Healthcare Initiative of India, Lucknow V. Dy. Commissioner of Income Tax (Exemp.), Lucknow

ITA 356/LKW/2015

• Counselvise Citation: [2015] 128 COUNSELVISE.COM (IT) 9782 (ITAT-LUCKNOW)
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-09-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 07-09-2015
• Assessment Year: 2015-2016
• Appeal Filed On: 29-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside
• Section: 12; 12A

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.356/LKW/2015 ASSESSMENT YEAR 2015-16 CIT, EXEMPTIONS LUCKNOW VS HEALTHCARE INITIATIVE OF INDIA, B-1/4,L-PARK MAHANAGAR EXTN LUCKNOW PAN AABTH 2614 J (RESPONDENT) (APPELLANT) S HRI SAURABH GUPTA, CA APPELLANT BY SHRI A .K. SINGH, CIT, DR RESPONDENT BY 07/09/2015 DATE OF HEARING 18/09/2015 DATE OF PRONOUNCEMENT O R D E R PER SUNIL KUMAR YADAV, JM. THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST TH E ORDER OF LD. CIT(EXEMPTIONS), LUCKNOW INTER ALIA ON THE FOLLOWIN G GROUNDS: 1. THAT THE LD COMMISSIONER OF INCOME TAX (EXEMPTI ONS) HAS ERRED IN LAW AS WELL AS ON FACTS AND CIRCUMSTANCES OF THE CA SE IN REFUSING REGISTRATION TO THE APPELLANT TRUST UNDER SECTION 1 2A OF THE INCOME TAX ACT 1961. 2 THAT THE LD COMMISSIONER OF INCOME TAX (EXEMPTION S) FAILED TO APPRECIATE THE DOCUMENTS PLACED ON RECORD AND ALSO FILED WITH THE APPLICATION U/S 12A AND HAS CONCLUDED THAT NO ACTIV ITIES HAVE BEEN CARRIED OUT BY THE APPELLANT. 3. THAT THE LD COMMISSIONER OF INCOME TAX (EXEMPTIO NS) HAS FAILED TO APPRECIATE THAT THE MAIN OBJECTS OF THE APPELLANT T RUST ARE CHARITABLE IN NATURE AND THEREFORE ALL THE MORE THERE IS NO JU STIFICATION IN REFUSING TO REGISTER THE APPELLANT UNDER SECTION 12 A OF THE INCOME TAX ACT, 2 4. THAT THE VARIOUS OBSERVATIONS MADE BY THE LD COM MISSIONER OF INCOME TAX (EXEMPTIONS) ARE ON HYPOTHESIS SURMISES AND IN ANY VIEW OF THE MATTER HE IS NOT JUSTIFIED IN REFUSING THE REGISTRATION U/S 12A. 5. THAT THE ORDER PASSED BY THE LD COMMISSIONER OF INCOME TAX (EXEMPTIONS) IS WITHOUT PROPER OPPORTUNITY AND BAD IN LAW. 6. THAT THE ORDER PASSED BY THE LD COMMISSIONER OF INCOME TAX (EXEMPTIONS) IS AGAINST MERITS , CIRCUMSTANCES AND LEGAL ASPECTS OF THE CASE. 7. THAT THE APPELLANT CRAVES LEAVE TO ADD, ALTER, A MEND OR WITHDRAW ANY OR ALL THE GROUNDS OF APPEAL ON OR BEFORE THE DATE OF HEARING. 2. DURING THE COURSE OF HEARING, LD. COUNSEL FOR TH E ASSESSEE INVITED OUR ATTENTION THAT THE CIT(EXEMPTIONS) HAS REJECTED THE REQUEST OF REGISTRATION U/S 12AA(1)(B)(II) OF THE INCOME TAX ACT, 1961(HEREINAF TER REFERRED TO AS ACT) WITHOUT VERIFYING THE RECORDS OF THE ASSESSEE, WHER EAS THE ASSESSEE HAS FURNISHED THE COMPLETE RECORDS IN ORDER TO ESTABLIS H THAT THE ASSESSEE WAS ENGAGED IN CHARITABLE ACTIVITIES. LD. DR ON THE OTH ER HAND, HAS CONTENDED THAT THE ASSESSEE HAS NOT FURNISHED THE COMPLETE DETAILS BEFORE THE CIT(EXEMPTIONS), THEREFORE, THE CIT(EXEMPTIONS) RIG HTLY DENIED THE REGISTRATION. 3. HAVING CAREFULLY EXAMINED THE ORDER OF THE LD. C IT(EXEMPTIONS), WE FIND THAT THE ASSESSEE HAS FILED APPLICATION U/S 12A(A) OF THE ACT IN FORM NO.10A ON 01.10.2014 AND LATER ON CHANGE OF JURISDICTION W.E. F. 15.11.2014 THE MATTER WAS TRANSFERRED TO THE PRESENT CIT AND THE CIT VIDE NOTICE DATED 04.03.2015 ASKED THE ASSESSEE TO FURNISH THE DETAILS FIXING TH E DATE OF HEARING ON 11.03.2015 AND IN RESPONSE THERETO MR. RAKESH SINGH ADVOCATE APPEARED AND FILED THE SOME DETAILS. BUT THE COMPLETE DETAILS WE RE NOT FILED BEFORE THE CIT, THEREFORE, THE CIT COULD NOT APPRECIATE THE EVIDENC E FILED BEFORE HIM IN ORDER TO DECIDE THE NATURE OF ACTIVITIES OF THE ASSESSEE. WE, THEREFORE, OF THE VIEW THAT SINCE THE CIT HAS NOT ADJUDICATED THE ISSUE IN THE LIGHT OF THE COMPLETE DETAILS THE ISSUE OF NATURE OF ACTIVITIES OF THE AS SESSEE SHOULD BE REEXAMINED 3 BY THE CIT AFTER AFFORDING OPPORTUNITY OF BEING HEA RD TO THE ASSESSEE. ACCORDINGLY, THE ORDER OF THE CIT IS SET ASIDE AND MATTER BE RESTORED TO HIS FILE TO ADJUDICATE THE ISSUE OF GRANT OF REGISTRATION U/ S 12A OF THE ACT AFTER AFFORDING OPPORTUNITY OF BEING HEARD TO THE ASSESSE E. 4. IN THE RESULT, APPEAL OF THE ASSESSEE STAND ALLO WED FOR STATISTICAL PURPOSES. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE) SD/- SD/- (A.K. GARODIA ) (SUNIL KUMA R YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 18/09/2015 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 ASS TT. REGISTRAR