Dr. B.K.Ambedkar & Jogen Mondal Trust, Kolkata V. CIT(Exemption), , Kolkata

ITA 2541/KOL/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1134 (ITAT-KOLKATA)
• Duration Of Justice: 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-12-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 06-12-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Assessee Lawyers: K M ROY
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 12A; 12AA; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH (B), KOLKATA [BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT (KZ) & SHRI S.S. GODARA, JM] I.T.A. NO. 2541/KOL/2019 DR. B.R. AMBEDKAR & JOGEN MONDAL TRUST......................................APPELLANT VIP TOWER, TEGHORIA, RAGHUNATHPUR, BAGUIATI, KOLKATA 700 059. [PAN: AACTD 1629 C] VS CIT (EXEMPTION) KOLKATA..............................RESPONDENT P-7, CHOWRINGHEE SQUARE, KOLKATA 700 069. APPEARANCES BY: SHRI K.M. ROY, CA APPEARING ON BEHALF OF THE ASSESSEE. SHRI JAYANTA KHANRA, JCIT APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : DECEMBER 13, 2019 DATE OF PRONOUNCING THE ORDER : DECEMBER 13, 2019 ORDER PER P.M. JAGTAP, VICE-PRESIDENT (KZ & HZ) THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT(EXEMPTION), KOLKATA DATED 28.08.2019 PASSED EX-PARTE WHEREBY HE REJECTED THE APPLICATION FILED BY THE ASSESSEE FOR REGISTRATION U/S 12A IN LIMINE . 2. THE ASSESSEE IN THE PRESENT CASE IS A TRUST WHICH APPLIED FOR REGISTRATION U/S 12A OF THE INCOME TAX ACT, 1961 IN THE PRESCRIBED FORM 10A. THE SAID APPLICATION WAS FIXED FOR HEARING BY THE LD. CIT(EXEMPTION) ON 22.07.2019 AND 02.08.2019. NOBODY, HOWEVER, APPEARED ON BEHALF OF THE ASSESSEE ON THE SAID DATES NOR THE VARIOUS DETAILS REQUIRED BY THE LD. CIT(EXEMPTION) WERE FILED BY THE ASSESSEE. IN THE ABSENCE OF THE SAID DETAILS AND DOCUMENTS, THE LD. CIT(EXEMPTION) FOUND IT DIFFICULT TO VERIFY THE FINANCIAL TRANSACTIONS OF THE ASSESSEE TRUST AS WELL AS THE GENUINENESS AND THE NATURE OF 2 I.T.A. NO. 2541/KOL/2019 ACTIVITIES CARRIED ON BY IT. HE, THEREFORE, PROCEEDED TO REJECT THE APPLICATION OF THE ASSESSEE FOR REGISTRATION U/S 12A IN LIMINE VIDE HIS ORDER DATED 20.08.2019. AGGRIEVED BY THE ORDER OF THE LD. CIT(EXEMPTION), THE ASSESSEE HAS PREFERRED THIS APPEAL BEFORE THE TRIBUNAL. 3. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT NONE OF THE NOTICES STATED TO BE ISSUED BY THE LD. CIT(EXEMPTION) FIXING THE HEARING ON 22.07.2019 AND 02.08.2019 WAS RECEIVED BY THE ASSESSEE AND SUCH NON-RECEIPT OF THE NOTICES RESULTED IN THE NON-COMPLIANCE ON THE PART OF THE ASSESSEE. HE HAS ALSO SUBMITTED THAT THE LD. CIT(EXEMPTION) HOWEVER, DID NOT GIVE ANY FURTHER OPPORTUNITY TO THE ASSESSEE AND PROCEEDED TO REJECT THE APPLICATION OF THE ASSESSEE FOR REGISTRATION U/S 12A OF THE ACT IN LIMINE WHICH IS IN GROSS VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. HE HAS URGED THAT THE IMPUGNED ORDER PASSED BY THE LD. CIT(EXEMPTION) U/S 12AA OF THE ACT MAY THEREFORE TO BE SET ASIDE AND THE MATTER BE REMITTED BACK TO THE LD. CIT(EXEMPTION) FOR DISPOSING OF THE APPLICATION OF THE ASSESSEE FOR REGISTRATION U/S 12A AFRESH AFTER GIVING PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. KEEPING IN VIEW ALL THE FACTS OF THE CASE, WE ARE INCLINED TO ACCEPT THE CONTENTION OF THE LD. COUNSEL FOR THE ASSESSEE. EVEN THE LD. DR HAS NOT RAISED ANY OBJECTION FOR SENDING THE MATTER BACK TO THE LD. CIT(EXEMPTION) FOR FRESH CONSIDERATION. THE IMPUGNED ORDER PASSED BY THE LD. CIT(EXEMPTION) U/S 12AA OF THE ACT IS ACCORDINGLY SET ASIDE AND THE MATTER IS REMITTED BACK TO HIM FOR DISPOSING OF THE APPLICATION 3 I.T.A. NO. 2541/KOL/2019 OF ASSESSEE FOR REGISTRATION U/S 12A AFRESH AFTER GIVING THE ASSESSEE PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH DECEMBER, 2019. SD/- SD/- (S.S. GODARA) (P.M. JAGTAP) JUDICIAL MEMBER VICE PRESIDENT DATED: 13/12/2019 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. DR. B.R. AMBEDKAR & JOGEN MONDAL TRUST, VIP TOWER, TEGHORIA, RAGHUNATHPUR, BAGUIATI, KOLKATA 700 059. 2. CIT(EXEMPTION), KOLKATA. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, ASSISTANT REGISTRAR / H.O.O. ITAT, KOLKATA