M/s. Children Welfare Trust, Faridabad V. CIT (Exemptions), Chandigarh

ITA 3039/DEL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 4407 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-09-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: F
• Assessment Year: misc
• Appeal Filed On: 27-05-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: DR RAKESH GUPTA
• Keywords: Principle of natural justice
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: F: NEW DELHI BEFORE SHRI G.D. AGRAWAL, HONBLE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO. 3039/DEL /2016 ASSESSMENT YEAR: ....... CHILDREN WELFARE TRUST, 3-E PARK, NIT FARIDABAD. (PAN: AABTCA6957B) VS CIT (EXEMPTIONS), CHANDIGARH. (APPELLANT) (RESPONDENT) APPELLANT BY : DR. RAKESH GUPTA, ADV. RESPONDENT BY : NONE DATE OF HEARING : 04.09.2017 DATE OF PRONOUNCEMENT: 20.09.2017 ORDER PER SUDHANSHU SRIVASTAVA, J.M. THIS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER DATED 29.04.2016 PASSED BY THE LD . CIT(E), CHANDIGARH REJECTING THE ASSESSEES APPLICA TION FOR SEEKING REGISTRATION U/S 12AA OF THE INCOME TAX ACT, 1961. 2. FOLLOWING GROUNDS HAVE BEEN RAISED IN THE APPEAL :- ITA 3039/DEL/2016 2 1. THAT HAVING REGARD TO THE FACTS AND CIRCUMSTAN CES OF THE CASE, LD. CIT(E) HAS ERRED IN LAW AND ON FACTS IN REJECTING APPLICATION FOR REGISTRATION U/S 12AA AND THAT TOO WITHOUT GIVING ANY OPPORTUNITY OF HEARING AND B Y NOT OBSERVING THE PRINCIPLE OF NATURAL JUSTICE. 2. THAT IN ANY VIEW OF THE MATTER AND IN ANY CASE, ACTION OF LD. CIT(E) IN DENYING THE REGISTRATION U/ S 12AA IS BAD IN LAW AND AGAINST THE FACTS AND CIRCUMSTANC ES OF THE CASE AND THE APPELLANT OUGHT TO HAVE BEEN GRANT ED REGISTRATION U/S 12AA. 3. THAT THE APPELLANT CRAVES THE LEAVE TO ADD, MOD IFY, AMEND OR DELETE ANY OF THE GROUNDS OF APPEAL AT THE TIME OF HEARING AND ALL THE ABOVE GROUNDS ARE WITHOUT PREJUDICE TO EACH OTHER. 3. AN APPLICATION WAS RECEIVED ON BEHALF OF THE SEN IOR DR THAT THE HEARING MAY BE ADJOURNED AS THE SR. DR WAS ON L EAVE. HOWEVER, WE REJECT THE ADJOURNMENT APPLICATION AND PROCEED TO HEAR THE CASE EX PARTE QUA THE DEPARTMENT. 4. THE LD. AR SUBMITTED THAT THE NOTICE FIXING THE DATE OF HEARING BEFORE THE LD. CIT(E) WAS NOT RECEIVED BY T HE ASSESSEE AND, THEREFORE, THE OPPORTUNITY OF HEARING COULD NO T BE AVAILED BY THE ASSESSEE. OUR ATTENTION WAS DRAWN TO PAGE 3 OF THE IMPUGNED ORDER WHEREIN THE LD. CIT(E) HAS HIMSELF M ENTIONED THAT THE OPPORTUNITY ACCORDED WAS NOT AVAILED BY TH E APPLICANT. IT WAS SUBMITTED THAT THE ISSUE NEEDS TO BE EXAMINE D BY THE LD. CIT(E) IN DETAIL AND, THEREFORE, IT WAS PRAYED THAT THE SAME BE RESTORED TO THE FILE OF THE LD. CIT(E). ITA 3039/DEL/2016 3 5. WE HAVE HEARD THE SUBMISSIONS OF THE LD. AUTHORI SED REPRESENTATIVE AND CAREFULLY PERUSED THE RELEVANT M ATERIAL PLACED ON RECORD. IT IS UNDISPUTED THAT THE ASSESSEE COUL D NOT AVAIL THE OPPORTUNITY GRANTED TO IT IN CONNECTION WITH THE RE GISTRATION U/S 12AA OF THE INCOME TAX ACT, 1961 AND THE SAME IS EV IDENT FROM THE IMPUGNED ORDER. THEREFORE, IN THE INTEREST OF J USTICE, WE DEEM IT FIT TO RESTORE THE ISSUE TO THE FILE OF THE LD. CIT(E) FOR THE PURPOSE OF DECIDING THE ISSUE AFRESH AFTER GIVING D UE OPPORTUNITY TO THE ASSESSEE TO PRESENT ITS CASE. NEEDLESS TO S AY THAT THE ASSESSEE SHALL FULLY COOPERATE WITH THE DEPARTMENT IN AN EARLY DISPOSAL OF THE ISSUE. 6. IN THE FINAL RESULT, THE ASSESSEES APPEAL STAND S ALLOWED FOR STATISTICAL PURPOSES. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 20 TH SEPTEMBER, 2017. SD/- SD/- (G.D. AGRAWAL) (SUDHANSHU SRIVASTAVA) PRESIDENT JUDICIAL MEMBER DATED: SEPTEMBER, 2017 GS ITA 3039/DEL/2016 4 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT TRUE COPY BY ORDER ASSISTANT REGISTRAR