Gayatri Parivar Trust, Kanpur V. Commissioner of Income Tax (Exemption), Lucknow

ITA 364/LKW/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 4742 (ITAT-LUCKNOW)
• Duration Of Justice: 8 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-02-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 02-02-2016
• Assessment Year: misc
• Appeal Filed On: 04-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PRADEEP KAPOOR
• Keywords: Opportunity of being heard
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI. A. K. GARODIA , ACCOUNTANT MEMBER ITA NO. 364/LKW/2015 GAYATRI PARIVAR TRUST 61/23, SITA RAM MOHAL HOOLA GANJ KANPUR V. CIT ( EXEMPTION) LUCKNOW T AN /PAN : AABTG8822B (APP ELL ANT) (RESPONDENT) APP ELL ANT BY: SHRI. PRADEEP KAPOOR, C.A. RESPONDENT BY: SHRI. A. K. SINGH, CIT (DR) DATE OF HEARING: 02 02 201 6 DATE OF PRONOUNCEMENT: 04 02 201 6 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 (EXEMPTION) DENYING REGISTRATION UNDER SECTION 12A (A) OF THE INCOME TAX ACT, 1961 (HEREINAFTER CALLED IN SHORT THE ACT') . 2 . DURING THE COURSE OF HEARING OF THE APPEAL, THE LD. COUNSEL FOR THE ASSESSEE HAS CONTENDED THAT THE ASSESSEE HAS PLACED ALL THE RELEVANT EVIDENCE BEFORE THE LD. COMMISSIONER OF INCOME TAX, BUT INSTEAD OF LOOKING INTO IT , THE LD. COMMISSIONER OF INCOME TAX HAS OBSERVED THAT THE ASSESSEE - TRUST IS AN EXTENSION OF ONE OF THE BRANCHES OF GAYATRI PARIVAR TRUST, HARIDWAR. THE LD. COMMISSIONER OF INCOME : - 2 - : TAX HAS OBSERVED THAT THERE WAS NO DI S S OLUTION CLAUSE IN THE TRUST DEED OF THE APPLICANT TRUST , WHILE DENYING THE REGISTRATION . THE LD. COUNSE L FOR THE ASSESSEE HAS FURTHER CONTENDED THAT SINCE THE LD. COMMISSIONER OF INCOME TAX HAS NOT EXAMINED THE BOOKS OF ACCOUNT AND OTHER DETAILS, THE MATTER MAY BE RESTORED BACK TO HIS FILE FOR RE - ADJUDICATION OF THE APPLICATION FOR GRANT OF REGISTRATION UND ER SECTION 12A OF THE ACT. 3 . THE LD. D.R. HAS PLACED RELIANCE UPON THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX. 4 . HAVI NG CAREFULLY EXAMINED THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX IN THE LIGHT OF THE RIVAL SUBMISSIONS , WE FIND THAT THE ASSESSEE HAS MOVED AN APPLICATION ON 5.8.2014 AND THE LD. COMMISSIONER OF INCOME TAX HAS TAKEN UP THE MATTER FOR CONSIDERATION BY ISSUING A NOTICE ON 23.9.2014. THEREAFTER HE HAS GIVEN SHORT ADJOURNMENTS, BUT COMPLETE DETAILS WERE NOT PRODUCED BEFORE THE LD. COMMISSI ONER OF INCOME TAX. ON SOME OF THE DATES, THE LD. COUNSEL FOR THE ASSESSEE SOUGHT ADJOURNMENTS. THOUGH THE LD. COMMISSIONER OF INCOME TAX HAS GIVEN A SPECIFIC FINDING THAT THE ASSESSEE - TRUST IS A BRANCH OF THE GAYATRI PARIVAR TRUST, HARIDWAR, BUT THE FAC TS ARE OTHERWISE. U NDISPUTEDLY, THERE WAS NO DIS SOLUTION CLAUSE IN THE TRUST D E ED OF THE APPLICANT TRUST, BUT TH E QUESTION ARISES WHETHER ON THIS SOLE GROUND , THE REGISTRATION UNDER SECTION 12A OF THE ACT CAN BE DENIED? IN ANY CASE, WE ARE OF THE VIEW TH AT THIS APPLICATION FOR REGISTRATION WAS NOT PROPERLY ADJUDICATED BY THE LD. COMMISSIONER OF INCOME TAX . THEREFORE, THE MATTER SHOULD BE RESTORED BACK TO THE LD. COMMISSIONER OF INCOME TAX WITH A DIRECTION TO RE - ADJUDICATE THE APPLICATION FOR REGISTRATION AFTER AFFORDING A PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE ACCORDINGLY SET ASIDE THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX FOR RE - ADJUDICATION OF APPLICATION AFRESH AFTER AFFORDING AN OPPORTUNITY OF BEING HEARD . : - 3 - : 5 . IN THE RESULT, APPEAL O F THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENT I ONED ON THE CAPTION ED PAGE. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 4 TH 1 . APPELLANT FEBR UARY, 2016 JJ: 0102 COPY FORWARDED TO: 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR