Shri Banke Bihari Education Society, Bulandshahr V. CIT (E), Lucknow

ITA 2631/DEL/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6963 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Assessment Year: misc
• Appeal Filed On: 05-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S RANA
• Assessee Lawyers: ASHWANI TANEJA
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G, NEW DELHI BEFORE SH. G.D. AGRAWAL, PRESIDENT AND SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO.2631/DEL/2015 (ASSESSMENT YEAR: ) SHRI BANKE BIHAR EDUCATION SOCIETY 3KM MILESTONE JUNCTION ROAD, BULANDSHAHR PAN : AALAS4483P VS. CIT(E) LUCKNOW APPELLANT RESPONDENT ASSESSEE BY : SH. ASHWANI TANEJA, ADV. REVENUE BY : SH. S.S.RANA, CIT,DR DATE OF HEARING : 18.07.2018 DATE OF PRONOUNCEMENT : 31.07.2018 O R D E R PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER : THIS APPEAL IS FILED BY THE ASSESSEE AGAINST ORDER PASSED BY THE LD. COMMISSIONER OF INCOME TAX (EXEMPTIONS), LU CKNOW WHEREIN VIDE THE IMPUGNED ORDER DATED 30.03.2015, TH E LD. CIT (E) HAS REJECTED THE ASSESSEES APPLICATION FOR REGIST RATION U/S 12A OF THE INCOME TAX ACT, 1961 (HEREINAFTER CALLED AS THE ACT). 2 ITA NO.2631/DEL/2015 (SHRI BANKE BIHARI EDUCATION SOCIETY) 2. A PERUSAL OF THE ORDER OF THE LD. CIT (E) SHOWS THAT HE HAS MENTIONED THAT DUE TO NON-COMPLIANCE OF THE ASSESSE E ON 27.03.2015, THE GENUINENESS OF THE ACTIVITIES OF TH E ASSESSEE SOCIETY COULD NOT BE VERIFIED. THE LD. CIT (E) HAS ALSO NOT ED THAT, ADMITTEDLY, NO EDUCATIONAL ACTIVITIES HAD BEEN COMM ENCED AT THE TIME OF PASSING OF THE ORDER. 3. THE LD. AUTHORISED REPRESENTATIVE HAS SUBMITTED THAT ALL THESE DETAILS WERE AVAILABLE WITH THE ASSESSEE SOCI ETY AND OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO PROVE T HE GENUINENESS OF THE ACTIVITIES OF THE TRUST. 4. THE LD. CIT DR OPPOSED THE PRAYER OF THE LD. AUT HORISED REPRESENTATIVE AND SUBMITTED THAT THE ASSESSEE SOCI ETY HAD ALREADY BEEN GIVEN DUE OPPORTUNITY BUT THE SAME WAS NOT AVAI LED BY THE ASSESSEE SOCIETY AND, THEREFORE, NO FURTHER OPPORTU NITY SHOULD BE GIVEN. 5. WE HAVE HEARD THE RIVAL SUBMISSIONS AND HAVE ALS O PERUSED THE MATERIAL ON RECORD. LOOKING INTO FACTS AND CIRC UMSTANCES OF THE CASE AND IN INTEREST OF JUSTICE WE DEEM IT EXPEDIEN T TO RESTORE THE FILE OF THE OFFICE OF THE LD. CIT (E) WITH THE DIREC TION TO RECONSIDER THE APPLICATION OF THE ASSESSEE AND PASS THE ORDER IN ACCORDANCE 3 ITA NO.2631/DEL/2015 (SHRI BANKE BIHARI EDUCATION SOCIETY) WITH LAW AFTER GIVING PROPER OPPORTUNITY TO THE ASSES SEE. THE ASSESSEE IS DIRECTED TO FULLY COOPERATE IN THE PROC EEDINGS THIS TIME. 6. IN THE FINAL RESULT, THE ASSESSEES APPEAL STAND S ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 31 ST JULY, 2018). SD/- SD/- (G.D.AGARWAL) (SUDHANSHU SRIVASTAVA ) PRESIDENT JUDICIAL MEMBER DATE: 31.07.2018 BINITA COPY OF ORDER TO: - 1) THE APPELLANT; 2) THE RESPONDENT; 3) THE CIT; 4) THE CIT(A)-, NEW DELHI; 5) THE DR, I.T.A.T., NEW DELHI; TRUE COPY BY ORDER ITAT, NEW DELHI