SHIV KUMAR SINGH MEMORIAL EDU. TRUST, JHANSI V. CIT EXMP. , LUCKNOW

ITA 263/AGR/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2107 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 11-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 80G; 12AA

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI LALIET KUMAR, JUDICIAL MEMBER AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER ITA NO. 263/AGR/2018 SH. SHIV KUMAR SINGH MEMORIAL EDUCATIONAL TRUST, B-5, AVAS VIKAS COLONY, KANPUR ROAD, JHANSI. PAN- AARTS4406K (APPELLANT) VS. C.I.T. (EXEMPTION), LUCKNOW. (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. WASEEM ARSHAD, SR. DR ORDER PER LALIET KUMAR, J.M.: THIS APPEAL IS BEING FILED BY THE ASSESSEE AGAINS T THE ORDER DATED 10.01.2018 PASSED BY CIT(EXEMPTION), LUCKNOW, ON THE FOLLOWING GROUNDS : 1. THAT APPELLANT TRUST ENJOYS EXEMPTION U/ 12AA AND IN ABSENCE OF ANY ADVERSE MATERIAL ABOUT THE GENUINENESS OF TRUST, OBJECTS AND ACTIVITIES IN PURSUANCE THERE TO FOUND BY THE CIT(E), REFUSAL OF GRANT OF RE GISTRATION U/S 80 G IS ILLEGAL AND ARBITRARY. 2. IN THE FACTS OF THE CASE AND IN LAW THE ID. CIT(E ) HAS ERRED IN REFUSING TO GRANT REGISTRATION SOUGHT U/S 80G(5)OF IT ACT. 3. IN THE FACTS OF THE CASE AND IN LAW THE CIT(E) HA S ERRED IN RELYING ON THE JUDGMENT WHICH ARE DISTINGUISHABLE. 4. THAT THE APPELLANT CRAVES TO ADD OR ALTER AN Y OTHER GROUND OF APPEAL AS MAY BE WARRANTED. DATE OF HEARING 10.07.19 DATE OF PRONOUNCEMENT 18 .07.2019 ITA NO. 263/AGR/2018 2 2. NONE IS PRESENT ON BEHALF OF THE ASSESSEE AND THERE FORE, WE ARE CONSTRAINED TO DECIDE THE APPEAL IN ABSENCE OF THE LD. AR FOR THE ASSESSEE/ASSESSEE. 3. ON PERUSAL OF RECORD, IT APPEARS THAT THE LD.CIT (E) HAD DECIDED THE MATTER IN ABSENCE OF THE ASSESSEE(EX PARTE). THE LD. CIT(E) I N PARAGRAPH NO. 2 HAD RECORDED THAT NOTICE DATED 12.12.2017 WAS SENT TO THE APPLIC ANT RAISING SPECIFIC QUERIES REGARDING APPROVAL U/S. 80G FOR COMPLIANCE ON 02.01 .2018. ON 02.01.2018, AN APPLICATION FOR ADJOURNMENT WAS RECEIVED IN THE OFF ICE OF CIT(E) AND THE DATE OF HEARING WAS FIXED ON 10.01.2018. FOR 10.01.2018, IN FORMATION WAS SENT THROUGH TELEPHONE TO SHRI AMIT KUMAR. ON 10.01.2018, SHRI S .K. JAIN, CA APPEARED AND FILED A LETTER AND GAVE THE DETAILS. IN FACT, THE APPELLANT BEFORE US HAD NOT FILED ANY DOCUMENT SUBSTANTIATING ITS CLAIM FOR GRANT OF APPR OVAL U/S. 80G. ONLY SOME DOCUMENTS WERE FILED BEFORE THE LD. CIT(E). AS NONE WAS AVAILABLE ON BEHALF OF THE ASSESSEE, THEREFORE, CONSIDERING THE TOTALITY OF CI RCUMSTANCES, WE REMAND THE MATTER TO THE FILE OF LD. CIT(E) WITH THE DIRECTION TO GRA NT ONE MORE OPPORTUNITY TO THE ASSESSEE AND TO DECIDE THE MATTER IN ACCORDANCE WIT H LAW WITHIN A PERIOD OF SIX MONTHS FROM THE DATE OF PASSING OF THIS ORDER. THE ASSESSEE IS ALSO DIRECTED TO FILE ALL THE SUPPORTING DOCUMENTS AS CALLED UPON BY THE LD.C IT(E) SHOWING THAT THE ASSESSEE IS ENTITLED TO APPROVAL U/S. 80G. IF THE NEEDFUL WA S NOT DONE BY THE ASSESSEE WITHIN ITA NO. 263/AGR/2018 3 THE TIME GIVEN BY THE LD. CIT(E), THE CIT(E) SHALL BE DUTY BOUND TO PASS ORDER IN ACCORDANCE WITH LAW. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (DR. MITHA LAL MEENA) (LALIET KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: *AKS* COPY OF ORDER FORWARDED TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA