NEW EMINENT INTERNATIONAL SCHOOL SHIKSHA SAMITI, Jaipur V. CIT-3, Jaipur

ITA 322/JPR/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 99498 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 7 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-11-2015
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 25-03-2013
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MEENA CIT DR DHK
• Keywords: Opportunity of being heard
• Section: 80G; 12AA

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES JAIPUR JH VKJ-IH-RKSYKUH] U;KF;D LNL; ,OA JH FOE FLAG ;KN O] YS[KK LNL; DS LE{K BEFORE: SHRI R.P. TOLANI, JM & SHRI VIKRAM SINGH YA DAV, AM VK;DJ VIHY LA-@ ITA NOS. 322 & 323/JP/2013 UNDER SECTIONS : 12AA AND 80G OF I.T. ACT, 1961 NEW EMINENT INTERNATIONAL SCHOOL SHIKSHA SAMITI, 52,128, PRATAP NAGAR, SANGANER, JAIPUR CUKE VS. THE CIT-III JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: AABTN 5876 E VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI MANISH AGARWAL , CA JKTLO DH VKSJ LS@ REVENUE BY :SHRI M.S. MEENA , CIT -DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 15/10/2015 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 20 /11/2015 VKNS'K@ ORDER PER R.P. TOLANI, JM THESE ARE TWO APPEALS FILED BY THE ASSESSEE AGAINS T TWO SEPARATE ORDERS OF LD. CIT-III, JAIPUR DATED 21-02-2013; CHA LLENGING REJECTION OF GRANT OF EXEMPTION U/S 12AA AND 80G OF THE ACT 2.1 BRIEF FACTS OF THE CASE ARE ASSESSEE IS A SOCI ETY REGISTERED UNDER THE RAJASTHAN SOCIETIES REGISTRATION ACT, 1958 WHICH IS FORMED WITH THE OBJECT OF SPREADING EDUCATION AND UNDERTAKING EDUCA TIONAL ACTIVITIES ITA NO. 322/JP/2013 NEW EMINENT INTERNATIONAL SCHOOL SHIKSHA SAMITI VS . CIT III, JAIPUR . 2 INCLUDING CREATING AWARENESS ABOUT EDUCATION. ON 21 -08-2012, THE ASSESSEE FILED AN APPLICATION BEFORE THE LD. CIT I II, JAIPUR IN FORM 10A ALONGWITH RELEVANT DOCUMENTS SEEKING REGISTRATION U /S 12AA OF THE ACT. HOWEVER, THE LD. CIT SUMMARILY REJECTED THE APPLICA TION OF THE ASSESSEE VIDE HIS IMPUGNED ORDER DATED 21-02-2013 MISTAKING THE ASSESSEES CASE WITH ANOTHER TRUST WHICH HAS NEARLY SAME NAME. 2.2 AGGRIEVED BY THE ORDERS OF THE LD. CIT, THE ASS ESSEE HAS PREFERRED THESE APPEALS BEFORE US. 2.3 LD. COUNSEL CONTENDS THAT LD. CIT WHILE DECIDIN G ASSESSEES APPLICATIONS, MISTOOK THE ASSESSEE SOCIETYS NAME I .E. NEW EMINENT INTERNATIONAL SCHOOL SHIKSHA SAMITI WITH AN OTHER ASSESSEE I.E. EMINENT INTERNATIONAL SCHOOL SHIKSHA SAMITI AND ENQUIRED TH E ASSESSEE ABOUT THE DISTINCTION BETWEEN THE PRESENT APPLICATION (WHICH IS SUBJECT MATTER OF PRESENT APPEAL) AND ANOTHER APPLICATION ON BEHALF O F ANOTHER ASSESSEE I.E. EMINENT INTERNATIONAL SCHOOL SHIKSHA SAMITI IN WHOS E CASE THE REGISTRATION U/S 12AA AS WELL AS U/S 80G STOOD GRAN TED IN PURSUANCE OF DIRECTIONS OF ITAT, JAIPUR BENCH, JAIPUR. THOUGH AS SESSEE EXPLAINED THAT IT WAS A DEFERENT ENTITY AND DETAILS SUBMITTED BY A SSESSEE ALONG WITH THE APPLICATION IN FORM NO. 10A IN THE SHAPE OF BYE-LAW S, TRUST DEED, PAN ITA NO. 322/JP/2013 NEW EMINENT INTERNATIONAL SCHOOL SHIKSHA SAMITI VS . CIT III, JAIPUR . 3 CARD ETC.; LD. CIT OBSERVED THAT THE ASSESSEE HAS N OT SUBMITTED DETAILS TO ESTABLISH ITS CHARITABLE OBJECT/ ACTIVITY AND ACCOR DINGLY REJECTED THE ASSESSEE'S APPLICATION. IT IS CONTENDED THAT LD. C IT REJECTED THE APPLICATION UNDER MISTAKEN IMPRESSION ABOUT THE NAME AND WITHOU T PROVIDING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. IT IS P LEADED THAT THE APPLICATIONS MAY BE RESTORED BACK TO THE FILE OF TH E LD. CIT FOR DECIDING THE SAME IN ACCORDANCE WITH LAW AND AFTER PROVIDING THE ADEQUATE OPPORTUNITY OF BEING HEARD TO ASSESSEE . 2.4 THE LD. DR IS HEARD. 2.5 WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. FROM THE RECORD, IT EMERGES TH AT LD. CIT HAS REJECTED ASSESSEE'S APPLICATION U/S 12AA AND 80G OF THE ACT UNDER MISCONCEPTION IN THE NAME AND CONFUSING IT WITH EMINENT INTERNATI ONAL SCHOOL SHIKSHA SAMITI AND THE ACTUAL NAME IS NEW EMINENT INTERNATI ONAL SCHOOL SHIKSHA SAMITI. BOTH ARE CLAIMED TO BE SEPARATE SOCIETIES H AVING DIFFERENT REGISTRATION NUMBERS. BESIDES THE EVIDENCE FURNISHE D BY THE ASSESSEE, IT HAS NOT BEEN CONSIDERED PROPERLY. IN VIEW THEREOF, WE SET ASIDE BOTH THE APPEALS BACK TO THE FILE OF THE LD. CIT TO DECIDE T HE SAME DE NOVO ON MERITS IN ACCORDANCE WITH LAW AND AFTER PROVIDING A DEQUATE OPPORTUNITY ITA NO. 322/JP/2013 NEW EMINENT INTERNATIONAL SCHOOL SHIKSHA SAMITI VS . CIT III, JAIPUR . 4 OF BEING HEARD TO THE ASSESSEE. THUS BOTH THE APPEA LS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 3.0 IN THE RESULT, APPEALS OF THE ASSESSEE ARE ALLO WED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 20/11/20 15. SD/- SD/- FOE FLAG ;KNO VKJ-IH-RKSYKUH (VIKRAM SINGH YADAV) (R.P.TOLANI) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 20 /11/ 2015 *MISHRA VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- NEW EMINENT INTERNATIONAL SCHOOL SHIKSHA SAMITI, JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- THE CIT-III , JAIPUR 3. VK;DJ VK;QDR@ CIT, 4. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 5. XKMZ QKBZY@ GUARD FILE (ITA NO. 322/JP/2013) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR