Krishnashray Foundation, Delhi V. CIT(E), New Delhi

ITA 3102/DEL/2015

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 3243 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 11 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: D
• Next Hearing Date: 18-04-2017
• Assessment Year: misc
• Appeal Filed On: 18-05-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: NAVIN CHANDRA
• Assessee Lawyers: S K GUPTA
• Keywords: Opportunity of being heard; Additional evidence
• Section: 12A; 12AA

Judgement Text

1 ITA NO. 3102/DEL/2015 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: D NEW DELHI BEFORE SHRI R. S. SYAL, VICE PRESIDENT AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .NO. 3102/DEL/2015 (ASSESSMENT YE AR- BLOCK PERIOD) KRISHNASHRAY FOUNDATION A-42, DENA APARTMENTS, SECTOR, 13, ROHINI DELHI AACTK3108R (APPELLANT) VS CIT(E) PRATYAKSH KAR BHAWAN, 26 TH FLOOR, E-2, BLOCK, CIVIC CENTRE NEW DELHI (RESPONDENT) APPELLANT BY SH. S. K. GUPTA, CA RESPONDENT BY SH. NAVIN CHANDRA, CIT DR ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED AGAINST THE ORDER U/S 12AA (1) (B)(II) READ WITH SECTION 12A OF THE INCOME TAX ACT, 1961 DATED 17/3/2015 PAS SED BY CIT(EXEMPTIONS). 2. THE GROUNDS OF APPEAL IS PRIMARILY REGARDING THE REJECTION OF THE APPLICATION OF THE APPELLANT FOR THE REGISTRATION U /S 12AA OF THE ACT. 3. THE LD. AR SUBMITTED THAT THERE IS CERTAIN ADDIT IONAL EVIDENCE WHICH IS BROUGHT ON RECORD AT THIS JUNCTURE BY THE ASSESSEE AND THE SAME NEEDS TO BE ADMITTED. DATE OF HEARING 27.04.2017 DATE OF PRONOUNCEMENT 28.04.2017 2 ITA NO. 3102/DEL/2015 4. THE LD. DR OBJECTS TO THE SAME, BUT THE LD. DR A PPRECIATE THAT IF THE SAME IS CONSIDERED BY CIT(A) (EXEMPTIONS) IT WILL B E APPROPRIATE. 5. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE R ECORDS. IT IS PERTINENT TO NOTE THAT THE DOCUMENTS WHICH ARE SUBMITTED AT T HIS JUNCTURE BY THE ASSESSEE ARE RELEVANT AND THE SAME HAS TO BE CONSID ERED BY THE CIT(EXEMPTIONS) FOR GRANTING REGISTRATION UNDER SEC TION 12A TO THE ASSESSEE TRUST. IT IS APPROPRIATE AT THIS STAGE THAT THIS A DDITIONAL EVIDENCE BE CONSIDERED BY THE CIT(A) ON ITS MERIT. WE, THEREFORE, DIRECT THE CIT(A) TO CONSIDER THESE ADDITIONAL EVIDENCE. NEEDLESS TO SAY, THE ASSESSEE BE GIVEN OPPORTUNITY TO BE HEARD. 6. IN RESULT, THE APPEAL IS PARTLY ALLOWED FOR STAT ISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH APRIL, 2017 . SD/- SD/- (R. S. SYAL) (SUCHITRA KAMBLE) VICE PRESIDENT JUDICIAL MEMBER DATED: 28/04/2017 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 ITA NO. 3102/DEL/2015 DATE 1. DRAFT DICTATED ON 27/04/2017 PS 2. DRAFT PLACED BEFORE AUTHOR 27/04/2017 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER .2017 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 28.04.2017 PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK 2 8 .04.2017 PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.