M/s Yogiraj Devraha Baba Chairitable & Welfare Trust, V. Commissioner of Income Tax--I, Lucknow

ITA 304/LKW/2015

• Counselvise Citation: 30423714 RSA 2015
• Duration Of Justice: 2 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 24-07-2015
• Assessment Year: misc
• Appeal Filed On: 15-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P MEENA
• Assessee Lawyers: B P YADAV COST ACCOUNTANT
• Keywords: Opportunity of being heard
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI. A. K. GARODIA, ACCOUNTANT MEMBER ITA NO.304/LKW/2015 M/S YOGIRAJ DEVRAHA BABA CHARITABLE & WELFARE TRUST PRATAPGARH V. CIT-1 LUCKNOW TAN/PAN:AAATY3638 (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI. B. P. YADAV, COST ACCOUNTANT RESPONDENT BY: SHRI. O. P. MEENA, CIT (DR) DATE OF HEARING: 24 07 2015 DATE OF PRONOUNCEMENT: 14 08 2015 O R D E R PER SUNIL KUMAR YADAV: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME-TAX DENYING REGISTRATION UNDER SECTION 12AA OF THE INCOME-TAX ACT, 1961 (HEREINAFTER CALLED IN SHORT THE ACT'). 2. DURING THE COURSE OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE HAS INVITED OUR ATTENTION THAT THE ASSESSEE HAS FILED ALL THE RELEVANT EVIDENCE ALONG WITH THE BOOKS OF ACCOUNT, BILLS, VOUCHERS AND DETAILS OF ACTIVITIES UNDERTAKEN BY THE ASSESSEE, BUT THE LD. COMMISSIONER OF INCOME-TAX INSTEAD OF EXAMINING THE SAME HAS DENIED THE REGISTRATION. 3. THE LD. D.R., ON THE OTHER HAND, HAS SUBMITTED THAT THE LD. COMMISSIONER OF INCOME-TAX HAS GIVEN A CATEGORICAL FINDING IN HIS ORDER THAT THE ASSESSEE HAS APPEARED ALONG WITH SHRI. PRADEEP KUMAR UPADHYAYA, ADVOCATE ON 30.3.2015 AND FILED SOME DETAILS BUT NO BOOKS OF :- 2 -: ACCOUNT, BILLS AND VOUCHERS HAVE BEEN PRODUCED FOR VERIFICATION. IT WAS ALSO CONTENDED THAT THE DETAILS WERE FILED AT THE END OF THE PRESCRIBED PERIOD, AS THE LD. COMMISSIONER OF INCOME-TAX WAS REQUIRED TO PASS ORDER BY 31.3.2015 AND THE DETAILS WERE FURNISHED BY THE ASSESSEE ON 30.3.2015. SINCE THE ASSESSEE ITSELF IS RESPONSIBLE FOR NOT FURNISHING COMPLETE DETAILS, THE ORDER OF THE LD. COMMISSIONER OF INCOME-TAX DESERVES TO BE CONFIRMED. 4. HAVING EXAMINED THE ORDER OF THE LD. COMMISSIONER OF INCOME-TAX, WE FIND THAT THE LD. COMMISSIONER OF INCOME-TAX WAS NOT HAVING SUFFICIENT TIME TO LOOK INTO THE DETAILS FURNISHED BY THE ASSESSEE, AS THE DETAILS WERE FURNISHED ON 30.3.2015 AND THE ORDER WAS REQUIRED TO BE PASSED BY 31.3.2015. MOREOVER, THE LD. COUNSEL FOR THE ASSESSEE HAS SPECIFICALLY CONTENDED THAT THE ASSESSEE HAS PRODUCED THE BOOKS OF ACCOUNT, BILLS AND VOUCHERS FOR VERIFICATION OF THE DETAILS OF THE ACTIVITIES UNDERTAKEN BY THE ASSESSEE. THE LD. COUNSEL FOR THE ASSESSEE HAS ALSO FILED BEFORE US THE COPY OF THE NEWSPAPER DEMONSTRATING THE CHARITABLE ACTIVITIES UNDERTAKEN BY THE ASSESSEE. HAVING CAREFULLY EXAMINED ALL THE MATERIALS AVAILABLE ON RECORD, WE ARE OF THE VIEW THAT THOUGH THE ASSESSEE MAY BE HAVING SOME EVIDENCE WITH REGARD TO THE CHARITABLE ACTIVITIES, BUT THE SAME IS REQUIRED TO BE VERIFIED BY THE LD. COMMISSIONER OF INCOME-TAX WHILE ADJUDICATING THE ISSUE OF GRANT OF REGISTRATION UNDER SECTION 12AA OF THE ACT. WE ARE, THEREFORE, OF THE VIEW THAT SINCE THE LD. COMMISSIONER OF INCOME-TAX WAS NOT HAVING SUFFICIENT TIME TO VERIFY THE DETAILS OF ACTIVITIES UNDERTAKEN BY THE ASSESSEE, THE MATTER SHOULD BE RESTORED BACK TO THE FILE OF THE LD. COMMISSIONER OF INCOME-TAX FOR RE-ADJUDICATION OF THE ISSUE OF REGISTRATION UNDER SECTION 12AA OF THE ACT AFRESH IN THE LIGHT OF EVIDENCE FILED BY THE ASSESSEE BEFORE US. WE ACCORDINGLY SET ASIDE THE ORDER OF THE LD. COMMISSIONER OF INCOME- TAX AND RESTORE THE MATTER TO HIS FILE WITH A DIRECTION TO RE-ADJUDICATE THE ISSUE OF GRANT OF REGISTRATION UNDER SECTION 12AA OF THE ACT AFTER AFFORDING :- 3 -: AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE IN THE LIGHT OF EVIDENCE FILED BEFORE US. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTIONED PAGE. SD/- SD/- [A. K. GARODIA] [SUNIL KUMAR YADAV] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED:14 TH AUGUST, 2015 JJ:2407 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR