Secretary Shiksha Samiti Pargana, Morena V. C.I.T., Gwalior

ITA 222/AGR/2013

• Counselvise Citation: 22220314 RSA 2013
• Duration Of Justice: 4 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 28-10-2013
• Assessment Year: misc
• Appeal Filed On: 21-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIRUDH KUMAR
• Assessee Lawyers: VINOD KUMAR
• Keywords: Opportunity of being heard; Period of limitation; Time period of passing order
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER ITA NO. 222/AGRA/2013 SHIKSHA SAMITI, VS. COMMISSIONER OF AMBAH, DISTT. MORENA. INCOME-TAX, GWALIOR. (PAN : AAGAS 0819 Q) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI VINOD KUMAR, ADVOCATE RESPONDENT BY : SHRI ANIRUDH KUMAR, CIT/DR DATE OF HEARING : 28.10.2013 DATE OF PRONOUNCEMENT OF ORDER : 31.10.2013 ORDER PER BHAVNESH SAINI, J.M.: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE LD. CIT, GWALIOR DATED 29.04.2013, CHALLENGING THE ORDER U/S . 12AA OF THE IT ACT, REJECTING THE APPLICATION OF THE ASSESSEE FOR REGISTRATION. 2. BRIEFLY, THE FACTS OF THE CASE ARE THAT THE ASSE SSEE FILED APPLICATION U/S. 12AA BEFORE THE LD. CIT FOR GRANT OF REGISTRATION. THE R EPORT FROM THE ASSESSING OFFICER AND JCIT, RANGE-II, GWALIOR WAS CALLED FOR IN WHICH BOTH THESE AUTHORITIES HAVE NOT RECOMMENDED FOR GRANT OF REGISTRATION. THE LD. CIT, THEREFORE, FOUND THAT THE ITA NO. 222/AGRA/2013 2 ASSESSEE DID NOT CARRY OUT ANY CHARITABLE ACTIVITIE S. THE ASSESSEE WAS GIVEN OPPORTUNITY TO SUPPORT THE APPLICATION BEFORE THE L D. CIT ON 26.04.2013 AND THE MATTER WAS ADJOURNED TO 29.04.2013 AND IN THE ABSEN CE OF PRODUCTION OF BOOKS OF ACCOUNT AND OTHER DOCUMENTS, THE APPLICATION OF THE ASSESSEE WAS REJECTED VIDE ORDER DATED 29.04.2013. THE LD. COUNSEL FOR THE ASS ESSEE CONTENDED THAT THE MATTER WAS FIXED BEFORE THE LD. CIT ON 26.04.2013 AND SINC E THE LD. CIT HAD TO APPEAR BEFORE THE HIGH COURT, THEREFORE, THE MATTER WAS AD JOURNED TO 29.04.2013. 27.04.13 AND 28.04.2013 WERE HOLIDAYS. THEREFORE, T HE MATTER WAS FIXED IMMEDIATELY FOR 29.04.2013 BECAUSE THE LIMITATION F OR PASSING THE ORDER U/S. 12AA WAS GOING TO EXPIRE ON 29.04.2013. HE HAS, THEREFOR E, SUBMITTED THAT SINCE LIMITATION PERIOD WAS EXPIRING ON THE VERY FIRST DA TE OF HEARING, THEREFORE, NO PROPER OPPORTUNITY OF HEARING WAS GRANTED TO THE ASSESSEE AND NO MEANINGFUL HEARING HAS BEEN DONE IN THE MATTER. HE HAS RELIED UPON THE DEC ISION OF HONBLE ALLAHABAD HIGH COURT IN THE CASE OF HARDAYAL CHARITABLE AND E DUCATIONAL TRUST VS. CIT-II, AGRA DATED 15.03.2013 IN INCOME-TAX APPEAL NO. 107/ 2012, IN WHICH IT WAS HELD THAT REGISTRATION APPLICATION U/S. 12AA CANNOT BE R EFUSED ON THE GROUND THAT THE TRUST HAD NOT COMMENCED THE CHARITABLE OR RELIGIOUS ACTIVITIES. HE HAS, THEREFORE, SUBMITTED THAT THE MATTER MAY BE REMANDED TO THE LD . CIT FOR RECONSIDERATION OF THE ITA NO. 222/AGRA/2013 3 ISSUE. THE LD. DR THOUGH RELIED UPON THE IMPUGNED O RDER, BUT STATED THAT THE MATTER COULD BE RE-EXAMINED BY THE LD. CIT, GWALIOR. 3. ON CONSIDERATION OF THE FACTS OF THE CASE AND SU BMISSIONS OF THE PARTIES IN THE LIGHT OF DECISION OF THE HONBLE ALLAHABAD HIGH COURT IN THE CASE OF HARDAYAL CHARITABLE & EDUCATIONAL TRUST (SUPRA), WE ARE OF T HE VIEW, THE MATTER REQUIRES RECONSIDERATION AT THE LEVEL OF THE LD. CIT, GWALIO R. THE ASSESSEE HAS SPECIFICALLY PLEADED THAT WHEN REGISTRATION APPLICATION WAS FILE D ON 03.10.2012, THE LIMITATION TO PASS THE IMPUGNED ORDER WOULD BE EXPIRING ON 29. 04.2013, WHICH FACT HAS NOT BEEN DISPUTED BY THE REVENUE DEPARTMENT. THE SUBMIS SION OF THE LD. COUNSEL FOR THE ASSESSEE HAS NOT BEEN DISPUTED THAT ONLY ONE AC TUAL HEARING WAS FIXED ON 29.04.2013 AND ON THE SAME DAY WHEN ORDER WAS PASSE D WOULD SHOW THAT NO REASONABLE OR SUFFICIENT OPPORTUNITY OF BEING HEARD HAS BEEN GIVEN TO THE ASSESSEE. THE DECISION IN THE CASE OF HARDAYAL CHARITABLE & E DUCATIONAL TRUST (SUPRA) WOULD ALSO NOT SUPPORT THE FINDING OF THE LD. CIT FOR REJ ECTION OF REGISTRATION APPLICATION. IT IS ALSO NOT CLARIFIED IN THE IMPUGNED ORDER WHET HER THE REPORT OF THE AO AND JCIT, RANGE-II, GWALIOR NOT RECOMMENDING THE CASE O F ASSESSEE FOR REGISTRATION, HAS BEEN SUPPLIED TO THE ASSESSEE OR NOT. IT IS, TH EREFORE, CLEAR CUT CASE OF PASSING ADVERSE ORDER AGAINST THE ASSESSEE WITHOUT GIVING R EASONABLE OPPORTUNITY OF BEING ITA NO. 222/AGRA/2013 4 HEARD TO THE ASSESSEE. WE ACCORDINGLY SET ASIDE THE ORDER OF THE LD. CIT AND RESTORE THE MATTER IN ISSUE TO HIS FILE WITH THE DIRECTION TO RE-DECIDE THE REGISTRATION APPLICATION BY GIVING REASONABLE AND SUFFICIENT OPP ORTUNITY OF BEING HEARD TO THE ASSESSEE IN ACCORDANCE WITH LAW. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (PRAMOD KUMAR) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A), CONCERNED BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, AGRA 6. GUARD FILE SR. PRIVATE SECRETARY TRUE COPY