Mithila Kawariya Ashram, V. C.I.T.(Exemption),

ITA 36/PAT/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 9637 (ITAT-PATNA)
• Duration Of Justice: 1 year(s) 10 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 18-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARCHANA SINHA SR S C
• Assessee Lawyers: SHIKESH JHA
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA BEFORE SH. N. K. SAINI, AM AND SH. AMIT SHUKLA , JM ITA NO. 36 /PAT. /2016 : ASSTT. YEAR : ITA NO. 37/PAT./2016 : ASSTT. YEAR : MITHILA KAWARIYA AASHRA M, TIWARI TOLA, RAJBARA, ANCHAL - KATORIA, DIST. BANKA (BIHAR) VS COMMISSIONER OF INCOME TAX (EXEMPTIONS), PATNA (BIHAR) (APPELLANT) (RESPONDENT) PAN NO. A ADAM2620A ASSESSEE BY : SH . SHIKESH JHA, ADV. REVENUE BY : SMT. ARCHANA SINHA, SR. S.C. DATE OF HEARING : 08 .03 .201 8 DATE OF PRONOUNCE MENT : 08 .0 3 .201 8 ORDER PER N. K. SAINI, AM : THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDER S EACH DATED 05.02.2016 OF LD. CIT( EXEMPTIONS ) , PATNA . 2. SINCE, THE APPEAL RELATES TO THE SAME ASSESSEE WHICH WERE HEARD TOGETHER SO THESE ARE BEING DISPOSED OFF BY THIS CONSOLIDATED FOR THE SAKE OF CONVENIENCE AND BREVITY. 3. AT THE FIRST INSTANCE, WE W ILL DEAL WITH THE APPEAL IN ITA NO. 36/PAT./2016. THE ONLY G RIEVANCE OF THE ASSESSEE IN THIS APPEAL RELATES TO THE REJECTION OF APPLICATION FOR GRANT OF APPROVAL U/S 80G(5)(VI) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) BY THE LD. CIT (E), PATNA. 3. FACTS OF THE CASE IN BRIEF ARE THAT THE ASSESSEE FILE D AN APPLICATION IN FORM NO. 10G OF THE INCOME TAX RULES, 1962 FOR FOR ITA NO . 36 & 37 /PAT. /201 6 MITHILA KAWARIYA AASHRAM 2 GRANT OF APPROVAL U/S 80G(5)(VI) OF THE ACT ON 01.10 .2015 . THE LD. CIT(E) ASKED THE ASSESSEE TO FURNISH CERTAIN DOCU MENTS/PAPERS. IN RESPONSE, THE ASSESSEE FURNISHED THE REQUISITE PAPERS/DOCUMENTS ON 04.02 .201 6 . HOWEVER, THE LD. CIT(E) REJECTED THE APPLICATION MOVED BY THE ASSESSEE FOR GRANT OF APPROVAL U/S 80G(5)(VI) OF THE ACT BY OBSERVING THAT THE ACCOMPANYING PAPERS /DOCUMENTS FURNISHED BY THE ASSESSEE FAILED TO ESTABLISH THAT THE ACTIVITIES OF THE ASSESSEE SOCIETY WERE ACCORDING TO ITS AIMS & OBJECTS AND THAT ITS ACTIVITIES WERE GENUINE. 4. NOW THE ASSESSEE IS IN APPEAL. THE LD. C OUNSEL FOR THE ASSESSEE SUBMITTED TH AT THE LD. CIT(E) WITHOUT SPECIFYING ANY PARTICULAR ITEMS WHICH WAS NOT IN ACCORDANCE WITH THE AIMS & OBJECTS OF THE ASSESSEE SOCIETY, WAS NOT JUSTIFIED IN REJECTING THE APPLICATION FILED BY THE ASSESSEE FOR GRANT OF APPROVAL U/S 80G(5)(VI) OF THE ACT. 5. IN HER RIVAL SUBMISSIONS, THE LD. SR. STANDING COUNSEL FOR THE DEPARTMENT SUPPORTED THE IMPUGNED ORDER PASSED BY THE LD. CIT(E). 6 . WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE PARTIES AND CAREFULLY GONE THROUGH THE MATERIAL AVAILABLE ON THE RECORD. I N THE PRESENT CASE, IT IS NOTICED THAT THE LD. CIT(E) REJECTED THE APPLICATION OF THE ASSESSEE BY OBSERVING THAT THE PAPERS/DOCUMENTS FURNISHED BY THE ASSESSEE FAILED TO ESTABLISH THAT THE ACTIVITIES WERE GENUINE AND ACCORDING TO AIMS & OBJECTS OF THE ASSE SSEE SOCIETY. HOWEVER, HE HAS NOT BROUGHT ANY MATERIAL ON RECORD TO SUBSTANTIATE THAT HOW AND IN WHAT MANNER THE ACTIVITIES WERE NOT GENUINE OR WERE NOT IN ACCORDANCE WITH THE AIMS & OBJECTS OF THE ASSESSEE SOCIETY. WE, THEREFORE, DEEM IT ITA NO . 36 & 37 /PAT. /201 6 MITHILA KAWARIYA AASHRAM 3 APPROPRIATE TO SE T ASIDE THIS ISSUE BACK TO THE FILE OF THE LD. CIT(E) TO BE ADJUDICATED AFRESH IN ACCORDANCE WITH LAW AFTER PROVIDING DUE AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND BY CONSIDERING ALL THE DOCUMENTS FURNISHED BY THE ASSESSEE. 7. I N ITA N O.37/PAT./2016 , THE FACTS ARE SIMILAR TO THE FACTS INVOLVED IN ITA NO. 36/PAT./2016 . THEREFORE, OUR FINDINGS GIVEN THEREIN SHALL APPLY MUTATIS MUTANDIS. IN THAT VIEW OF THE MATTER, THIS APPEAL IS ALSO RESTORED TO THE FILE OF THE LD. CIT(E) FOR FRESH ADJUDI CATION IN ACCORDANCE WITH LAW AFTER PROVIDING DUE AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 8 . IN THE RESULT, THE APPEAL S OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES . (ORDER P RONOUNCED IN THE COURT ON 08 /03 /2018 ) SD/ - SD/ - ( AM IT SHUKLA ) (N. K. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER DAT ED: 08 /0 3 /2018 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR