Sri Jagannath Cultural Trust, Cuttack V. CIT, Cuttack

ITA 196/CTK/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 4285 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(s) 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2010
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 08-02-2010
• Assessment Year: misc
• Appeal Filed On: 29-05-2009
• Court: TRIBUNAL
• Department Lawyers: A S MONDAL
• Assessee Lawyers: P R MOHATNY
• Keywords: Opportunity of being heard
• Section: 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE HONBLE SHRI D.K.TYAGI, JUDICIAL MEMBER. /AND HONBLE SHRI K.K.GUPTA, ACCOUNTANT MEMBER . / I.TA.NO . 196/CTK/2009 JAGANNATH CULTURAL TRUST JYOTI VIHAR, JAGATPUR, CUTTACK PAN AAFTS 5978 J - - - VERSUS - . COMMISSIONER OF INCOME - TAX, CUTTACK 12. / A PPELLANT RESPOND ENT FOR THE APPELLANT : SHRI P.R.MOHATNY, AR FOR THE RESPONDENT : SHRI A.S.MONDAL, DR / ORDER SHRI K.K.GUPTA, ACCOUNTANT MEMBER . THE ASSESSEE IS AGITATING THE REJEC TION OF ITS APPLICATION BY THE LEARNED COMMISSIONER OF INCOME - TAX FOR GRANTING REGISTRATION U/S.12AA OF THE INCOME - TAX ACT,1961. 2. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. ON OUR CAREFUL PERUSAL OF THE SAME, WE ARE INCLINED TO HOLD THAT NO ADEQUATE OPPORTUNITY WAS GRANTED TO THE APPLICANT IN THE LIGHT OF THE REASONS RECORDED BY THE LEARNED CIT FOR REJECTION OF THE APPLICATION. THE LEARNED CIT HAS BASED HIS REJECTION OF THE APPLICATION ON THE NATURE OF ACTIVITIES CAR RIED OUT BY THE ASSESSEE AS APPARENTLY BUSINESS IN NATURE. WE DO FIND THAT THE LACK OF PRESENTATION OF THE APPLICATION BEFORE THE LEARNED CIT RESULTED IN MISDIRECTION TO THE FACT THAT VERIFYING THE NATURE OF ACTIVITIES ON THE BASIS OF FINANCIAL STATEMENTS FALLS UNDER THE JURISDICTION OF THE ASSESSING OFFICER, WHO AFTER ASSESSEES FILING OF RETURN CONSIDERS THE MAINTAINABILITY OF SECTION 11 AND 13 WHICH IN OUR VIEW HAS BEEN CONSIDERED BY THE LEARNED CIT PREMATURELY. THE OBJECTS OF THE SOCIETY, THEREFORE, COU LD NOT BE CORRELATED TO THE I.TA.NO .196/CTK/2009 2 FINANCIAL STATEMENT TO BE ASSESSED OTHERWISE BY AN ASSESSING AUTHORITY WAS PREMATURELY CONSIDERED BY THE LEARNED CIT TO REJECT THE APPLICATION. 3. IN THE INTEREST OF JUSTICE, THEREFORE, WE DEEM IT FIT TO RESTORE THE ISSUE TO THE FILE OF THE LEARNED CIT WHO SHOULD CONSIDER THE APPLICATION AFTER AFFORDING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE APPLICANT ON THE OBJECTS CARRIED OUT ENTITLING IT FOR REGISTRATION U/S.12AA. 4. IN THE RESULT, THE APPEAL IS CONSIDERED AS ALLOWED F OR STATISTICAL PURPOSES. THIS ORDER IS PRONOUNCED IN OPEN COURT ON DT. 30.07.2010 S D/ - S D/ - ( ), D.K.TYAGI JUDICIAL MEMBER (K.K.GUPTA), ACCOUNTANT MEMBER. DATE: 30.07.2010 - COPY OF THE ORDER FORWARDED TO : / THE APPELLANT : JAGANNATH CULTURAL TRUSTJYOTI VIHAR, JAGATPUR, CUT TACK / THE RESPONDENT : COMMISSIONER OF INCOME - TAX, CUTTACK 12. THE CIT, THE CIT(A), DR, CUTTACK BENCH GUARD FILE TRUE COPY , BY ORDER , [ ] SENIOR PRIVATE SECRETARY ( /) H.K.PADHEE SENIOR.PRIVATE SECRETARY.