED THAT THE LD. CIT HAS ERRED IN RELYING ON THE ALLEGED INQUIRY CONDUCTED AT THE BACK OF THE ASSESSEE, WITHOUT CONFRONTING THE SAME TO THE ASSESSEE AND WITHOUT AFFORDING OPPORTUNITY TO THE ASSESSEE. 4. THE LD. DR RELIED ON THE IMPUGNED ORDER. 5. A BARE PERUSAL OF THE LD. CITS ORDER REVEALS THAT THE GRIEVANCE OF THE ASSESSEE IS CORRECT. THE ASSESSEE WAS NOT CONFRONTED WITH THE INQUIRY MADE AT HIS BACK . THIS IS IN VIOLATION O F THE PRINCIPLES OF NATURAL JUSTICE, AS NONE CAN BE CONDEMNED UNHEARD. ACCORDINGLY, THE MATTER IS REMITTED TO THE FILE OF THE LD. CIT, TO RE - DECIDE THE SAME , O N AFFORDING DUE AND ADEQUATE OPPORTUNITY TO THE ASSESSEE TO REBUT THE MATERIAL GATHERED AT ITS BACK. THE ASSESSEE, NO DOUBT SHALL CO - O PERATE IN I.T.A NO. 196 /AGRA/201 4 3 THE FRESH PROCEEDINGS BEFORE THE LD. CIT. ALL PLEAS AVAILABLE TO THE ASSESSEE UNDER THE LAW SHALL REMAIN SO AVAILABLE. 6. IN THE RESULT, THE APPEAL IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. O RDER PRONOUNCED IN THE OPEN COURT ON 24 / 0 4 / 2017 . SD/ - SD/ - ( D R . MITHA LAL MEENA) (A.D. JAIN) ACCOU N TANT MEMBER JUDICIAL MEMBER DATED 24 / 0 4 /201 7 *AKV* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR