Dayanand Dinanath Group of Institutions Educations Society, Kanpur V. Commissioner of Income Tax (Exemption), Lucknow

ITA 320/LKW/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1120 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 8 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Next Hearing Date: 20-02-2018
• Assessment Year: misc
• Appeal Filed On: 03-06-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: J S MINHAS
• Assessee Lawyers: ASHOK SETH
• Keywords: Opportunity of being heard; Wrong claim
• Section: 80G; 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA NO. 320/LKW/2016 ASSESSMENT YEAR: N.A. DAYANAND DINANATH GROUP OF INSTITUTIONS EDUCATI ONS SOCIETY 113/18, SWAROOP NAGAR KANPUR V. CIT (EXEMPTIONS) LUCKNOW T AN /PAN : AAAAR6181L (APP ELL ANT) (RESPONDENT) APPELLANT BY: SHRI ASHOK SETH, FCA RESPONDENT BY: SHRI J.S. MINHAS, CIT (DR) DATE OF HEARING: 20 02 201 8 DATE OF PRONOUNCEMENT: 22 0 2 201 8 O R D E R PER P ARTHA SARATHI CHAUDHURY, J.M : THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME - TAX (EXEMPTIONS) DATED 28/3/2016 REJECTING THE APPLICATION FOR GRANT OF REGISTRATION UNDER SECTION 12AA OF T HE ACT. 2 . THE FACTS AS APPEARING IN THE ORDER OF THE LD. COMMISSIONER OF INCOME - TAX (EXEMPTIONS) IS THAT AN ORDER WAS PASSED BY THE HON'BLE JURISDICTIONAL HIGH COURT IN THE ASSESSEES CASE DIRECTING THE DEPARTMENT TO PASS PROPER ORDER ON THE APPLICATION OF T HE ASSESSEE WITHIN A PERIOD OF 8 WEEKS FROM THE DATE OF PRODUCTION OF CERTIFIED COPY OF THE COURTS ORDER. ACCORDINGLY, PR. CIT - 1, KANPUR WAS REQUESTED TO SEND RECORD OF APPLICATION UNDER SECTION 12AA WHICH WAS CLAIMED TO HAVE BEEN FILED BY THE ASSESSEE I N THE OFFICE OF THE CIT - 1, KANPUR ON 22/8/2008. THE PR. ITA NO.320/LKW/2016 PAGE 2 OF 4 CIT - 1, KANPUR STATED THAT NO APPLICATION FOR REGISTRATION UNDER SECTION 12AA AND APPROVAL FOR EXEMPTION UNDER SECTION 80G HAS BEEN RECEIVED IN THE OFFICE ON 22/8/2008 AS PER RECORD MAINTAINED IN THE OFFICE OF THE CIT - 1, KANPUR. FROM THE RECORDS, IT IS EVIDENT THAT NO APPLICATION HAS BEEN FILED BY THE ASSESSEE. IN VIEW OF THE ABOVE FACTS, IT WAS ASKED THAT WHETHER APPLICATION FOR REGISTRATION WAS AT ALL FILED BY THE ASSESSEE , T HE ASSESSEE - SOCIETY WA S GIVEN AN OPPORTUNITY OF BEING HEARD VIDE LETTER NO. CIT(EXEMP.)/LKO/12A/2015 - 16/8710 DATED 15/2/2016 SENT TO THE APPLICANT AT THE ADDRESS PROVIDE D IN THE APPLICATION FORM 10A. THEREAFTER VARIOUS OPPORTUNITIES WERE GIVEN TO THE ASSESSEE. THE LD. COMMISS IONER OF INCOME - TAX (EXEMPTIONS) IN HIS ORDER STATES THAT ASSESSEE HAS NOT FILED APPLICATION FOR REGISTRATION UNDER SECTION 12AA OF THE ACT. THE PHOTOCOPY OF FORM NO.10A (ORIGINAL COPY COULD NOT BE PRODUCED BY THE ASSESSEE), WHICH HAS BEEN FILED IN RESPON SE TO THE DEPARTMENT LETTER , TO CLAIM THAT THE ALLEGED FORM FILED IN THE OFFICE OF THE CIT - 1, KANPUR ON 22/8/2008 DOES NOT BEAR THE DAIRY NUMBER OF THE DAK RECEIPT REGISTER OF THE CIT - 1, KANPUR. ACCORDING TO THE CONTROL REGISTER FOR APPLICATIONS UNDER SEC TION 12A AND 80G MAINTAINED IN THE OFFICE OF THE PR. CIT - 1, KANPUR ALSO SHOWS THAT NO APPLICATION IN FORM NO.10A WAS FILED ON 22/8/2008 IN THE OFFICE OF THE PR. CIT - 1, KANPUR BY THE ASSESSEE. IT WAS THUS CLEAR THAT PHOTOCOPY OF THE ABOVE DOCUMENT RECEIVED FROM THE OFFICE OF PR. CIT - 1, KANPUR SHOWS THAT NO APPLICATION FOR REGISTRATION WAS FILED IN THE OFFICE OF THE CIT - 1, KANPUR. THE LD. COMMISSIONER OF INCOME - TAX (EXEMPTIONS) THEREAFTER GOES ON TO INVESTIGATE THE MATTER IN DETAIL AND HELD THAT THE CLAIM O F THE ASSESSEE IS FOUND TO BE FALSE AND THEREFORE APPLICATION FOR REGISTRATION UNDER SECTION 12A WAS REJECTED . 3 . AT THE TIME OF HEARING BEFORE US, THE LD. A.R. OF THE ASSESSEE VEHEMENTLY ARGUED THAT APPLICATION FOR GRANT OF REGISTRATION UNDER ITA NO.320/LKW/2016 PAGE 3 OF 4 SECTION 12A WAS FILED IN THE REQUISITE FORM AND THAT THE ORDER OF THE LD. COMMISSIONER OF INCOME - TAX (EXEMPTIONS) STATING THAT APPLICATION WAS NOT FILED AND IT IS A FALSE CLAIM BY THE ASSESSEE, IS NOT CORRECT. THEREFORE, NECESSARY DIRECTION MAY BE GIVEN TO THE LD. COMMI SSIONER OF INCOME - TAX (EXEMPTIONS) FOR GRANT OF REGISTRATION UNDER SECTION 12AA OF THE ACT. 4 . THE LD. D.R., ON THE OTHER HAND, PLACED RELIANCE UPON THE ORDER OF THE LD. COMMISSIONER OF INCOME - TAX (EXEMPTIONS). 5 . WE HAVE PERUSED THE CASE RECORDS AND WE FIND THA T ALTHOUGH THE ASSESSEE HAS PRODUCED THE PHOTOCOPY OF FORM NO.10A , BUT AS PER RECORD/CONTROL REGISTER BEING MAINTAINED BY THE DEPARTMENT FOR RECEIPT OF APPLICATIONS UNDER SECTION 12A AND 80G IN THE OFFICE OF THE PR. CIT - 1, KANPUR , NO SUCH APPLICATION IN FO RM NO.10A WAS FILED ON 22/8/2008 IN THE OFFICE OF THE PR. CIT - 1, KANPUR BY THE ASSESSEE. WE ARE, THEREFORE, OF THE CONSIDERED VIEW THAT A DETAILED INVESTIGATION OF FACTS IS REQUIRED IN THIS MATTER AND IN THE INTEREST OF JUSTICE, WE SET ASIDE THE ORDER OF THE LD. COMMISSIONER OF INCOME - TAX (EXEMPTIONS) AND RESTORE THE MATTER TO HIS FILE TO VERIFY THE ACTUAL POSITION AND DECIDE THE MATTER AFTER AFFORDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 6 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR S TATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 22 / 0 2 / 201 8 . SD/ - SD/ - [ T.S. KAPOOR ] [PARTHA SARATHI CHAUDHURY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 22 ND FEBR UARY , 201 8 JJ: 20 02 ITA NO.320/LKW/2016 PAGE 4 OF 4 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR