Samagra Vikas Sansthan, Lucknow V. Commissioner of Income Tax (Exemption), Lucknow

ITA 342/LKW/2015

• Counselvise Citation: 34223714 RSA 2015
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-09-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 01-09-2015
• Assessment Year: misc
• Appeal Filed On: 27-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Reasonable cause; Condonation of delay

Judgement Text

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.342/LKW/2015 SAMAGRA VIKAS SANSTHAN LUCKNOW V. CIT (EXEMPTIONS) LUCKNOW TAN/PAN:AABAC5935C (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SHRI. A. K. SINGH, CIT (DR) DATE OF HEARING: 01 09 2015 DATE OF PRONOUNCEMENT: 16 09 2015 O R D E R PER SUNIL KUMAR YADAV: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME-TAX DENYING APPROVAL UNDER SECTION 80G(5)(VI) OF THE INCOME-TAX ACT, 1961 (HEREINAFTER CALLED IN SHORT THE ACT'). 2. THIS APPEAL WAS TAKEN UP FOR CONSIDERATION ON 1.9.2015, BUT NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, AN APPLICATION FOR ADJOURNMENT WAS MOVED STATING THEREIN THAT THE LD. COUNSEL FOR THE ASSESSEE WOULD REMAIN OUT OF STATION DURING THIS WEEK AND FOR THE COMING WEEK ON ACCOUNT OF FESTIVAL OCCASIONS OF RAKSHABANDAN AND JANMASHTAMI. THIS GROUND FOR ADJOURNMENT DOES NOT APPEAR TO BE REASONABLE AND WE ACCORDINGLY DECLINE TO ADJOURN THE HEARING. ACCORDINGLY THE APPEAL WAS HEARD. :- 2 -: 3. ON A CAREFUL PERUSAL OF RECORD, IT IS ALSO NOTICED THAT EVEN NO POWER OF ATTORNEY IN FAVOUR OF THE COUNSEL, SHRI. ABHINAV MEHROTRA, ADVOCATE HAS BEEN FILED AND WITHOUT OBTAINING THE POWER OF ATTORNEY, SHRI. ABHINAV MEHROTRA IS SEEKING ADJOURNMENT IN THIS CASE FOR THE LAST FEW DATES. 4. IT IS ALSO NOTED THAT THIS APPEAL IS BARRED BY 72 DAYS, FOR WHICH APPLICATION FOR CONDONATION OF DELAY IS FILED NARRATING THE REASONS FOR DELAY IN FILING OF THE APPEAL. HAVING GONE THROUGH THE AFFIDAVIT IN SUPPORT OF THE CONDONATION OF DELAY, WE FIND THAT THERE IS A REASONABLE CAUSE FOR DELAY IN FILING THE APPEAL AND ACCORDINGLY WE CONDONE THE DELAY AND ADMIT THE APPEAL FOR HEARING. 5. HAVING CAREFULLY EXAMINED THE ORDER OF THE LD. COMMISSIONER OF INCOME-TAX, WE FIND THAT THE LD. COMMISSIONER OF INCOME-TAX HAS FIXED THE APPEAL FOR HEARING AND THE ASSESSEE WAS ASKED TO FURNISH REQUISITE INFORMATION, WHICH WERE NOT FILED BEFORE THE LD. COMMISSIONER OF INCOME-TAX. EVEN NON APPEARED BEFORE THE LD. COMMISSIONER OF INCOME-TAX AND THE LD. COMMISSIONER OF INCOME-TAX HAD NO OPTION BUT TO DENY APPROVAL UNDER SECTION 80G(5)(VI) OF THE ACT. BUT FROM A CAREFUL PERUSAL OF THE ORDER OF THE LD. COMMISSIONER OF INCOME-TAX, WE FIND THAT HE HAS ONLY GIVEN FEW DATES INSTEAD OF AFFORDING PROPER OPPORTUNITY TO THE ASSESSEE FOR PRODUCING THE REQUISITE INFORMATION AND WE FEEL THAT ADEQUATE OPPORTUNITY WAS NOT AFFORDED TO THE ASSESSEE. WE, THEREFORE, SET ASIDE THE ORDER OF THE LD. COMMISSIONER OF INCOME-TAX AND RESTORE THE MATTER TO HIS FILE WITH A DIRECTION TO RE-ADJUDICATE THE ISSUE OF GRANT OF APPROVAL UNDER SECTION 80G(5)(VI) OF THE ACT AFTER AFFORDING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE ALSO DIRECT THE ASSESSEE TO PRODUCE ALL THE REQUISITE INFORMATION AND THE BOOKS OF ACCOUNT BEFORE THE LD. COMMISSIONER OF INCOME-TAX IN ORDER TO ADJUDICATE THE ISSUE OF :- 3 -: GRANT OF APPROVAL UNDER SECTION 80G(5)(VI) OF THE ACT. ACCORDINGLY THE APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTIONED PAGE. SD/- SD/- [A. K. GARODIA] [SUNIL KUMAR YADAV] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED:16 TH SEPTEMBER, 2015 JJ:0109 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR