Greenwel Children Society, Nagaur V. CIT, Exemption, Jaipur

ITA 328/JODH/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1959 (ITAT-JODHPUR)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 18-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K C BADHOK
• Assessee Lawyers: ANKIT GOYAL
• Keywords: Opportunity of being heard; Set aside
• Section: 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, JODHPUR BEFORE SHRI N.K. SAINI, VICE PRESIDENT AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA NO. 328/JODH/2019 ASSESSMENT YEAR: 2019-20 GREENWEL CHILDREN SOCIETY VS. THE CIT EXEMPTION NEAR GOVT. MADHYAMIK SCHOOL JAIPUR RATHORI KUWA, NAGAUR PAN NO. AAATG7393N (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI ANKIT GOYAL, CA DEPARTMENT BY: SHRI K.C. BADHOK, CIT DR DATE OF HEARING : 27/11/2019 DATE OF PRONOUNCEMENT : 27/11/2019 O R D E R PER N.K. SAINI, VICE PRESIDENT : THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED. 27/06/2019 OF CIT(E), JAIPUR. 2. FOLLOWING GROUNDS HAS BEEN RAISED IN THIS APPEAL : 1. THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF TH E CASE THE ORDER PASSED BY THE LD. CIT EXEMPTION, JAIPUR U/S 12AA OF I.T. ACT 1961 IS BAD IN LAW, BAD IN FACTS & PERVERSE. 2. THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF TH E CASE THE ASSESSEE SATISFY ALL THE CONDITIONS LAID DOWN FOR GRANT OF REGISTRATION U/S 12AA AND AS SUCH THE LD. CIT(E), JAIPUR ERRED IN REJECTING THE CLAIM OF REGISTRATION. 3. THAT THE PETITIONER MAY KINDLY BE PERMITTED TO R AISE ANY ADDITIONAL OR ALTERNATIVE GROUNDS AT OR BEFORE THE TIME OF HEARING. 4. THAT PETITIONER PRAYS FOR JUSTICE & RELIEF. 3. THE MAIN GRIEVANCE OF THE ASSESSEE RELATES TO TH E REJECTION OF APPLICATION MOVED BY THE ASSESSEE UNDER SECTION 12AA OF THE ACT. 4. FACTS OF THE CASE IN BRIEF ARE THAT THE ASSESSEE ONLINE FILED THE APPLICATION IN FORM NO. 10A FOR SEEKING THE REGISTRATION UNDER SECTION 12A A OF THE INCOME TAX ACT, 1961 2 (HEREINAFTER REFERRED TO AS ACT) ON 12/12/2018. THE LD. CIT(E) REJECTED THE SAME BY PASSING THE EXPARTE ORDER. 5. DURING THE COURSE OF HEARING THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE OPPORTUNITIES OF BEING HEARD WAS NOT GIVEN BY THE LD. CIT (E) AND NO NOTICE FOR HEARING WAS SERVED UPON THE ASSESSEE. 6. IN HIS RIVAL SUBMISSIONS THE LD. CIT(DR) SUPPORTED THE IMPUGNED ORDER PASSED BY THE LD. CIT(E). 7. WE HAVE HEARD THE SUBMISSIONS OF BOTH THE PARTIES A ND PERUSED THE MATERIAL AVAILABLE ON THE RECORD. IN THE PRESENT CASE, IT IS NOTIC ED THAT THE LD. CIT(E) REJECTED THE APPLICATION MOVED BY THE ASSESSEE BY PASSING THE EXPART E ORDER, HE SIMPLY STATED THAT THE CASE WAS ADJOURNED FOR 10/05/2019 AS A FINAL OPP ORTUNITY, THE ASSESSEE FURNISHED SOME DETAILS ON 14/06/2019 AND SINCE IT WAS A LIMITATI ON MATTER THEREFORE THE CASE WAS DECIDED EXPARTE. 8. IN OUR OPINION THE LD. CIT(E) HAS NOT GIVEN DUE AND R EASONABLE OPPORTUNITY BEFORE DECIDING THE CASE OF THE ASSESSEE. HE SIMPLY ST ATED THAT IT WAS A LIMITATION MATTER AND PART DETAILS WERE FURNISHED ON 14/06/2019, HE NOWHERE STATED THAT THE DETAILS ASKED FOR TO DECIDE THIS ISSUE WERE NOT FURNI SHED BY THE ASSESSEE. THEREFORE CONSIDERING THE TOTALITY OF THE FACTS, WE DEEM IT APPRO PRIATE TO SET ASIDE THIS CASE BACK TO THE FILE OF THE LD. CIT(E) TO BE DECIDED AFRESH IN A CCORDANCE WITH LAW AFTER PROVIDING DUE AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE AS SESSEE. 9. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 27 /11/201 9 ) SD/- SD/- (SANDEEP GOSAIN) (N.K. SAINI) JUDICIAL MEMBER VICE PRESIDENT DATED : 27/11/2019 AG COPY TO: 1.THE APPELLANT, 2. THE RESPONDENT, 3. THE CIT(A), 4. THE CIT, 5. THE DR