M/s Prof. J Gopala Krishna & Mrs. J Jayasri Charitable Trust for Friendly Excellence, Visakhapatnam V. The CIT-1 Visakhapatnam, Visakhapatnam

ITA 227/VIZ/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 62827 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 10 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-04-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 15-12-2011
• Assessment Year: misc
• Appeal Filed On: 13-06-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Charitable institution; Opportunity of being heard
• Section: 80G; 12AA

Judgement Text

ITA NOS.227&228/VIZ/2011 PROF. J. GOPALA KRISHNA AN D MRS. J. JAYASRI CHARITABLE TRUST FOR FRIENDLY EXCELL ENCE, VISAKHAPATNAM. IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI BR BASKARAN, ACCOUNTANT MEMBER ITA NOS.227&228/VIZ/2011 ASSESSMENT YEAR : N.A. PROF. J. GOPALA KRISHNA AND MRS. J. JAYASRI CHARITABLE TRUST FOR FRIENDLY EXCELLENCE VISAKHAPATNAM VS. CIT - 1 VISAKHAPATNAM (APPELLANT) (RESPONDENT) PAN NO. AAB T J 3935A APPELLANT BY: SHRI C.V.S. MURTHY, CA RESPONDENT BY: SHRI T. LUCAS PETER, CIT(DR) DATE OF HEA RING : 12 .04.2012 DATE OF PRONOUNCEMENT : 13.04.2012 ORDER PER SHRI S.K. YADAV, JUDICIAL MEMBER:- THROUGH THESE APPEALS, THE ASSESSEE HAS CHALLENGE D THE ORDERS OF COMMISSIONER OF INCOME-TAX REFUSING REGISTRATION U/ S 12AA AND RECOGNITION OF EXEMPTION U/S 80G OF THE INCOME-TAX ACT ON THE GROU ND THAT CIT HAS REJECTED THE APPLICATION FOR REGISTRATION U/S 12AA AND RECOGNITION FOR EXEMPTION U/S 80G OF THE INCOME-TAX ACT WITHOUT AFF ORDING AN OPPORTUNITY TO THE ASSESSEE. 2. DURING THE COURSE OF HEARING, IT IS NOTICED THAT CIT(A) HAS POSTED THE HEARING OF THESE APPLICATIONS ABOUT 6 TIMES AND ALL THE TIMES THE ASSESSEE SOUGHT ADJOURNMENTS FOR ONE REASON OR OTHER. THE L AST ADJOURNMENT NOTICE FIXING HEARING FOR 25.5.2011 WAS RECEIVED BACK UNSE RVED WITH A REMARK NOT CLAIMED AND THE CIT ACCORDINGLY ADJUDICATED BOTH T HE APPLICATIONS AND REJECTED THE SAME. NOW THE ASSESSEE IS IN APPEAL B EFORE US WITH THE SUBMISSION THAT ATLEAST ONE MORE OPPORTUNITY SHOULD HAVE BEEN AFFORDED TO THE ASSESSEE. THE REQUEST OF THE ASSESSEE WAS STRO NGLY OPPOSED BY THE LD. ITA NOS.227&228/VIZ/2011 PROF. J. GOPALA KRISHNA AN D MRS. J. JAYASRI CHARITABLE TRUST FOR FRIENDLY EXCELL ENCE, VISAKHAPATNAM. 2 D.R. ON THE GROUND THAT CIT HAS ALREADY AFFORDED NU MBER OF OPPORTUNITIES TO THE ASSESSEE. THEREFORE, NO PURPOSE WOULD BE SERVE D TO GRANT ONE MORE OPPORTUNITY TO THE ASSESSEE. THE LD. D.R. FURTHER CONTENDED THAT NON- COOPERATIVE ATTITUDE OF THE ASSESSEE MAY KINDLY BE TAKEN INTO ACCOUNT WHILE DISPOSING OF THIS APPEAL. 3. HAVING GONE THROUGH THE ORDERS OF LOWER AUTHORIT IES IN THE LIGHT OF RIVAL SUBMISSIONS, WE FIND THAT CIT HAS AFFORDED ABOUT 6 OPPORTUNITIES TO THE ASSESSEE TO REPRESENT HIS CASE BUT ALL THE TIMES HE WAS SEEKING ADJOURNMENT FOR ONE REASON OR THE OTHER. THE LAST NOTICE OF FI XING HEARING FOR 25.5.2011 WAS RECEIVED BACK UNSERVED WITH A REMARK NOT CLAIM ED. WHEN THE ASSESSEE WAS IN THE KNOW OF THE DATE OF HEARING AND THE HEAR INGS WERE ADJOURNED AT HIS REQUEST, HE SHOULD BE MORE CAUTIOUS ABOUT THE N EXT DATE OF HEARING AND SHOULD HAVE APPEARED BEFORE THE CIT AND PROSECUTE H IS APPLICATIONS. BUT HE DID NOT DO SO. THE NON-COOPERATIVE ATTITUDE OF THE ASSESSEE CANNOT BE APPRECIATED. WE HOWEVER, ALSO OF THE VIEW THAT THE APPLICATIONS FILED BY THE ASSESSEES FOR GRANT OF REGISTRATION U/S 12AA AND FO R RECOGNITION OF EXEMPTION U/S 80G SHOULD BE DISPOSED OF AFTER HEARING THE ASS ESSEES. BUT MERE BY ALLOWING THIS APPEAL, WE DO NOT WISH TO GIVE MESSAG E TO THE SOCIETY TO NOT TO COOPERATE THE LOWER AUTHORITIES. WE THEREFORE, SET ASIDE THE ORDER OF THE CIT SUBJECT TO PAYMENT OF COST OF ` . 5,000/- IN BOTH THE APPEALS AND DIRECT THE CIT TO RE-ADJUDICATE BOTH THE APPLICATIONS AFTER AF FORDING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. IN THE RESULT, THE APPEALS OF THE ASSESSEE STAND ALLOWED. PRONOUNCED IN THE OPEN COURT ON 13.04..2012 SD/ - SD/ - (BR BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS VISAKHAPATNAM, DATED 13 TH APRIL, 2012 ITA NOS.227&228/VIZ/2011 PROF. J. GOPALA KRISHNA AN D MRS. J. JAYASRI CHARITABLE TRUST FOR FRIENDLY EXCELL ENCE, VISAKHAPATNAM. 3 COPY TO 1 PROF. J. GOPALAKRISHNA & MRS. J. JAYASRI CHARITABLE TRUST, D.NO.8 - 1 - 63/32, DOCTORS COLONY, PEDA WALTAIR, VISAKHAPATNAM-17 2 CIT - 1, VISAKHAPATNAM 3 THE CIT (A) , VISAKHAPATNAM 4 THE DR, ITAT, VISAKHAPATNAM. 5 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM