Society for Advancement in Education, V. Commissioner of Income Tax (Exemption), Lucknow

ITA 227/LKW/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1774 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 07-04-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Cancellation of registration
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA NO. 227/LKW/2017 ASSESSMENT YEAR: N.A. SOCIETY FOR ADVANCEMENT IN EDUCATION 602, SHASTR I NAGAR DHARAMPUR DANDA DALANWALA, DEHRADUN V. CIT (EXEMPTION) LUCKNOW T AN /PAN : AACAS5234K (APP ELL ANT) (RESPONDENT) APPELLANT BY: SHRI R. N. SHUKLA, ADVOCATE RESPONDENT BY: SHRI J.S. MINHAS, D.R. DATE OF HEARING: 09 08 201 8 DATE OF PRONOUNCEMENT: 31 08 201 8 O R D E R PER P ARTHA SARATHI CHAUDHURY, J.M : THIS APPEAL PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE LD. COMMISSIONER OF INCOME - TAX (EXEMPTION), LUCKNOW DATED 4/8/2016 AS PER GROUNDS OF APPEAL ON RECORD. 2 . THE CRUX OF THE GRIEVANC E OF THE ASSESSEE IS CANCELLATION OF REGISTRATION OF THE ASSESSEE - SOCIETY BY INVOKING THE PROVISIONS OF SECTION 12AA(3) OF THE ACT BY THE LD. COMMISSIONER OF INCOME - TAX (EXEMPTION), LUCKNOW. 3 . THE FACTS IN THIS CASE ARE THAT SHOW CAUSE NOTICE FOR THE CANCELL ATION OF REGISTRATION UNDER SECTION 12AA(3) OF THE ACT WAS ISSUED TO THE ASSESSEE - SOCIETY ON 04.04.2016 FOR COMPLIANCE 28.04.2016 VIA ITA NO.227/LKW/2017 PAGE 2 O F 4 SPEED POST WHICH HAS BEEN RETURNED BY THE POSTAL DEPARTMENT WITH THE COMMENTS THAT 'SOCIETY IS NOT TRACEABLE'. ANOTHER SHO W CAUSE NOTICE FOR THE CANCELLATION OF REGISTRATION UNDER SECTION 12AA(3) OF THE ACT WAS ISSUED TO THE ASSESSEE - SOCIETY ON 30.05.2016 FOR COMPLIANCE 27.06.2016. ON THAT DATE I.E. 27.06.2016, NO ONE APPEARED NOR ANY APPLICATION FOR ADJOURNMENT WAS FILED . A THIRD SHOW CAUSE NOTICE FOR THE CANCELLATION OF REGISTRATION UNDER SECTION 12AA(3) OF THE ACT WAS ISSUED TO THE ASSESSEE - SOCIETY ON 14.06.2016 FOR COMPLIANCE 11.7.2016 . ON THAT DATE I.E. 11.07.2016 NO ONE APPEARED, HOWEVER A REPLY WAS RECEIVED BY POST ON 1 1.07.2016. AFTER CONSIDERING THE REPLY OF THE ASSESSEE, LD. COMMISSIONER OF INCOME - TAX (EXEMPTION), LUCKNOW CANCELLED THE REGISTRATION GRANTED TO THE ASSESSEE - SOCIETY UNDER SECTION 12AA OF THE ACT. 4 . AT THE TIME OF HEARING BEFORE US, LD. A.R. OF THE ASSESSE E SUBMITTED THAT THERE WERE REASONS BEYOND CONTROL FOR NOT APPEARING BEFORE THE LD. COMMISSIONER OF INCOME - TAX (EXEMPTION), LUCKNOW AND THAT EVEN ON FINAL DATE I.E. ON 11/7/2016 ONLY WRITTEN SUBMISSION WAS FILED. LD. A.R. OF THE ASSESSEE PRAYED THAT IN TH E INTEREST OF JUSTICE A FINAL OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO PRESENT THE IR CASE BEFORE THE LD. COMMISSIONER OF INCOME - TAX (EXEMPTION), LUCKNOW,. 5 . THE LD. D.R. CONCEDED TO THE REQUEST MADE BY THE LD. A.R. OF THE ASSESSEE. 6 . WE HAVE PERUSED THE CAS E RECORD, HEARD THE CONTENTIONS OF THE PARTIES AND WE FIND THAT IN THIS CASE REGISTRATION IS GRANTED UNDER SECTION 12AA OF THE ACT AND N OW TH E REGISTRATION HAS BEEN CANCELLED UNDER SECTION 12AA(3) OF THE ACT BY THE LD. COMMISSIONER OF INCOME - TAX (EXEMPTION ), LUCKNOW AND AS ON RECORD ASSESSEE HAS NOT SUBMITTED ARGUMENTS ON MERIT BEFORE THE CONCERNED AUTHORITY. THE LD. ITA NO.227/LKW/2017 PAGE 3 O F 4 COMMISSIONER OF INCOME - TAX (EXEMPTION), LUCKNOW HAS TAKEN A DECISION BASED ON MATERIALS AVAILABLE ON RECORD AND AS PER THE WRITTEN SUBMISSION SENT BY POST BY THE ASSESSEE ON 11/7/2016. LD. A.R. OF THE ASSESSEE AT THE TIME OF HEARING BEFORE US PRAYED FOR AN OPPORTUNITY TO PRESENT THEIR CASE ON MERIT BEFORE THE LD. COMMISSIONER OF INCOME - TAX (EXEMPTION), LUCKNOW WITH DOCUMENTARY EVIDENCE AND IN THE INTEREST OF JUSTICE, WE ACCEPT THE PRAYER OF THE LD. A.R. OF THE ASSESSEE , TO WHICH THE LD. D.R. HAS ALSO CONCEDED AND , THEREFORE , WE SET ASIDE THE ORDER OF THE LD. COMMISSIONER OF INCOME - TAX (EXEMPTION), LUCKNOW AND RESTORE THE MATTER BACK TO HIS FILE TO ADJUDICATE THE MATTER AFTER PROVIDING AN OPPORTUNITY OF HEARING TO THE ASSESSEE . A T THE SAME TIME, ASSESSEE IS ALSO DIRECTED TO IMMEDIATELY APPEAR BEFORE THE LD. COMMISSIONER OF INCOME - TAX (EXEMPTION), LUCKNOW ON RECEIPT OF THIS ORDER WITH NECESSARY D OCUMENTARY EVIDENCE AND ARGUE THE CASE ON MERIT. ANY SERVICE OF NOTICE IS DISPENSABLE. IF THE MATTER AGAIN TRAVELS TO US ON THE GROUND OF NON - COMPLIANCE BY THE ASSESSEE BEFORE THE LD. COMMISSIONER OF INCOME - TAX (EXEMPTION), LUCKNOW, THE LAW SHALL TAKE IT S OWN COURSE. WITH THESE OBSERVATIONS, WE RESTORE THE MATTER BACK TO THE FILE OF THE LD. COMMISSIONER OF INCOME - TAX (EXEMPTION), LUCKNOW. 7 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 31 / 0 8 / 201 8 . SD/ - SD/ - [ T.S. KAPOOR ] [PARTHA SARATHI CHAUDHURY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 31 ST AUGUST , 201 8 JJ: 2108 ITA NO.227/LKW/2017 PAGE 4 O F 4 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR