M/S. Shri Chaturvedi Seva Samiti, Bulandshahar V. Commissioner of Income Tax (Exemption), Lucknow

ITA 239/LKW/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4804 (ITAT-LUCKNOW)
• Duration Of Justice: 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 15-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside
• Section: 12A; 12AA

Judgement Text

I.T.A. NO.239/LKW/2019 ASSESSMENT YEAR:N.A. 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA NO.239/LKW/2019 ASSESSMENT YEAR: N.A. M/S SHRI CHATURVEDI SEVA SAMITI, CHATURVEDI MOHALLA, NEAR PUNJAB NATIONAL BANK, VILLAGE & POST- DANPUR, DISTT. BULANDSHAHAR. PAN:AAUAS4815Q 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 (EXEMPTION), LUCKNOW DATED 07/02/2019 PASSED UN DER SECTION 12AA(1)(B)(II) OF THE I.T. ACT. 2. DURING THE COURSE OF HEARING, NONE APPEARED ON B EHALF OF ASSESSEE. HOWEVER, AN APPLICATION DATED 04/11/2019 WAS MOVED FOR ADJOURNMENT WHICH WAS REJECTED AS THE APPEAL CAN BE DECIDED AFT ER CONSIDERING THE MATERIAL AVAILABLE ON RECORD. APPELLANT BY NONE RESPONDENT BY SHRI A. K. BAR, CIT (D.R.) DATE OF HEARING 07 / 11 /201 9 DATE OF PRONOUNCEMENT 08 / 11 /201 9 I.T.A. NO.239/LKW/2019 ASSESSMENT YEAR:N.A. 2 3. WE HAVE HEARD LEARNED D. R. AND HAVE GONE THROUG H THE MATERIAL PLACED ON RECORD. WE NOTED THAT LEARNED CIT (EXEMPT IONS) HAS REJECTED THE APPLICATION OF THE ASSESSEE FOR REGISTRATION U/ S 12AA OF THE ACT. FROM THE ORDER OF LEARNED CIT (EXEMPTIONS), IT IS APPARE NT THAT LEARNED CIT (EXEMPTIONS) HAD ISSUED LETTER DATED 12/01/2019 CAL LING FOR SPECIFIC QUERIES REGARDING APPLICATION OF THE ASSESSEE FOR R EGISTRATION U/S 12A FOR COMPLIANCE ON 07/02/2019 WHICH WAS RETURNED BACK UN DELIVERED BY THE POSTAL DEPARTMENT AND LEARNED CIT(A), WITHOUT AFFOR DING FURTHER OPPORTUNITY TO THE ASSESSEE PASSED THE ORDER ON THE SAME DATE BY OBSERVING THAT THE ASSESSEE HAS FAILED TO FURNISH T HE BOOKS OF ACCOUNT, BANK STATEMENT AND VOUCHERS IN RESPECT OF EXPENSES CLAIMED BY THE ASSESSEE FOR VERIFICATION OF OBJECTS AND ACTIVITIES OF THE TRUST AND HAS OBSERVED THAT THE ASSESSEE TRUST IS NOT CARRYING OU T ANY ACTIVITIES OF CHARITABLE NATURE AND PASSED THE ORDER REJECTING TH E APPLICATION OF THE ASSESSEE FOR REGISTRATION U/S 12AA OF THE ACT. UND ER THESE FACTS, WE FEEL THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE AS SESSEE TO EXPLAIN ITS CASE BEFORE LEARNED CIT (EXEMPTIONS). WE ARE OF TH E VIEW FROM THE FACTS OF THE CASE THAT THE ASSESSEE HAS NOT BEEN GIVEN PR OPER AND SUFFICIENT OPPORTUNITY BEFORE DISPOSING OF THE APPLICATION OF REGISTRATION BY THE LEARNED CIT (EXEMPTIONS). WE, THEREFORE, IN THE IN TEREST OF JUSTICE 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 REGISTRATION U/S 12A AFRESH AFTER GIVING PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND PASS THE ORDER DISP OSING OF THE APPLICATION OF THE ASSESSEE MOVED U/S 12AA OF THE A CT WITHIN TWO MONTHS FROM THE DATE OF RECEIPT OF THIS ORDER. THE ASSESS EE IS ALSO DIRECTED TO BE I.T.A. NO.239/LKW/2019 ASSESSMENT YEAR:N.A. 3 PRESENT ON THE DATE OF HEARING AND PROVIDE THE MATE RIAL / 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 08/11/2019) SD/. SD/. ( A. D. JAIN ) ( T. S. KAPOOR ) VICE PRESIDENT ACCOUNTANT MEMBER DATED:08/11/2019 *SINGH 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