Maa Vidyawati Trust, Lucknow V. Commissioner of Income Tax (Exemption), Lucknow

ITA 236/LKW/2015

• Counselvise Citation: 23623714 RSA 2015
• Duration Of Justice: 5 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-10-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 09-10-2015
• Assessment Year: misc
• Appeal Filed On: 20-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Charitable institution; Opportunity of being heard

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER ITA NO.236/LKW/2015 CIT(EXEM.) LUCKNOW VS MAA VIDYA WATI TRUST, LUCKNOW. PAN AADTM 0077 E (RESPONDENT) (APPELLANT) SHRI YOGESH AGARWAL, ADVOCATE APPELLANT BY SHRI AMIT NIGAM , DR RESPONDENT BY 09 / 10 /2015 DATE OF HEARING 16/10/2015 DATE OF PRONOUNCEMENT O R D E R PER SUNIL KUMAR YADAV, JM. DURING THE COURSE OF HEARING, IT IS POINTED OUT TH AT THE APPEAL IS LATE BY 61 DAYS FOR WHICH THE APPLICATION FOR CONDONATION OF D ELAY IS FILED, EXPLAINING THE DELAY IN FILING OF THE APPEAL. BEING CONVINCED WITH THE E XPLANATION GIVEN IN THE APPLICATION FOR CONDONATION OF DELAY, WE CONDONE THE DELAY AND ADMIT THE APPEAL FOR HEARING. 2. THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT (EXEMPTION)-LUCKNOW, DENYING THE REGISTRATION U/S 1 2A(1) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT IN SHORT ). 3. DURING THE COURSE OF HEARING, THE LD. COUNSEL FO R THE ASSESSEE HAS INVITED OUR ATTENTION THAT THE ASSESSEE HAS PRODUCED THE BOOKS OF ACCOUNTS AND FURNISHED THE DETAILS OF ACTIVITIES UNDERTAKEN BY IT, BUT WITHOUT LOOKING DETAILS FURNISHED BY THE ASSESSEE, THE CIT HAS REJECTED THE APPLICATION FOR REGISTRATION U/S 12A(1) OF THE ACT. 4. THE LD. DR ON THE OTHER HAND HAS SUBMITTED THAT INITIALLY THE APPLICATION FOR REGISTRATION WAS TAKEN FOR CONSIDERATION BY DIFFERE NT CIT BUT LATER ON CHANGE OF JURISDICTION W.E.F. 15.11.2014, THE CASE WAS TRANSF ERRED TO THE PRESENT CIT, WHO 2 HAS PASSED THE ORDER BUT DESPITE VARIOUS OPPORTUNIT IES AFFORDED TO THE ASSESSEE AS THE ASSESSEE HAS NOT FURNISHED THE COMPLETE BOOKS O F ACCOUNTS, BILLS AND VOUCHERS FOR EXAMINATION. SINCE THE BOOKS OF ACCOUNTS ARE NO T OPEN FOR VERIFICATION, THE CIT HAS RIGHTLY DENIED THE REGISTRATION. 5. HAVING CAREFULLY EXAMINED THE ORDER OF THE CIT(E XEMPTION) IN THE LIGHT OF OTHER EVIDENCE PLACED BEFORE US, WE FIND THAT THE C IT(EXEMPTION) HAS RECORDED HIS CATEGORICAL FINDING THAT NO BOOKS OF ACCOUNTS, BILL S AND VOUCHERS ETC. WERE PRODUCED FOR EXAMINATION, THEREFORE THEY ARE NOT OP EN FOR VERIFICATION AND MORE SO THE GENUINENESS OF ACTIVITIES OF THE TRUST ARE NOT IN CONSONANCE WITH CHARITABLE PURPOSES. NOW THE LD. COUNSEL FOR THE ASSESSEE HAS CONTENDED THAT HE HAS PLACED ALL BOOKS OF ACCOUNTS AND OTHER RELEVANT EVIDENCE T O JUSTIFY THE NATURE OF ACTIVITIES OF THE ASSESSEE. IN THE LIGHT OF CONTRARY ARGUMENTS BY THE RESPECTIVE PARTIES, WE ARE OF THE VIEW THAT THIS MATTER SHOULD BE REEXAMIN ED AFRESH BY THE CIT. WE ACCORDINGLY SET ASIDE THE ORDER OF CIT AND RESTORE THE MATTER TO HIS FILE WITH DIRECTION TO READJUDICATE THE CLAIM OF REGISTRATION U/S 12A(1) OF THE ACT AFTER AFFORDING OPPORTUNITY OF BEING HEARD TO THE ASSESSE E. 6. IN THE RESULT, APPEAL OF THE ASSESSEE STANDS ALL OWED FOR STATISTICAL PURPOSES. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE) SD/- SD/- (A.K. GARODIA ) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 16/10/2015 AKS 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 ASSTT. REGISTRAR