Moonlight Education & Charitable Trust, Jajpur V. CIT(Exemptions), Hyderabad

ITA 338/CTK/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5239 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(s) 5 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2018-2019
• Appeal Filed On: 31-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K GAUTAM
• Keywords: Charitable institution

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM . / ITA NO. 337 &338 /CTK/201 8 ( / ASSESSMENT YEAR : 20 18 - 20 19 ) MOONLIGHT EDUCATION & CHARIT ABLE TRUST, AT - KADAI, POST: BADCHANA, DIST : JAJPUR, ODISHA - 754296 VS. CIT(E), HYDERABAD. ./ PAN NO. : A A DTM 9343 H ( / APPELLANT ) .. ( / RESPONDENT ) /ASSESSEE BY : NONE /REVENUE BY : SHRI M.K.GAUTAM , CIT - DR / DATE OF HEARING : 18 / 0 2 /20 20 / DATE OF PRONOUNCEMENT : 20 / 02 /20 20 / O R D E R PER L.P.SAHU , A M : TH ESE TWO APPEALS FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT( E ), HYDERABAD , BOTH DATED 28.06.2018 . 2. ITA NO.337/CTK/2018 IS FILED AGAINST THE REJECTION OF THE APPLICATION FILED BY THE ASSESSEE FOR REGISTRATION U/S.12AA OF THE ACT AND ITA NO.338/CTK/2018 IS FILED AGAINST NON - GRANT OF APPROVAL U/S.80G OF THE ACT. 3. BRIEF FACTS OF THE C ASE ARE THAT THE ASSESSEE FILED APPLICATIONS IN FORM NO.10A & 10G OF THE ACT ON 27.12.2017 SEEKING REGISTRATION U/S.12A AND APPROVAL U/S.80G OF THE ACT, 1961. HOWEVER, THE CIT(E) ITA NO S .337&338 /CTK/2018 2 DOUBTED THE GENUINENESS OF THE OBJECTS AND ACTIVITY OF THE ASSESSEE, THEREFO RE, THE CIT(E) REJECTED BOTH THE APPLICATIONS OF THE ASSESSEE. 4 . AGGRIEVED FROM THE ORDER OF CIT(E), THE ASSESSEE HAS FILED APPEALS BEFORE THE TRIBUNAL. 5. NONE APPEARED ON BEHALF OF THE ASSESSEE, EVEN THE CASE IS CALLED FOR SECOND ROUND OF HEARING. THER EFORE, THE BENCH PROCEEDED TO DISPOSE OFF THE APPEALS OF THE ASSESSEE AFTER CONSIDERING THE SUBMISSIONS OF THE LD. DR. 6. IN GROUNDS OF APPEAL OF BOTH THE APPEALS, THE ASSESSEE HAS AGITATED THAT THE CIT(E) HAS NOT PROVIDED ANY REASONABLE OPPORTUNITY TO TH E ASSESSEE OF BEING HEARD , THEREFORE, THE CIT(E) MAY KINDLY BE DIRECTED TO GRANT REGISTRATION U/S.12AA OF THE ACT ALONG WITH APPROVAL U/S.80G OF THE ACT AFTER PROVIDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 7 . ON THE OTHER HAND, LD. DR RELIED ON THE ORDER OF CIT(E). 8 . WE HAVE HEARD SUBMISSIONS OF LD. DR AND CAREFULLY PERUSED THE MATERIAL ON RECORD. THE SOLE DISPUTE INVOLVED IN BOTH THE APPEALS OF THE ASSESSEE IS WITH RESPECT TO REJECTION OF REGISTRATION U/S.12AA AND APPROVAL U/S.80G OF THE ACT . ON PERUSAL OF THE ORDER OF CIT(E), WE FIND THAT THE CIT(E) DOUBTED THE GENUINENESS OF THE OBJEC TS AND ACTIVITY OF THE SOCIETY IN ABSENCE OF BOOKS OF ACCOUNTS AND BILLS/VOUCHERS. ACCORDINGLY, IN THE INTEREST OF JUSTICE, WE PROVIDE ONE MORE OPPORTUNITY ITA NO S .337&338 /CTK/2018 3 TO THE ASSESSEE TO SUBSTANTIATE ITS CLAIM BEFORE THE CIT(E) WITH PROPER EVIDENCE/DOCUMENTS AND THE CIT(E) IS DIRECTED TO CONSIDER THE SUBMISSION OF THE ASSESSEE AND PASS THE ORDER ACCORDINGLY. THUS, THE GROUND S OF APPEAL OF ASSESSEE IN BOTH THE APPEALS UNDER CONSIDERATION ARE ALLOWED FOR STATISTICAL PURPOSES. 9 . IN THE RESULT, BOTH APPEAL S OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 20/02 /20 20 . SD/ - ( C.M.GARG ) SD/ - (L.P.SAHU) / JUDICIAL MEMBER / ACCOUNTANT MEMBER CUTTACK; DATED 20/02 /20 20 PRAKASH KUMAR MISHRA, SR.P.S. / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) ITAT CUTTACK BENCH, CUTTACK 1. / THE APPELLANT - MOONLIGHT EDUCATION & CHARITABLE TRUST, AT - KADAI, POST: BADCHANA, DIST : JAJPUR, ODISHA - 754296 2. / THE RESPONDENT - CIT(E), HYDERABAD 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, CUTTACK 6. / GUARD FILE. //TRUE COPY//