Abhinav Manav Sewa Sansthan, Etawah V. C.I.T., Agra

ITA 303/AGR/2013

• Counselvise Citation: 30320314 RSA 2013
• Duration Of Justice: 1 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 18-09-2013
• Assessment Year: misc
• Appeal Filed On: 12-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KK MISHRA
• Assessee Lawyers: R C TOMAR I T P
• Keywords: Charitable institution
• Section: 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMMBER AND SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER ITA NO. 303/AGRA/ 2013 ABHINAV MANAV SEWA SANSTHAN VS. COMMISSIONER OF IN COME TAX BASHERER, AGRA ETAWAH (PAN AACAA 7487 Q) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI R.C. TOMAR, ITP RESPONDENT BY : SHRI K.K. MISHRA, JR. D.R. DATE OF HEARING : 18.09.2013 DATE OF PRONOUNCEMENT : 18.09.2013 ORDER PER PRAMOD KUMAR,ACCOUNTANT MEMBER: BY WAY OF THIS APPEAL, THE ASSESSEE-APPELLANT HAS C HALLENGED LEARNED COMMISSIONERS ORDER DATED 11 TH JUNE, 2013, DECLINING REGISTRATION UNDER SECTION 12AA OF THE INCOME TAX ACT 1961, ON THE FOLLOWING G ROUNDS:- 1. THAT THE APPLICATION FOR REGISTRATION U/S 12A W AS MADE ON FORM NO.10A AS PER THE PRESCRIBED RULE 12A OF THE INCOME TAX RU LES AND HAD BEEN FOUND NO FAULT WITH BY THE LD. CIT. 2. THAT THE CIT HAS FOUND NO FAULT WITH THE OBJECTS OF THE SOCIETY WHICH ARE CHARITABLE AND COVERED BY THE PROVISIONS OF SECTION 2(15) OF THE IT ACT. ITA NO.303/AGRA/2013 2 3. THAT THE CIT HAS ERRED IN LAW IN NOT APPRECIATIN G THAT NO ACTIVITY NEED BE CARRIED ON BY THE SOCIETY BEFORE OBTAINING REGISTRA TION UNDER THE PROVISIONS OF SS 11,12,12A OF IT ACT 1961. 4. THAT THE IMPUGNED ORDER DATED 11.06.2013 PASSED U/S 12AA OF IT ACT 1961WITHOUT THE SERVICE, OF NOTICE OF HEARING AND W ITHOUT OPTING TO ADOPT THE ALTERNATE MODES OF SERVICE LEGALLY AVAILABLE, IS AR BITRARY, ILLEGAL AND BE SET ASIDE. 5. THAT THE ORDER PASSED BY CIT U/S 12AA REFUSING T O GRANT REGISTRATION U/S 12A BEING ILLEGAL BOTH ON FACTS AND IN LAW BE SET A SIDE AND REGISTRATION BE DIRECTED TO BE ACCORDED. 2. THE ASSESSEE BEFORE US IS A REGISTERED SOCIETY, AND, VIDE APPLICATION DATED 7 TH NOVEMBER, 2012, THE ASSESSEE HAD APPLIED FOR REGIST RATION, AS A CHARITABLE INSTITUTION, U/S 12AA OF THE ACT. IT WAS IN THIS BA CKDROP THAT THE LEARNED COMMISSIONER ISSUED A NOTICE OF HEARING, REQUIRING THE ASSESSEE TO SHOW EVIDENCE OF CHARITABLE ACTIVITIES, ON 21 ST MAY, 2013. HOWEVER, THE SAID NOTICE WAS RETURNED UNSERVED BY THE POSTAL AUTHORITIES. ON THESE FACTS, LEARNED COMMISSIONER REJECTED THE APPLICATION FOR REGISTRATION OBSERVING, INTER-ALIA, AS FOLLOWS :- SINCE, THE LETTER DT. 21.05.2013 SENT TO THE APPLI CANT FOR HEARING IS RETURNED UNSERVED AND NO BOOKS OF ACCOUNT AND OTHER RELEVANT MATERIAL HAS BEEN PRODUCED, FOR WHICH THE ASSESSEES CLAIM C OULD BE VERIFIED, I AM UNABLE TO SATISFY MYSELF ABOUT THE OBJECTS AND THE GENUINENESS OF THE ACTIVITIES OF THE TRUST. AS SUCH, APPLICATION FOR G RANTING OF REGISTRATION U/S 12AA OF I.T. ACT, 1961, IS BEING REJECTED. ITA NO.303/AGRA/2013 3 3. AGGRIEVED BY THE STAND SO TAKEN UP BY THE LEARNE D COMMISSIONER, THE ASSESSEE IS IN APPEAL BEFORE US. 4. HAVING HEARD THE RIVAL CONTENTIONS AND HAVING PE RUSED THE MATERIAL ON RECORD, WE ARE OF THE CONSIDERED VIEW THAT ENDS OF JUSTICE WILL BE MET BY REMITTING THE MATTER TO THE FILE OF THE LEARNED COM MISSIONER FOR FRESH ADJUDICATION AFTER PROVIDING YET ANOTHER OPPORTUNIT Y OF HEARING TO THE ASSESSEE, BY WAY OF A SPEAKING ORDER AND IN ACCORDANCE WITH T HE LAW. WE ALSO CONSIDER IT APPROPRIATE TO DIRECT THE ASSESSEE TO FURNISH CO MPLETE AND CORRECT ADDRESS, ON WHICH COMMUNICATIONS CAN BE PROPERLY SERVED, TO THE OFFICE OF THE LEARNED COMMISSIONER. 5. AS WE PART WITH THE MATTER, WE MAY ALSO MENTION THAT WE HAVE NOTICED THAT, IN RESPONSE TO THIS VERY APPLICATION FOR REGI STRATION U/S 12AA, A LETTER WAS ISSUED BY THE INCOME TAX OFFICER, ETAWAH ON 22.02.2 013, COPY PLACED AT PAGE 18 OF THE PAPER BOOK FILED BY THE ASSESSEE, REQUIRI NG ASSESSEE TO FURNISH CERTAIN PARTICULARS. THE REQUISITIONED DETAILS ARE SAID TO HAVE BEEN FILED BY THE ASSESSEE, BEFORE THE INCOME TAX OFFICE. IT IS, HOWE VER, DIFFICULT TO COMPREHEND AS TO HOW THE WORK ASSIGNED TO LEARNED C OMMISSIONER, BY THE STATUTE, CAN BE DELEGATED FURTHER AND AS TO WHY THE COMMUNICATIONS ISSED BY ITA NO.303/AGRA/2013 4 THE LEARNED COMMISSIONER REMAINED UNSERVED BY THE P OSTAL AUTHORITIES WHEN COMMUNICATIONS BY THE INCOME TAX OFFICER WERE PROPE RLY SERVED UPON THE ASSESSEE. CLEARLY, THERE IS SOME INADVERTENT ERROR WHICH NEEDS TO BE LOCATED AND RECTIFIED. IT IS ONLY ELEMENTARY THAT THE TAXPA YERS SHOULD NOT BE MADE TO SUFFER FOR SUCH PEDANTIC ISSUES. THIS IS ONE OF THE REASONS OF OUR DECIDING THE MATTER TO BE REMITTED TO THE FILE OF THE COMMISSION ER. 6. WITH THE ABOVE OBSERVATIONS, THE MATTER STANDS R ESTORED TO THE FILE OF THE LEARNED COMMISSIONER. 7. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES IN THE TERMS INDICATED ABOVE. IT WAS SO PRONOUNCED IN THE OPEN C OURT IMMEDIATELY UPON CONCLUSION OF HEARING TODAY ON 18 TH DAY OF SEPTEMBER 2013. (ORDER PRONOUNCED IN THE OPEN COURT) SD/- SD/- (BHAVNESH SAINI) (PRAMOD KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMB ER AMIT/ ITA NO.303/AGRA/2013 5 COPY OF THE ORDER FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT (APPEALS) CONCERNED 4. CIT CONCERNED 5. D.R., ITAT, AGRA BENCH, AGRA 6. GUARD FILE. BY ORDER SR. PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL, AGRA TRUE COPY