M/s. Chanderi Development Society for Handloom Weavers Samiti, Ashok Nagar V. THE CIT -EXEMPTION, Bhopal

ITA 257/IND/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6519 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 06-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 12AA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE , , BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER . . /. I.T.A. NO. 257 /IND/201 7 [[ / ASSESSMENT YEAR: - M/S.CHANDERI DEVELOPMENT SOCIETY FOR HANDOOOM WEAVERS SAMITI, ASHOK NAGAR. VS. CIT (EXEMPTION), BHOPAL / APPELLANT / RESPONDENT . . ./ PAN: AACAC118 R / APPELLANT BY : SHRI GAURAV GOYAL, C. A. / RESPONDENT BY : SHRI S.S.MANTRI, CIT / DATE OF HEARING : 16 .0 7 .2018. / DATE OF PRONOUNCEMENT : 18 .0 7 .2018 M/S.CHANDERI DEVELOPMENT SOCIETY - : 2 : - / O R D E R PER KUL BHARAT , J.M. : A PPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (E) DATED 25.01.2017. 2 . THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL : - 1 . BECAUSE IN ANY VIEW, THE LD. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL, HAS ERRED IN REJECTING T HE GRANT OF REGISTRATION U/S 12AA OF INCOME TAX ACT. 2 . BECAUSE IN ANY VIEW, WITHOUT PROPERLY APPRECIATING THE AIMS AND OBJECTS OF THE SOCIETY, THE REJECTION OF REGISTRATION U/S 12AA IS WRONG, ILLEGAL , WITHOUT PROPER OPPORTUNITY, BAD IN LAW AND AGAINST THE FACTS AND LAW OF THE CASE. M/S.CHANDERI DEVELOPMENT SOCIETY - : 3 : - 3 . THE LD. COUNSEL FOR THE ASSESSEE CONTENDED THAT THE ASSESSEE WAS NOT GIVEN PROPER OPPORTUNITY OF HEARING . T HE LD. COMMISSIONER OF INCOME - TAX (EXEMPTION) REFUSED THE REGIS TRATION U/S 12AA WITHOUT PROPERLY APPRECIATING THE AIMS AND OBJECTS OF THE SOCIETY. THE LD. COUNSEL FOR THE ASSESSEE FURTHER CONTENDED THAT THE REJECTION OF REGISTRATION U/S 12AA IS WRONG, ILLEGAL, WITHOUT PROPER OPPORTUNITY, BAD IN LAW AND AGAINST THE FAC TS AND LAW OF THE CASE. 4 . THE LD. DEPARTMENTAL REPRESENTATIVE RELIED ON THE ORDERS OF THE LOWER AUTHORITIES. 5 . WE HAVE CONSIDERED THE FACTS, RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE DEEM IT PROPER TO RESTORE THIS ISSUE TO THE FILE OF LD. COMMISSIONER OF INCOME - TAX (EXEMPTION), WITH THE DIRECTION TO RECONSIDER THE APPLICATION IN THE LIGHT OF THE DOCUMENTS FILED BY THE ASSESSEE. THE LD. CIT(E) SHALL AFFORD PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE . M/S.CHANDERI DEVELOPMENT SOCIETY - : 4 : - 6 . THE LD. DEPARTMENTAL REPRESENTATIVE DID NOT OBJECT TO RESTORATION. 7 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 1 8 . 0 7 .2018 . S D / - ( ) S D / - ( ) (MANISH BORAD) (KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER INDORE; DATED : 1 8 /0 7 /2018 CPU * / SPS COPY TO: ASSESSEE/AO/PR. CIT/ CIT (A)/ITAT (DR)/GUARD FILE. BY ORDER PRIVATE SECRETARY/DDO, INDORE