Human Development & Education Society, Rewa V. Commissioner of Income Tax (Examption), Bhopal

ITA 22/JAB/2020

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 9506 (ITAT-JABALPUR)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 21-09-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K SINGH
• Assessee Lawyers: RAKESH KUMAR SHUKLA
• Keywords: Principle of natural justice
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI NRS GANESAN, JUDICIAL MEMBER & SANJAY ARORA, ACCOUNTANT MEMBER ITA NO.22/JAB/2020 HUMAN DEVELOPMENT @ EDUCATIONAL SOCIETY, 7/131, SURYA NIWAS, CIVIL LINES, REWA, MADHYA PRADESH- 486001. (PAN : AAAAH 5164R) VS. COMMISSIONER OF INCOME TAX (EXEMPTION), ROOM NO. 201, 2 ND FLOOR, INCOME TAX OFFICE, II, III, & IV FLOORS, METRO WALK BUILDING,, E-5, ARERA COLONY, BITTAN MARKET, BHOPAL. (APPELLANT ) (RESPONDENT) APPELLANT BY SHRI RAKESH KUMAR SHUKLA, CA RESPONDENT BY SHRI R.K. SINGH, C.I.T.-DR DATE OF HEARING 09/12/2020 DATE OF PRONOUNCEMENT 28/12/2020 ORDER PER NRS GANESAN, JM: THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL DATE D 21.08.2020. SHRI RAKESH KUMAR SHUKLA, CA, THE LD. REPRESENTATIVE FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE FILED AN APPLICATION IN FORM-10A FOR REGISTRATION UNDER SECTION 12AA OF THE ACT. THE COM MISSIONER OF INCOME TAX (EXEMPTION), BHOPAL POSTED THE APPLICATION FOR ENQUIRY ON ITA NO.22/JAB/2020 2 24.08.2020, HOWEVER, WITHOUT AWAITING THE RESPONSE FROM THE ASSESSEE PASSED THE IMPUGNED ORDER ON 21.08.2020. THEREFORE, THERE IS VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. 2. ON THE CONTRARY, SHRIR.K. SINGH, C.I.T.-DR SUBMI TTED THAT THE APPLICATION OF ASSESSEE IN FORM-10A WAS POSTED FOR HEARING ON 17.08.2020, THEREAFTER, IT WAS POSTED ON 24.08.2020 , SINCE THERE WAS NO RESPONSE FROM THE ASSESSEE, THE COMMISSIONER OF INC OME TAX (EXEMPTION) REJECTED THE APPLICATION OF THE ASSESSE FOR NON-COM PLIANCE. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSION ON EITHE R SIDE AND PERUSED THE MATERIAL AVAILABLE ON RECORD. THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT GIVING AN OPPORTUNITY TO THE ASSESSEE IS NOT A N EMPTY FORMALITY, IT HAS A GREAT SIGNIFICANCE IN JUDICIAL PROCEEDING. JUSTIC E NOT ONLY BE DONE BUT IT APPEARS TO BE DONE. HAVING POSTED THE APPLICATION F OR HEARING ON 24.08.2020 AND PASSING AN ORDER ON 21.08.2020 ITSEL F IS A VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. THEREFORE, IT IS OBV IOUS THAT NO OPPORTUNITY WAS GIVEN TO THE ASSESSEE TO REPRESENT THE CASE BEF ORE THE COMMISSIONER OF INCOME TAX (EXEMPTION). IN VIEW OF THE ABOVE, THIS TRIBUNAL IS UNABLE TO UPHOLD THE ORDER OF COMMISSIONER OF INCOME TAX (EXE MPTION). ACCORDINGLY, THE IMPUGNED ORDER OF THE COMMISSIONER OF INCOME TAX (EXEMPTION) IS SET-ASIDE AND THE ENTIRE ISSUE OF RE GISTRATION UNDER SECTION ITA NO.22/JAB/2020 3 12AA OF THE ACT IS REMITTED BACK TO THE FILE OF COM MISSIONER OF INCOME TAX (EXEMPTION). THE COMMISSIONER OF INCOME TAX SHA LL GIVE SUFFICIENT OPPORTUNITY TO THE ASSESSEE TO PRODUCE THE NECESSAR Y MATERIAL AND TO MAKE REPRESENTATION AND THEREAFTER, DECIDE THE ISSUE AFR ESH IN ACCORDANCE WITH LAW BY A SPEAKING ORDER. 4. WITH THE ABOVE OBSERVATION, THE APPEAL OF THE AS SESSEE STANDS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON DECEMBER 28 TH 2020. SD/- SD/- (SANJAY ARORA) (N.R.S.GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 28/12/2020 //TRUE COPY//