R. J. Foundation, Shahjahanpur V. Commissioner of Income Tax (Exemptions), Lucknow

ITA 209/LKW/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 2644 (ITAT-LUCKNOW)
• Duration Of Justice: 11 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 16-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 12A; 12AA; 12

Judgement Text

I.T.A. NO.209/LKW/2018 ASSESSMENT YEAR:N.A. 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA NO.209/LKW/2018 ASSESSMENT YEAR:N.A. M/S R. J. FOUNDATION, 16, ROSHANGANJ, TEHSIL SADAR, SHAHJAHANPUR. PAN:AADTR 1629 P VS. CIT (EXEMPTIONS), LUCKNOW. (APPELLANT) (RESPONDENT) O R D E R PER T. S. KAPOOR, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LEARNED CIT (EXEMPTIONS), LUCKNOW DATED 13/02/2018 PASSED U NDER SECTION 12AA(1)(B)(II) OF THE I.T. ACT. 2. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GONE TH ROUGH THE MATERIAL PLACED ON RECORD. WE NOTED THAT LEARNED CIT (EXEMPT IONS) HAS REJECTED THE APPLICATION OF THE ASSESSEE FOR REGISTRATION U/S 12 AA OF THE ACT. FROM THE ORDER OF LEARNED CIT (EXEMPTIONS), IT IS APPARENT T HAT THE LEARNED CIT (EXEMPTIONS) HAD ISSUED LETTER DATED 19/01/2018 CAL LING FOR SPECIFIC QUERIES REGARDING APPLICATION OF THE ASSESSEE FOR REGISTRAT ION U/S 12A FOR COMPLIANCE ON 13/02/2018. ON 13/02/2018 NEITHER ANYBODY APPEA RED NOR FILED ANY APPLICATION FOR ADJOURNMENT. LEARNED CIT (EXEMPTIO NS) HAS OBSERVED THAT APPELLANT BY SHRI SANJAY SAXENA, F.C.A. RESPONDENT BY SHRI SUSHIL KUMAR MADHUK, CIT, (DR) DATE OF HEARING 06/03/2019 DATE OF PRONOUNCEMENT 08 / 03 /201 9 I.T.A. NO.209/LKW/2018 ASSESSMENT YEAR:N.A. 2 THE ASSESSEE HAS FAILED TO FURNISH THE FINANCIAL ST ATEMENTS NAMELY INCOME AND EXPENDITURE ACCOUNTS, RECEIPTS AND PAYMENTS ACC OUNTS AND BALANCE SHEET AND CIT (EXEMPTIONS) PASSED THE ORDER REJECTI NG THE APPLICATION OF THE ASSESSEE FOR REGISTRATION U/S 12AA OF THE ACT. UNDER THESE FACTS, WE FEEL THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE AS SESSEE TO EXPLAIN ITS CASE BEFORE LEARNED CIT (EXEMPTIONS). WE ARE OF TH E VIEW FROM THE FACTS OF THE CASE THAT THE ASSESSEE HAS NOT BEEN GIVEN PROPE R AND SUFFICIENT OPPORTUNITY BEFORE DISPOSING OF THE APPLICATION OF REGISTRATION BY THE LEARNED CIT (EXEMPTIONS). WE, THEREFORE, IN THE INTEREST O F JUSTICE SET ASIDE THE ORDER OF CIT (EXEMPTIONS) AND RESTORE THE MATTER BA CK TO HIS FILE WITH THE DIRECTION TO CONSIDER THE APPLICATION OF THE ASSES SEE FOR REGISTRATION U/S 12A AFRESH AFTER GIVING PROPER AND SUFFICIENT OPPORTUNI TY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO BE PRES ENT ON THE DATE OF HEARING AND PROVIDE THE MATERIAL / CLARIFICATION AS ASKED FOR BY LEARNED CIT (EXEMPTIONS). 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 08/03/2019) SD/. SD/. ( A. D. JAIN ) ( T. S. KAPOOR ) VICE PRESIDENT ACCOUNTANT MEMBER DATED:08/03/2019 *SINGH COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A) 5. D.R., I.T.A.T., LUCKNOW