Lok Shakti Vikash Kendra, , Puri V. CIT, Exemption, Hyderabad

ITA 225/CTK/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 9334 (ITAT-CUTTACK)
• Duration Of Justice: 2 year(s) 3 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-10-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2018-2019
• Appeal Filed On: 02-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM आयकर अपीऱ सं./ITA No.225/CTK/2019 (नििाारण वषा / Assessment Year :NA) Lok Shakti Vikash Kendra Vikash Mandir, Nayahata, Puri-752107 Vs CIT(E), Hyderabad, Telengana PAN No. : AAAAL 2296 A (अऩीलाथी /Appellant) .. (प्रत्यथी / Respondent) ननधाारिती की ओर से /Assessee by : Shri Natabar Panda, AR िाजस्व की ओर से /Revenue by : Shri M.K.Gautam, CIT DR स ु नवाई की तािीख / Date of Hearing : 21/10/2021 घोषणा की तािीख/Date of Pronouncement : 21/10/2021 आदेश / O R D E R Per Bench: The above captioned appeal filed at the instance of assessee is directed against the order of Ld. Commissioner of Income Tax(Exemptions), Hyderabad, (in short 'CIT(E)'), dated 25.03.2019. 2. This appeal is barred by limitation of 31 days. Ld. AR of the assessee has filed an application along with affidavit for condonation of delay stating the reasons for delay mentioned therein. Ld. DR has no objection to condone the delay. Considering the submissions of assessee as well as the reasons stated in the application, we condone the delay of 31 days in filing the present appeal. 3. At the outset, ld. AR submitted that though the assessee was having all the requisite documents, however, due to some unavoidable circumstances, could not produce the documents required by the CI ITA No.225/CTK/2019 2 T(E) resulting into dismissal of application for grant of registration u/s.12AA of the Act by the CIT(E). Therefore, the ld. AR prayed for an opportunity to place the required documents before the CIT(E). 3. On the other hand, ld. DR relied on the order of CIT(E). 4. On careful consideration of the rival submissions of both the parties and on perusal of the relevant material placed in the record of the Tribunal along with the order of the CIT(E), we find that the CIT(E) has passed order as the assessee failed to furnish the documentary evidence as required by him, whereby the genuineness of the objects and activities could not be verified for grant of registration to the assessee society u/s.12AA of the Act. Before us, the ld. AR of the assessee has filed paper book consisting of the documentary evidence as required by the CIT(E) and submitted that the assessee may be provided one more opportunity to produce the same before the CIT(E) to substantiate its claim. Considering the facts and circumstances of the case, submissions of the assessee and in the interest of justice, there will be no prejudice to the Revenue if one more opportunity be granted to the assessee to represent its case before the CIT(E). Accordingly, we restore the appeal of the assessee to the file of CIT(E) to pass a speaking and reasoned order considering the submissions of the assessee. The assessee is also directed to submit all the documents to substantiate its claim and cooperate with the CIT(E) positively for early disposal of the case. 5. We, accordingly as per the terms indicated above set aside all the grounds raised in this appeal to the file of Ld. CIT(E) for afresh ITA No.225/CTK/2019 3 adjudication. Needless to mention that proper opportunity of being heard should be provided to the assessee. 6. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 21/10/ 2021. Sd/- (सी.एम.गगा) (C.M.GARG) Sd/- (मनिष बोराड) (MANISH BORAD) न्यानयक सदस्य / JUDICIAL MEMBER ऱेखा सदस्य / ACCOUNTANT MEMBER कटक Cuttack; ददनाांक Dated 21/10/2021 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : आदेशाि ु सार/ BY ORDER, (Senior Private Secretary) आयकर अपीऱीय अधिकरण, कटक/ITAT, Cuttack 1. अऩीलाथी / The Appellant- Lok Shakti Vikash Kendra Vikash Mandir, Nayahata,Puri-752107 2. प्रत्यथी / The Respondent- CIT(E), Hyderabad, Telengana 3. आयकि आय ु क्त(अऩील) / The CIT(A), 4. आयकि आय ु क्त / CIT 5. ववभागीय प्रनतननधध, आयकि अऩीलीय अधधकिण, कटक / DR, ITAT, Cuttack 6. गार्ा पाईल / Guard file. सत्यावऩत प्रनत //True Copy//