Baba Pritam Singh Trust (Bridh Ashram), Ludhiana V. CIT-I, Ludhiana

ITA 260/CHANDI/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 63978 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 17-09-2012
• Assessment Year: misc
• Appeal Filed On: 27-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JYOTI KUMARI
• Assessee Lawyers: T M SINGH
• Section: 80G; 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A, CHANDIGARH BEFORE SHRI T.R.SOOD, ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER ITA NO. 260/CHD/2012 (UNDER SECTION 80G) BABA PRITAM SINGH TRUST (BRIDH ASHRAM), VS. THE C .I.T.-I, RAHON ROAD, VILLAGE MEHARBAN, LUDHIANA. LUDHIANA. PAN: AABTB4332R (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI T.M. SINGH RESPONDENT BY : SHRI JYOTI KUMARI, DR DATE OF HEARING : 17.09.2012 DATE OF PRONOUNCEMENT : 26.09.2012 O R D E R PER SUSHMA CHOWLA, J.M, : THE PRESENT APPEAL WAS FILED BY THE ASSESSEE AGAINS T THE ORDER OF THE COMMISSIONER OF INCOME-TAX-I, LUDHIANA DATED 09 .02.2012 IN REFUSING TO GRANT REGISTRATION UNDER SECTION 80G(5) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT). 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL: 1. THAT THE ORDER OF LD. COMMISSIONER OF INCOME TAX-I IN DECLINING TO ACCORD APPROVAL U/S 80G(5) IS BOTH AGAINST LAW AND FACTS OF THE CASE. 2. THAT WHILE DECLINING TO GRANT APPROVAL U/S 80G(5), THE LD. COMMISSIONER OF INCOME TAX-I GROSSLY ERRED BOTH IN LAW AND ON FACTS THAT CONDITIONS AS PRESCRIBED/PRE-REQUISITE FOR GRANT OF APPROVAL STOOD DULY FULFILLED. 3. THAT WHILE REFUSING TO GRANT APPROVAL U/S 80G(5) , THE LD. COMMISSIONER OF INCOME TAX-I DID NOT APPRECIATE THAT THERE WAS NO NON-COMPLIANCE ON THE PART OF THE APPELLANT. 2 3. THE LEARNED A.R. FOR THE ASSESSEE POINTED OUT TH AT THOUGH VARIOUS EVIDENCES WERE FILED BEFORE THE COMMISSIONER OF INC OME TAX, LUDHIANA THE APPLICATION MOVED BY THE ASSESSEE UNDER SECTION 80G OF THE ACT WAS REJECTED BY THE COMMISSIONER OF INCOME TAX IN SUMMA RY MANNER WITHOUT ADJUDICATING THE ISSUE. 4. THE LEARNED D.R. FOR THE REVENUE PLACED RELIANCE ON THE ORDER OF THE COMMISSIONER OF INCOME TAX. 5. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORD. THE PRELIMINARY ISSUE RAISED IN THE PRESENT APPEAL IS A GAINST THE NON- SPEAKING ORDER PASSED BY THE COMMISSIONER OF INCOME TAX, LUDHIANA. FROM THE PERUSAL OF THE ORDER PASSED UNDER SECTION 80G(5) OF THE ACT WE FIND THAT ASSESSEE WAS GRANTED REGISTRATION UNDER S ECTION 12A OF THE ACT VIDE ORDER PASSED UNDER SECTION 12AA OF THE ACT DAT ED 28.7.2009. THE ASSESSEE THEREAFTER MOVED AN APPLICATION FOR GRANT OF APPROVAL UNDER SECTION 80G(5)(VI) DATED 18.8.2011, WHICH IS PLACED AT PAGE 14 OF THE PAPER BOOK. THE ASSESSEE HAD THEREAFTER ENCLOSED T HE QUERY LETTER RAISED BY THE COMMISSIONER OF INCOME TAX FROM TIME TO TIME AND THE REPLY FILED BY THE ASSESSEE AT PAGES 15 TO 31 OF THE PAPER BOOK . THE LEARNED A.R. FOR THE ASSESSEE HAD APPEARED FROM DATE TO DATE. H OWEVER, THERE SEEMS TO BE NON-APPEARANCE ON 8.12.2011. THE EXPLANATION OF THE ASSESSEE IS THAT THERE WAS NO SUCH NON-APPEARANCE BY THE LEARNE D A.R. FOR THE ASSESSEE BEFORE THE COMMISSIONER OF INCOME TAX AS O N THE SAME DATE THE LEARNED A.R. FOR THE ASSESSEE HAD APPEARED IN ANOTH ER CASE BEFORE SAME COMMISSIONER OF INCOME TAX. IN THE INTEREST OF JUS TICE, WE DEEM IT FIT TO RESTORE THE ISSUE BACK TO THE FILE OF COMMISSION ER OF INCOME TAX, LUDHIANA TO DECIDE THE ISSUE OF GRANT OF REGISTRATI ON UNDER SECTION 80G(5) OF THE ACT BY PASSING A SPEAKING ORDER AFTER AFFORDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESS EE IS ALSO DIRECTED TO 3 APPEAR BEFORE THE COMMISSIONER OF INCOME TAX ON THE APPOINTED DATE/S OF HEARING IN THE PRESENT CASE. THE GROUNDS OF AP PEAL RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. WE ARE NOT ADDRESSING THE ISSUE ON MERITS IN VIEW O F OUR SETTING ASIDE THE ISSUE TO THE FILE OF THE COMMISSIONER OF INCOME TAX, LUDHIANA. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH DAY OF SEPTEMBER, 2012. SD/- SD/- (T.R.SOOD) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 26 TH SEPTEMBER, 2012 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH 4