Guru Kripa Education Trust, Udham Singh Nagar V. CIT(E), Lucknow

ITA 269/LKW/2020

AI Insights

The case involves Guru Kripa Education Trust, which appealed against the order of the Commissioner of Income Tax (Exemptions), Lucknow, rejecting their application for registration under section 80G(5) of the Income Tax Act, 1961. The CIT (Exemptions) had initially provided two opportunities for the assessee to comply with the requirements for registration, which the assessee failed to utilize. The Tribunal noted the casual approach of the assessee but decided to grant one more opportunity for compliance, emphasizing the need for a fair chance to be heard.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113249 (ITAT-LUCKNOW)
• Duration Of Justice: 2 year(s) 7 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-05-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 10-05-2023
• Assessment Year: misc
• Appeal Filed On: 24-09-2020
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 43

Judgement Text

I.T.A. No.269/Lkw/2020 Assessment Year: N.A. 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.269/Lkw/2020 Assessment Years: N.A. Guru Kripa Education Trust, Village Mundia Ani, Bazpur, Distt. U.S. Nagar (Uttrakhand) PAN:AABTG4339B Vs. CIT (Exemptions), Lucknow. (Appellant) (Respondent) O R D E R PER SUDHANSHU SRIVASTAVA:J.M. This appeal is preferred by the assessee against order dated 28/07/2020 passed by learned Commissioner of Income Tax (Exemptions), Lucknow (hereinafter called the “CIT(E”) wherein vide the impugned order, the learned CIT(E) has rejected the assessee’s application for registration u/s 80G(5) of the Income Tax Act, 1961 (hereinafter called the “Act”). 2. None was present on behalf of the assessee when the appeal was called out for hearing nor was any adjournment application placed before us. A perusal of the records shows that the appeal was registered on Appellant by None Respondent by Shri H. S. Usmani, CIT (D.R.) Date of hearing 11/05/2023 Date of pronouncement 15/05/2023 I.T.A. No.269/Lkw/2020 Assessment Year: N.A. 2 09/10/2020 and it has been adjourned twice since that date on the request of the counsel of the assessee. The notice for today’s hearing has not been returned unserved and, therefore, it is presumed that the notice for today’s hearing was served on the assessee. However, the assessee has not bothered to get itself represented before us. In such a situation, we deem it appropriate to proceed with the hearing of the appeal ex-parte qua the assessee. 3. A perusal of the impugned order shows that the assessee had applied for registration u/s 80G(5) of the Act on 16/10/2019 with the learned CIT(E), Lucknow and as per the impugned order, the learned CIT(E) had required the assessee to respond to specific queries regarding its application and the date of compliance was fixed for 02/06/2020. However, the assessee did not avail the said opportunity. Subsequently, another opportunity was provided to the assessee of being heard and for submitting the relevant documents and the date for compliance was fixed for 15/07/2020. Therefore, learned CIT(E) proceeded to reject the assessee’s application for grant of registration. 4. Learned CIT (DR) submitted that the approach of the assessee has been most casual and non-serious and, therefore, the assessee’s appeal deserves to be dismissed outright. 5. Having gone through the records, we note that the learned CIT(E) gave only two opportunities to the assessee and that too within approximately 43 days of each other. We are of the considered view that the assessee deserves one more opportunity and therefore, we deem it appropriate to restore the file to the office of learned CIT(E) with the I.T.A. No.269/Lkw/2020 Assessment Year: N.A. 3 direction to provide one more opportunity to the assessee to present its case vis-à-vis registration u/s 80(G) of the Act. The assessee is also directed to file the necessary documents as required by the learned CIT(E) and also avail the opportunity being accorded by us now. 6. In the result, the appeal of the assessee stands allowed for statistical purposes. (Order pronounced in the open court on 15/05/2023) Sd/. Sd/. (ANADEE NATH MISSHRA) (SUDHANSHU SRIVASTAVA) Accountant Member Judicial Member Dated:15/05/2023 *Singh Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., 5. CIT(A) Assistant Registrar