Kripa Trust, V. C.I.T.(Exemption),

ITA 22/PAT/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 9629 (ITAT-PATNA)
• Duration Of Justice: 2 year(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 04-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARCHANA SINHA SR S C
• Assessee Lawyers: K C TAK
• Keywords: Opportunity of being heard
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA BEFORE SH. N. K. SAINI, AM AND SH. AMIT SHUKLA , JM ITA NO. 22 /PAT. /2016 : ASSTT. YEAR : KRIPA TRUST, C/O K. C. TAK & CO., CHARTERED ACCOUNTANT, 1, NEW ANANTPUR, RANCHI - 834002 VS COMMISSIONER OF INCOME TAX (EXEMPTIONS), PATNA (BIHAR) (APPELLANT) (RESPONDENT) PAN NO. A A CTK6147Q ASSESSEE BY : SH. K. C. TAK, CA REVENUE BY : SMT. ARCHANA SINHA , SR. S.C. DATE OF HEARING : 07 .03 .201 8 DATE OF PRONOUNCE MENT : 08 .0 3 .201 8 ORDER PER N. K. SAINI, AM : THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 05.02.2016 OF LD. CIT( EXEMPTIONS ) , PATNA . 2. THE ON LY GRIEVANCE OF THE ASSESSEE IN THIS APPEAL RELATES TO THE REJECTION OF APPLICATION FOR GRANT OF REGISTRATION U/S 12AA OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) BY THE LD. CIT(E), PATNA. 3. FACTS OF THE CASE IN BRIEF ARE THAT THE AS SESSEE FILED AN APPLICATION IN FORM NO. 10A OF THE INCOME TAX RULES, 1962 FOR REGISTRATION U/S 12AA OF THE ACT ON 14.10.2015 . THE LD. CIT(E) ASKED THE ASSESSEE TO FURNISH CERTAIN DOCUMENTS/PAPERS. IN RESPONSE, THE ASSESSEE FURNISHED THE REQUISITE PAPERS/DO CUMENTS ON 02.02.2016. HOWEVER, THE LD. CIT(E) REJECTED THE APPLICATION MOVED BY THE ASSESSEE FOR GRANT OF REGISTRATION U/S 12AA OF THE ACT ITA NO . 22 /PAT. /201 6 KRIPA TRUST 2 BY OBSERVING THAT THE ACCOMPANYING PAPERS/DOCUMENTS REVEALED THAT THE ASSESSEE FAILED TO ESTABLISH THAT THE ACTIVITI ES OF THE ASSESSEE SOCIETY WERE ACCORDING TO ITS AIMS & OBJECTS AND ITS ACTIVITIES WERE GENUINE. 4. NOW THE ASSESSEE IS IN APPEAL. THE LD. C OUNSEL FOR THE ASSESSEE SUBMITTED THAT THE LD. CIT(E) WITHOUT SPECIFYING ANY PARTICULAR ITEMS WHICH WAS NOT IN ACCO RDANCE WITH THE AIMS & OBJECTS OF THE ASSESSEE SOCIETY, WAS NOT JUSTIFIED IN REJECTING THE APPLICATION FILED BY THE ASSESSEE FOR GRANT OF REGISTRATION U/S 12AA OF THE ACT. 5. IN HER RIVAL SUBMISSIONS, THE LD. SR. STANDING COUNSEL SUPPORTED THE IMPUGNED OR DER PASSED BY THE LD. CIT(E). 6 . WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE PARTIES AND CAREFULLY GONE THROUGH THE MATERIAL AVAILABLE ON THE RECORD. IN THE PRESENT CASE, IT IS NOTICED THAT THE LD. CIT(E) REJECTED THE APPLICATION OF THE ASSESSEE BY OB SERVING THAT THE PAPERS/DOCUMENTS FURNISHED BY THE ASSESSEE FAILED TO ESTABLISH THAT THE ACTIVITIES WERE GENUINE AND ACCORDING TO AIMS & OBJECTS OF THE ASSESSEE SOCIETY. HOWEVER, HE HAS NOT BROUGHT ANY MATERIAL ON RECORD TO SUBSTANTIATE THAT HOW AND IN WHA T MANNER THE ACTIVITIES WERE NOT GENUINE OR WERE NOT IN ACCORDANCE WITH THE AIMS & OBJECTS OF THE ASSESSEE SOCIETY. WE, THEREFORE, DEEM IT APPROPRIATE TO SET ASIDE THIS ISSUE BACK TO THE FILE OF THE LD. CIT(E) TO BE ADJUDICATED AFRESH IN ACCORDANCE WITH LA W AFTER PROVIDING DUE AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND BY CONSIDERING ALL THE DOCUMENTS FURNISHED BY THE ASSESSEE. ITA NO . 22 /PAT. /201 6 KRIPA TRUST 3 7 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . (ORDER P RONOUNCED IN THE CO URT ON 08 /03 /2018 ) SD/ - SD/ - ( AMIT SHUKLA ) (N. K. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 08 /0 3 /2018 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: IT AT ASSISTANT REGISTRAR ITA NO . 22 /PAT. /201 6 KRIPA TRUST 4 DATE INITIAL 1. DRAFT DICTATED ON 0 7 .03 .201 8 PS 2. DRAFT PLACED BEFORE AUTHOR 08 .03 .201 8 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. J M/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.