Society for Himalayan Agriculture and Rural Development, V. Commissioner of Income Tax (Exemption), Lucknow

ITA 327/LKW/2015

• Counselvise Citation: 32723714 RSA 2015
• Duration Of Justice: 4 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-09-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 25-08-2015
• Assessment Year: 2014-2015
• Appeal Filed On: 21-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER ITA NO.327/LKW/2015 ASSESSMENT YEAR 2014-15 COMMISSIONER OF INCOME TAX(EXEMPTIONS), LUCKNOW VS SOCIETY FOR HIMALAYAN AGRICULTURE AND RURAL DEVELOPMENT, P.O. AGASTYAMUNI, RUDRAPRAYAG- 246421, UTTRAKHAND PAN AAJAS 7128 P (RESPONDENT) (APPELLANT) SHRI SAURABH GUPTA, CA APPELLANT BY SHRI A.K. SINGH, CIT, DR RESPONDENT BY 25/08/2015 DATE OF HEARING 24/09/2015 DATE OF PRONOUNCEMENT O R D E R PER A. K. GARODIA, A.M. THIS IS AN ASSESSEES APPEAL DIRECTED AGAINST THE ORDER OF LD. CIT(EXEMPTIONS), LUCKNOW DATED 02.02.2015 U/S 80G(5 )(VI) OF THE ACT. 2. THE GROUNDS RAISED BY THE ASSESSEE ARE AS UNDER: 1. ON THE FACTS AND CIRCUMSTANCES OF CASE AND AS PER LAW, THE APPELLANT HAD FILED THE APPLICATION SEEKING FOR REGISTRATION U/S 80G(5) OF THE I.T.ACT, 1961 ON AUG UST 6, 2014 WITH LD. CIT, DEHRADUN. THE LD. CIT, DEHRADUN HAD RAISED FURTHER QUERIES ON NOVEMBER 03, 2014 FOR WHI CH THE APPELLANT HAD RESPONDED ON NOVEMBER 21, 2014, T HE DATE FIXED FOR HEARING. THE LD. CIT , DEHRADUN WAS SATISFIED WITH THE REPLY AND HAD ALSO CONDUCTED THE INSPECTION AT THE APPELLANT'S PLACE. IN THE MEANWHI LE, DUE TO CHANGE IN JURISDICTIONS AT DEHRADUN INCOME TAX O FFICE, 2 THE CASE OF THE APPELLANT WAS TRANSFERRED TO LD. CI T (EXEMPTIONS), LUCKNOW. 2. THE LD. CIT (EXEMPTIONS), LUCKNOW VIDE LETTER D ATED JANUARY 15, 2015 RECEIVED ON JANUARY 19, 2015 HAD RAISED THE SAME QUERIES WHICH WAS RAISED BY LD. CIT , DEHRADUN AND HAD ALREADY BEEN SUBMITTED TO LD. CIT, DEHRADUN. THE DATE FIXED FOR HEARING BEFORE THE LD. CIT (EXEMPTIONS), LUCKNOW IS ON JANUARY 30, 2015 I.E. J UST 6 DAYS BEFORE THE EXPIRY OF THE TIME LIMIT SPECIFIED IN RULE 11AA(6) OF THE INCOME TAX RULES, 1962 FOR GRANTING THE REGISTRATION U/S 80G(5) OF THE ACT. DESPITE BEING T HE FACT THAT THE APPELLANT IS SITUATED IN SUCH DISTRICT OF UTTARAKHAND, WHERE THE ONLY MEANS OF TRANSPORTATION IS BY ROAD AND THAT TOO ALSO GET BLOCKED DURING THE HE AVY RAINFALL AND SNOWFALL, THE APPELLANT . HAD AGAIN SU BMITTED THE REQUISITES TO THE LD. CIT (EXEMPTIONS) LUCKNOW. THE APPLICATION OF THE APPELLANT WAS REJECTED, WITHOUT GIVING AN OPPORTUNITY OF BEING HEARD, ON THE GROUNDS THAT NEITHER THE BOOKS OF ACCOUNTS HAVE BEEN SUBMITTED N OR THE CHARITABLE ACTIVITIES HAS BEEN CARRIED OUT BY T HE APPELLANT. 3. THE LD. CIT (EXEMPTIONS), LUCKNOW WAS NOT JUST IFIED IN REJECTING THE APPLICATION OF THE APPELLANT AS THE A PPELLANT HAD TIME AND AGAIN SUBMITTED THE PROOFS FOR CHARITA BLE ACTIVITIES BEING CONDUCTED TO BOTH I.E. LD. CIT (EXEMPTIONS), LUCKNOW AND LD. CIT, DEHRADUN. FURTHE R, AS PER THE PROVISO TO SUB-RULE (5) OF RULE 11AA OF THE INCOME TAX RULES, 1962, NO ORDER OF REJECTION OF AN APPLICATION SHALL BE PASSED WITHOUT GIVING THE APPL ICANT AN OPPORTUNITY OF BEING HEARD. IN THE INSTANT CASE, THE LD. CIT (EXEMPTIONS), LUCKNOW, AFTER BEING TAKEN ON RECORD THE DOCUMENTS CALLED FOR ON JANUARY 31, 2015 , HAVE NOT PROVIDED AN OPPORTUNITY OF BEING HEARD TO THE APPELLANT. IN VIEW OF THE ABOVE, IT IS PRAYED THAT THE APPLICATION OF THE APPELLANT UNDER SECTION 80G(5) O F THE ACT BE RECONSIDERED AND BE DULY GRANTED TO THE APPE LLANT. 4. THE APPELLANT CRAVES FOR PERMISSION TO ADD TO, ALTER, AMEND ANY GROUND OF APPEAL BEFORE OR AT THE TIME OF HEARING. 3 3. THE ASSESSEE HAS RAISED AS MANY AS FOUR GROUNDS OF APPEAL AS ABOVE BUT ONLY GRIEVANCE OF THE ASSESSEE IS REGARDI NG NOT GRANTING OF APPROVAL U/S 80G(5)(VI) OF THE ACT. 4. IT WAS SUBMITTED BY THE LD. AR OF THE ASSESSEE T HAT IT IS NOTED BY THE LD. CIT(EXEMPTIONS) IN HIS ORDER THAT SHRI SAUR ABH GUPTA, CA ATTENDED ON BEHALF OF THE ASSESSEE AND FILED SOME DETAILS BU T NO BOOKS OF ACCOUNT AND BILLS/VOUCHERS HAVE BEEN PRODUCED BY THE ASSESS EE FOR VERIFICATION AS REQUIRED AS PER NOTICE DATED 15.01.2015. HE FURTHER SUBMITTED THAT WHEN LD. AR OF THE ASSESSEE APPEARED BEFORE THE CIT(EXEM PTIONS), HE DID NOT ASK TO PRODUCE BOOKS OF ACCOUNTS ALTHOUGH VARIOUS O THER EVIDENCES WERE PLACED ON RECORD IN SUPPORT OF THE ACTIVITIES CARRI ED OUT BY THE ASSESSEE AND COPY OF WHICH ARE AVAILABLE IN THE PAPER BOOK S UCH AS VARIOUS NEWS PAPERS CUTTINGS AND VARIOUS PHOTOGRAPHS AND CERTIFI CATES. HE SUBMITTED THAT IN THE INTEREST OF JUSTICE, MATTER BE RESTORED BACK TO THE FILE OF LD. CIT(EXEMPTIONS) FOR FRESH DECISION. LD. DR OF THE R EVENUE SUPPORTED THE ORDER OF THE LD. CIT(EXEMPTIONS). 5. WE HAVE CONSIDERED THE RIVAL SUBMISSION. WE FIND THAT THIS IS THE ONLY OBJECTS OF LD. CIT(EXEMPTIONS) THAT IN SPITE O F REQUIREMENT AS PER NOTICE DATED 15.01.2015, LD. AR OF THE ASSESSEE WHO HAVE APPEARED BEFORE HIM DID NOT PRODUCE THE BOOKS OF ACCOUNTS AN D BILLS/VOUCHERS. WE FEEL THAT THE LD. CIT(EXEMPTIONS) SHOULD HAVE PROVI DED SOME MORE OPPORTUNITIES TO THE ASSESSEE TO COMPLY WITH HIS RE QUIREMENTS AND MOREOVER, OTHER EVIDENCES ALSO SUCH AS VARIOUS NEWS PAPERS CUTTINGS AND PHOTOGRAPHS/CERTIFICATE ETC. WHICH ARE PRODUCED BEF ORE US AND BEFORE THE CIT(EXEMPTIONS) ALSO, SHOULD HAVE BEEN CONSIDERED. UNDER THESE FACTS, WE SET ASIDE THE ORDER OF THE CIT(EXEMPTIONS) AND REST ORE THE MATTER BACK TO HIS FILE FOR FRESH DECISION AFTER PROVIDING REASONA BLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DAT E MENTIONED ON THE CAPTION PAGE) SD/- SD/- (SUNIL KUMAR YADAV) (A.K. G ARODIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 24/09/2015 AKS COPY OF THE ORDER FORWARDED TO : 1.THE APPELLANT 2.THE RESPONDENT. 3.CONCERNED CIT 4.THE CIT(A) 5.D.R., I.T.A.T., LUCKNOW ASSTT. REGIS TRAR