Society for Integrated Care of Environment and Rural Economy, V. Commissioner of Income Tax (Exemption), Lucknow

ITA 232/LKW/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5409 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 10-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 12A; 12AA; 12

Judgement Text

I.T.A. NO.232/LKW/2017 ASSESSMENT YEAR:N.A. 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA NO.232/LKW/2017 ASSESSMENT YEAR:N.A. SOCIETY FOR INTEGRATED CARE OF ENVIRONMENT AND RURAL ECONOMY T-122, PHASE-2, PALLAVPURAM, MEERUT. PAN:AARAS 6626 G VS. CIT (EXEMPTIONS), LUCKNOW. (APPELLANT) (RESPONDENT) O R D E R PER T. S. KAPOOR, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LEARNED CIT (EXEMPTIONS), LUCKNOW DATED 01/02/2017 PASSED U NDER SECTION 12AA(1)(B)(II) OF THE I.T. ACT. 2. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GONE TH ROUGH THE MATERIAL PLACED ON RECORD. DURING THE COURSE OF HEARING LEA RNED COUNSEL FOR THE ASSESSEE SUBMITTED AN APPLICATION DATED 21/01/2019 AND REQUESTED THE BENCH TO GRANT PERMISSION TO WITHDRAW THE ADDITIONA L GROUNDS SUBMITTED VIDE APPLICATION DATED 09/11/2017. LEARNED D. R. H AD NO OBJECTION. THEREFORE, THE ASSESSEE WAS PERMITTED TO WITHDRAW T HE ADDITIONAL GROUNDS OF APPEAL. 3. WE NOTED THAT LEARNED CIT (EXEMPTIONS) HAS REJEC TED THE APPLICATION OF THE ASSESSEE FOR REGISTRATION U/S 12AA OF THE AC T. FROM THE ORDER OF APPELLANT BY SHRI KAUSHIK CHATTERJI, ADVOCATE RESPONDENT BY SHRI A. K. BAR, CIT (D.R.) DATE OF HEARING 21/01/2019 DATE OF PRONOUNCEMENT 25 / 01 /201 9 I.T.A. NO.232/LKW/2017 ASSESSMENT YEAR:N.A. 2 LEARNED CIT (EXEMPTIONS), IT IS APPARENT THAT THE L EARNED CIT (EXEMPTIONS) HAD ISSUED LETTER DATED 06/09/2016 CALLING FOR SPEC IFIC QUERIES REGARDING APPLICATION OF THE ASSESSEE FOR REGISTRATION U/S 12 A FOR COMPLIANCE ON 22/09/2016. HOWEVER, ON 22/09/2016 NEITHER ANYBODY APPEARED NOR FILED ADJOURNMENT APPLICATION OR WRITTEN SUBMISSIONS. TH E ASSESSEE WAS GIVEN ANOTHER OPPORTUNITY VIDE CIT (EXEMPTIONS) LETTER DA TED 27/09/2016 FOR COMPLIANCE ON 01/02/2017. ON 01/02/2017 ALSO NO ON E APPEARED NOR FILED ANY APPLICATION FOR ADJOURNMENT. ULTIMATELY CIT (E XEMPTIONS) PASSED EX- PARTE ORDER AND REJECTED THE APPLICATION OF THE ASS ESSEE ON THE GROUND THAT ASSESSEE HAS NOT BEEN ABLE TO PRODUCE THE BOOKS OF ACCOUNT, BANK STATEMENT AND VOUCHERS IN RESPECT OF EXPENSES CLAIM ED BY THE ASSESSEE FOR VERIFICATION OF ACTIVITIES. UNDER THESE FACTS, WE F EEL THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO EXPL AIN ITS CASE BEFORE LEARNED CIT (EXEMPTIONS). WE ARE OF THE VIEW FROM THE FACTS OF THE CASE THAT THE ASSESSEE HAS NOT BEEN GIVEN PROPER AND SUF FICIENT OPPORTUNITY BEFORE DISPOSING OF THE APPLICATION OF REGISTRATION BY THE LEARNED CIT (EXEMPTIONS). WE, THEREFORE, IN THE INTEREST OF JU STICE SET ASIDE THE ORDER OF CIT (EXEMPTIONS) AND RESTORE THE MATTER BACK TO HIS FILE WITH THE DIRECTION TO CONSIDER THE APPLICATION OF THE ASSESSEE FOR REG ISTRATION U/S 12A AFRESH AFTER GIVING PROPER AND SUFFICIENT OPPORTUNITY OF B EING HEARD TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO BE PRES ENT ON THE DATE OF HEARING AND PROVIDE THE MATERIAL / CLARIFICATION AS ASKED FOR BY LEARNED CIT (EXEMPTIONS). 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 25/01/2019) SD/. SD/. ( A. D. JAIN ) ( T. S. KAPOOR ) VICE PRESIDENT ACCOUNTANT MEMBER DATED:25/01/2019 *SINGH I.T.A. NO.232/LKW/2017 ASSESSMENT YEAR:N.A. 3 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A) 5. D.R., I.T.A.T., LUCKNOW