Association of Minority Professional Academic Institute , Kolkata V. CIT (E), Kolkata , Kolkata

ITA 2223/KOL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6174 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-07-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 23-10-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MD USMAN
• Keywords: Opportunity of being heard
• Section: 12AA

Judgement Text

1 ITA NO.2223/KOL/2017 ASSOCIATION OF MINORITY PROFESSIONAL ACADEMIC INSTI TUTE. + , B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA ( ) BEFORE . . , /AND , ) [BEFORE SHRI A. T. VARKEY, JM & SHRI WASEEM AHMED, AM] I.T.A. NO. 2223/KOL/2017 ASSESSMENT YEAR: ASSOCIATION OF MINORITY PROFESSIONAL ACADEMIC INSTITUTE (PAN:AADAA3778K) VS. COMMISSIONER OF INCOME-TAX(E), KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 25.04.2018 DATE OF PRONOUNCEMENT 18.07.2018 FOR THE APPELLANT SHRI ANIL KOCHAR, ADVOCATES FOR THE RESPONDENT MD. USMAN, CIT, DR ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE OR DER OF LD. CIT(E), KOLKATA DATED 22.08.2017 FOR REJECTING THE APPLICATION FILED IN F ORM 10A FOR REGISTRATION U/S. 12AA OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REFERRED TO AS TH E ACT). 2. THE ASSESSEE INSTITUTE CAME INTO EXISTENCE AS A SOCIETY ON 15.12.2010 VIDE CERTIFICATE OF REGISTRATION AND APPLIED IN FORM 10A FOR REGISTR ATION U/S. 12AA OF THE ACT ON 28.02.2017, WHICH WAS REJECTED BY ORDER DATED 22.08.2017. AGGR IEVED, THE ASSESSEE SOCIETY IS BEFORE US. 3. WE NOTE THAT THE LD. CIT(E) TAKING NOTE THAT NON E WAS APPEARING BEFORE HIM AND SINCE THE ASSESSEE SOCIETY HAS NOT BOTHERED TO PROD UCE COPY OF AUDITED FINANCIAL REPORT AND I. T. RETURNS, WAS OF THE OPINION THAT WITHOUT THESE DOCUMENTS HE IS UNABLE TO ADJUDICATE THE GENUINENESS AND NATURE OF ACTIVITIES. SO, HE REJEC TED THE APPLICATION OF ASSESSEE SOCIETY U/S. 12AA OF THE ACT. 2 ITA NO.2223/KOL/2017 ASSOCIATION OF MINORITY PROFESSIONAL ACADEMIC INSTI TUTE. 4. IT HAS TO BE KEPT IN MIND THAT AT THE TIME OF GR ANT OF REGISTRATION U/S. 12AA OF THE ACT, THE LD. CIT(E)S JURISDICTION IS ONLY TO VERIFY THE OBJECTS OF THE INSTITUTION/TRUST AND LOOK INTO THE GENUINENESS OF THE ACTIVITIES, MEANING THE REBY THAT HE HAS TO SATISFY HIMSELF THAT THE OBJECTS ARE CHARITABLE IN NATURE AND THE ACTIVITIES BEING CARRIED ON OR TO BE CARRIED ON ARE GENUINE, MEANING THEREBY THAT THEY ARE IN CONSONANC E FOR ACHIEVING THE CHARITABLE OBJECT AND NOTHING ELSE. THE LD. CIT(E) WHILE DISCHARGING HIS DUTY FOR GRANT OF REGISTRATION U/S. 12AA OF THE ACT HAS TO RESTRICT HIMSELF IN THE FIEL D WHICH WE HAVE STATED ABOVE. 5. WE, THEREFORE, SET ASIDE THE EX PARTE ORDER OF L D. CIT(E) AND REMAND THE MATTER BACK TO THE FILE OF LD. CIT(E) TO ADJUDICATE THE APPLICA TION PREFERRED BY THE ASSESSEE SOCIETY IN THE LIGHT OF THE AFORESAID OBSERVATION AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE SOCIETY TO PRODUCE DOCUM ENTS CALLED FOR THE LD. CIT(E) TO GRANT REGISTRATION U/S. 12AA OF THE ACT. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 18/07/20 18 SD/- SD/- (WASEEM AHMED) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : `18TH JULY, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT ASSOCIATION OF MINORITY PROFESSIONAL ACADEMIC INSTITUTE, C/O S. L. KOCHAR, ADVOCATE, 5, ASHUTOSH CHOWDHURY AVENU E, KOLKATA-700 019. 2. 3. RESPONDENT CIT(E), KOLKATA. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, SR. PVT. SECRETARY