Sh. Ram Chandra Shiksha Evam Sewa Samiti, Aligarh V. C.I.T., Aligarh

ITA 316/AGR/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 6979 (ITAT-AGRA)
• Duration Of Justice: 1 year(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-06-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 28-06-2011
• Assessment Year: misc
• Appeal Filed On: 28-06-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: APPLICATION REJECTED
• Section: 80G; 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI P.K. BANSAL, ACCOUNTANT MEMBER AND SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO.316/AGR/2010 SHRI RAM CHANDRA SHIKSHA EVAM VS. COMMISSIONER OF INCOME TAX, SEWA SAMITI, ALIGARH. C/O. M/S. RAJIVE BANSAL & COMPANY, BANSAL BHAWAN, RAILWAY ROAD, ALIGARH. (PAN : AACAS 3202 M). (APPELLANT) (RESPONDENT) APPELLANT BY : APPLICATION REJECTED RESPONDENT BY : SHRI VINOD KUMAR, JR. D.R. ORDER PER H.S. SIDHU, J.M. : THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT, ALIGARH DATED 30.04.2010 ON THE FOLLOWING GROUNDS : - 1. BECAUSE THE LEARNED COMMISSIONER OF INCOME TAX, ALIGARH ERRED IN LAW AS WELL AS ON FACTS WHILE DISALLOWING REGIST RATION TO THE APPELLANT U/S 12A EXEMPTION U/S 80G OF THE INCOME T AX ACT, 1961. 2. BECAUSE THE FOLLOWING OBSERVATIONS OF THE LEARNE D COMMISSIONER OF INCOME TAX IN THE ORDER ARE PERVERSE, ARBITRARY, BASELESS AND MISLEADING. COMPLETE COMPLIANCE HAS NOT BEEN MADE BY THE APPLI CANT TO THE LETTER DATED 22.03.2010 ISSUED BY THE ADDL. C.I.T. THEREF ORE THE CLAIM OF THE SOCIETY CANNOT BE VERIFIED. 2 THE REGISTRATION ALLOTTED BY THE REGISTRAR OF SOC IETY BEARING NO.834/2005-03 APPEARS WRONG, AS THE SOCIETY HAD BE EN REGISTERED IN THE YEAR 2002-03. NO CLARIFICATION HAS BEEN OFFERE D BY THE ASSESSEE. 3. BECAUSE THE APPELLANT WAS NOT PROVIDED PROPER OP PORTUNITY TO PRESENT HIS CASE BEFORE COMMISSIONER OF INCOME TAX, ALIGARH AS THE NOTICE DATED 27.04.2010 WAS SENT TO HIM THROUGH SPE ED POST AND IT WAS SERVED UPON APPELLANT ONLY IN THE EVENING OF 29 TH APRIL, 2010 WHILE DATE FOR APPEARANCE BEFORE LEARNED CIT ALIGARH WAS FIXED FOR 29.04.2010 AT 11.30 A.M. 4. BECAUSE THE LEARNED COMMISSIONER OF INCOME TAX, ALIGARH HAS REJECTED THE APPLICATION OF THE APPELLANT U/S 12A/E XEMPTIN U/S 80G IN HASTE AND WITHOUT GIVING PROPER OPPORTUNITY TO THE APPELLANT FOR HEARING 5. THE ASSESSEE CRAVES LEAVE TO ADD/ALTER ANY OF TH E GROUNDS OF APPEAL BEFORE OR AT THE TIME OF HEARING. 2. THE AFORESAID CASE CAME UP FOR HEARING BEFORE TH IS BENCH TODAY I.E. ON 28.06.2011 IN RESPONSE THE NOTICE ISSUED TO THE ASS ESSEE BY REGISTERED POST ACKNOWLEDGMENT DUE. SHRI R BANAL, ATTORNEY TO THE ASSESSEE, FILED APPLICATION FOR ADJOURNMENT, BUT THE SAME IS REJECTED FOR THE F OLLOWING REASONS. 3. WE FIND THAT THE ASSESSEE HAS FILED THE PRESET A PPEAL AGAINST THE ORDER PASSED UNDER SECTION 12A/12AA OF THE INCOME TAX ACT, 1961 (THE ACT HEREINAFTER) DISALLOWING REGISTRATION AS WELL AS EXEMPTION UNDER SECTION 80G OF THE ACT. THESE TWO PROVISIONS ARE INDEPENDENT AND TWO APPEALS ARE MAINTAINABLE. HOWEVER, THE ASSESSEE HAS FILED ONLY ONE APPEAL FOR THE TWO CAUS E OF ACTION WHICH IS NOT MAINTAINABLE. THEREFORE, WE DISMISS THE PRESENT AP PEAL, BEING DEFECTIVE, WITH 3 LIBERTY TO THE ASSESSEE, IF SO DESIRED, TO FILE TWO INDEPENDENT APPEALS FOR TWO RELIEFS I.E. UNDER SECTION 12A AND 80G OF THE ACT. 4. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS D ISMISSED, BEING DEFECTIVE. (ORDER PRONOUNCED IN THE OPEN COURT ON 28.06.2011) SD/- SD/- (P.K. BANSAL) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: AGRA DATE: 28 TH JUNE, 2011 PBN/* COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT BY ORDER 3. CIT CONCERNED 4. CIT (APPEALS) CONCERNED 5. DR, ITAT, AGRA BENCH, AGRA 6. GUARD FILE ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL, AGRA TRUE COPY