Nishwa Nirmala Dharma Trust, Jamshedpur V. CIT,Examption, Patna

ITA 276/RAN/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 8730 (ITAT-RANCHI)
• Duration Of Justice: 7 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-07-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2019-2020
• Appeal Filed On: 02-12-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: INDRAJIT SINGH
• Assessee Lawyers: R R MITTAL
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI E-COURTAT KOLKATA BEFORE SHRI S.S, GODARA, JM & DR. A.L. SAINI, AM ITA NO.276/RAN/2019 ASSESSMENT YEAR:2019-20 VISHWA NIRMALA DHARMA TRUST, JSR A/28, SHIO SINGH BAGAN, ROAD NO.9, PO-AGRICO SIDHGORA, JAMSHEDPUR, JHARKHAND. / V/S . CIT(EXEMPTION), PATNA PAN NO.AABTV7467M /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI R.R. MITTAL, AR /BY RESPONDENT SHRI INDRAJIT SINGH, CIT-DR /DATE OF HEARING 22-07-2020 /DATE OF PRONOUNCEMENT 22-07-2020 /O R D E R PER S. S. GODARA(ORAL): THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2019-20 ARISES AGAINST THE COMMISSIONER OF INCOME-TAX (EXEMPTION), PATNAS ORDER DATED 26.06.2019 INVOLVING PROCEEDINGS U/S 12AA OF THE INCOME TAX ACT, 1961; (IN SHORT THE ACT). HEARD BOTH THE PARTIES. CASE FILE PERSUED. 2. WITH THE ABLE ASSISTANCE OF BOTH THE LEARNED REPRESENTATIVES, WE NOTICE DURING THE COURSE OF HEARING THAT THE CIT(EXEMPTION) HAS DECLINED THE ASSESSEES 12AA REGISTRATION MAINLY ON THE GROUND THAT IT DID NOT APPEAR ON THE LAST OPPORTUNITY FIXED FOR 06.06.2019. MR. MITTALS CASE, ON THE OTHER HAND, IS THAT THE ASSESSEE DULY FILED ALL THE CORRESPONDING DETAILED DOCUMENTARY EVIDENCE(S) INCLUDING ITS TRUST DEED ETC. BEFORE THE CIT(EXEMPTION) WHICH HAVE NOWHERE BEEN COMMENTED UPON. BE THAT AS IT MAY, ITA NO.276/RAN/2019 VISHWA NIRMALA DHARMA TRUST, JSR PAGE 2 THE FACT REMAINS THAT THE CIT(EXEMPTION) HAS NOT CONSIDERED THE ASSESSEES OBJECT CLAUSES AS IF THEY FALL IN SECTION 2(15) OF THE ACT OR NOT. WE THEREFORE DEEM IT APPROPRIATE TO RESTORE BACK THE LIS TO THE CIT(EXEMPTION) FOR HIS AFRESH ADJUDICATION AS PER LAW WITHIN THREE EFFECTIVE OPPORTUNITIES OF HEARING. 3. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 22/07/2020. SD/- SD/- (A. L. SAINI) (S.S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER KOLKATA; DATE: 22/07/2020 RS / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT- VISHWA NIRMALA DHARMA TRUST, JSR 2. /RESPONDENT- CIT(EXEMPTION), PATNA 3. / CONCERNED CIT 4. - / CIT (A) 5. , / DR, ITAT, 6. [ / GUARD FILE. // TRUE COPY// BY ORDER/ , SR. PRIVATE SECRETARY