Om Mandali Vishwa Nav Nirman Seva Trust, Mathura V. C.I.T.-1, Agra

ITA 348/AGR/2013

• Counselvise Citation: 34820314 RSA 2013
• Duration Of Justice: 3 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 26-02-2014
• Assessment Year: misc
• Appeal Filed On: 22-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIRUDH KUMAR
• Assessee Lawyers: DINESH JAISWAL
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER ITA NO.348/AGRA/2013 OM MANDALI VISHWA NAV NIRMAN VS. COMMISSIONER OF IN COME TAX-1, SEVA TRUST, AGRA. H.NO.546, RAJPUR PARIKRAMA MARG, NEAR SHYAM KUTI, VRINDABAN, MATHURA. (PAN AAATO 3773 A). (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI DINESH JAISWAL, C.A. RESPONDENT BY : SHRI ANIRUDH KUMAR, CIT (D.R.) DATE OF HEARING : 26.02.2014 DATE OF PRONOUNCEMENT : 26.02.2014 ORDER PER PRAMOD KUMAR, ACCOUNTANT MEMBER: BY WAY OF THIS APPEAL THE ASSESSEE APPELLANT HAS CH ALLENGED CORRECTNESS OF THE ORDER DATED 30.10.2013 PASSED BY THE LD. CIT-I, AGRA DECLINING REGISTRATION UNDER SECTION 12AA OF THE INCOME TAX ACT, 1961, ON THE FOLLOWING GROUNDS :- 1. THE ORDER PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX- 1, AGRA IS BAD IN LAW AND AGAINST THE FACTS OF THE CASE. 2. THE LEARNED COMMISSIONER OF INCOME TAX-1, AGRA W AS NOT JUSTIFIED IN REJECTING THE APPLICATION OF THE ASSES SEE FOR REGISTRATION U/S 12AA OF THE INCOME TAX ACT, 1961 IGNORING THE D ETAILS & SUBMISSIONS ALREADY FILED WITH THE ASSESSING OFFICE R AND THE COPIES OF WHICH WERE FILED BEFORE HIM. 3. THE LEARNED COMMISSIONER OF INCOME TAX-1, AGRA W AS NOT JUSTIFIED IN REJECTING THE APPLICATION OF THE ASSES SEE FOR REGISTRATION U/S ITA NO.348/AGRA/2013 2 12AA WITHOUT GIVING A REASONABLE TIME AND OPPORTUNI TY TO THE ASSESSEE TO PLEAD HIS CASE. 4. THE ASSESSEE CRAVES THE RIGHT TO ADD ANY OTHER G ROUND OF APPEAL OR PRODUCE ANY EVIDENCE AT THE TIME OF HEARING. 2. BRIEFLY STATED, THE MATERIAL FACTS ARE LIKE THIS . THE ASSESSEE TRUST HAVE MOVED AN APPLICATION FOR GRANT OF REGISTRATION UNDER SECT ION 12AA OF THE INCOME TAX ACT, 1961. THE LD. CIT CALLED FOR A.O.S REPORT ON THE ACTIVITIES OF THE TRUST. IT APPEARS THAT THE A.O. REPORTED THAT THE ASSESSEE DID NOT FU RNISH ANY EVIDENCE WITH REGARD TO CARRYING OUT OF CHARITABLE ACTIVITIES AND RECOMMEND ED THAT REGISTRATION UNDER SECTION 12AA HAS TO BE DECLINED TO THE ASSESSEE. T HEREAFTER, THE LD. CIT CALLED UPON THE ASSESSEE TO PRODUCE RELEVANT DOCUMENTS/REC ORDS OF THE TRUST AND SCHEDULED HEARING ON VARIOUS DATES. THE LAST SCHEDULED DATE WAS 29.10.2013 BUT NONE APPEARED ON THAT DATE. IT WAS IN THIS BACKDROP THA T THE LD. CIT DECLINED REGISTRATION BY OBSERVING THAT IN THE ABSENCE OF REQUIRED INFOR MATION/DOCUMENTS TO SUBSTANTIATE THE CLAIM OF CARRYING OUT CHARITABLE A CTIVITIES, I AM UNABLE TO SATISFY MYSELF ABOUT THE OBJECTS AND THE GENUINENESS OF THE ACTIVITIES OF THE ASSESSEE TRUST. THE ASSESSEE IS NOT SATISFIED AND IS IN APPEAL BEFO RE US. 3. WE HAVE HEARD THE RIVAL CONTENTIONS AND HAVING P ERUSED THE MATERIAL ON RECORD. WE FIND THAT THE ASSESSEE HAS GIVEN COPIES OF ACCOUNTS AND CERTAIN OTHER EVIDENCES WITH REGARD TO CARRYING OUT OF THE CHARIT ABLE ACTIVITIES. HOWEVER, AS NONE OF THESE EVIDENCES WERE PRODUCED BEFORE THE AU THORITIES BELOW, WE ARE NOT ITA NO.348/AGRA/2013 3 INCLINED TO DEAL WITH ON MERIT. IN OUR CONSIDERED VIEW, THE APPROPRIATE COURSE OF ACTION IS TO GIVE YET ANOTHER OPPORTUNITY TO THE AS SESSEE TO PRESENT HIS CASE BEFORE THE LD. CIT. WE DIRECT SO. 4. WE ALSO DIRECT THE ASSESSEE TO FULLY CO-OPERATE WITH THE LD. CIT IN EXPEDITIOUS DISPOSAL OF THE REGISTRATION APPLICATIO N AND PRODUCE ALL SUCH EVIDENCES AND MATERIAL AS MAY ENABLE THE LD. CIT TO TAKE THE CASE ON MERIT. WITH THESE DIRECTIONS, THE MATTER IS RESTORED TO THE FILE OF L D. CIT. 5. IN THE RESULT, APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH FEBRUARY, 2014) SD/- SD/- (BHAVNESH SAINI) (PRAMOD KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 26 TH FEBRUARY, 2014 PBN/* COPY OF THE ORDER FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT (APPEALS) CONCERNED 4. CIT CONCERNED 5. D.R., ITAT, AGRA BENCH, AGRA 6. GUARD FILE. BY ORDER SR. PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL, AGRA TRUE COPY