Rajeev Youth Foundation, Malappuram V. CIT, Calicut

ITA 321/COCH/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 4357 (ITAT-COCHIN)
• Duration Of Justice: 1 year(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-06-2010
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 02-06-2009
• Court: TRIBUNAL
• Department Lawyers: T J VINCENT
• Assessee Lawyers: HUSSAIN K
• Keywords: Opportunity of being heard; Principle of natural justice; Additional evidence; Set aside
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.VIJAYAKUMARAN & SHRI SANJAY ARORA I.T.A.NO.321/COCH/2009 RAJIV YOUTH FOUNDATION, MANJERI. VS. THE COMMISSIONER OF INCOME-TAX, CALICUT. (APPELLANT) ( RESPONDENT ) APPELLANT BY SHRI HUSSAIN K RESPONDENT BY SHRI T.J. VINCENT, JR.DR O R D E R PER N.VIJAYAKUMARAN,J.M: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE DENIAL OF REGISTRATION UNDER SECTION 12A OF THE I.T.ACT,19 61. 2. ON GOING THROUGH THE STATEMENT OF FACTS INCLUDIN G THE GROUNDS OF APPEAL AND THE IMPUGNED ORDER OF THE LD. COMMISSIONER, CALICUT, DATED 29-04-2009, THE REFUSA L OF REGISTRATION U/S.12A WAS ON THE GROUND OF THE FAILU RE OF THE ASSESSEE TO SUBMIT THE REQUISITE DETAILS OF EVENTS BEFORE THE AUTHORITIES. THEREFORE, THE LD. COMMISSIONER CAM E TO THE CONCLUSION THAT THE APPELLANT SOCIETYS MAJOR ACTIV ITIES ARE POLITICAL IN NATURE AND NOT CHARITABLE. NOW BY WA Y OF ADDITIONAL EVENTS ALONGWITH PETITION FOR ACCEPTING THE EVIDENCE DATED 24-05-2010, THE LD. COUNSEL PRAYED F OR THE ITA NO. 321/COCH/2009 RAJIV YOUTH FOUNDATION, CALICUT. 2 ADMISSION OF ADDITIONAL EVIDENCE, WHICH COULD NOT B E PRODUCED BEFORE THE AUTHORITIES AS THE CUSTODIAN OF THE REPORT, I.E. THE PRESIDENT OF THE ASSESSEE SOCIETY WAS OUT OF STATION, WHICH PREVENTED THE ASSESSEE FROM PRODUCIN G THE DETAILED ACTIVITY REPORT BEFORE THE LD. COMMISSIONE R. 3. WE HAVE HEARD THE LD. JR. D.R. AFTER CONSIDERI NG THE RIVAL SUBMISSIONS, WE ARE OF THE VIEW THAT AN OPPOR TUNITY IS TO BE GIVEN FOR THE ASSESSEE TO EXPLAIN THE ACTIVIT Y BEFORE THE LD. COMMISSIONER FOR THE LAST THREE YEARS FOR T HE PURPOSE OF QUALIFYING FOR REGISTRATION U/S.12A OF THE I.T. ACT. THEREFORE, IN THE INTEREST OF NATURAL JUSTICE, WE S ET ASIDE THE IMPUGNED ORDER OF THE LD. COMMISSIONER AND RESTORE THE MATTER BACK TO HIS FILE TO DECIDE THE ISSUE AFRESH IN ACCORDANCE WITH LAW. IT IS NEEDLESS TO MENTION TH AT THE LD. COMMISSIONER SHOULD AFFORD AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. IT IS ALSO AGREED ON BEHALF OF THE ASSESSEE THAT THE ASSESSEE WILL CO-OPERATE WITH THE DEPARTME NT IN FURNISHING THE REQUIRED DETAILS REGARDING THE ASSES SEE SOCIETYS MAJOR ACTIVITIES TO SUPPORT THE CONTENTIO N THAT THEY ARE CHARITABLE IN NATURE. UNDER THE ABOVE CIRCUMS TANCES, THE ORDER OF THE LD. COMMISSIONER IS SET ASIDE AND THE ISSUE ITA NO. 321/COCH/2009 RAJIV YOUTH FOUNDATION, CALICUT. 3 IS REMITTED BACK TO THE FILE OF THE LD. COMMISSIONE R FOR FRESH DECISION IN ACCORDANCE WITH LAW. 4. IN THE RESULT, THE APPEAL IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. SD/- SD/- (SANJAY ARORA) (N.VIJAYKUMA R AN) ACCOUNTANT MEMBER JUDICIAL M EMBER ERNAKULAM, DATED THE 22 ND JUNE,2010. PM. COPY FORWARDED TO: 1. RAJIV YOUTH FOUNDATION, VAYAPPARAPPADI,MANJERI, MAL APPURAM. 2. THE COMMISSIONER OF INCOME-TAX, CALICUT. 3. CIT, CALICUT. 4. D.R.