M/s. BHARAT BHARTI SHIKSHA SAMITI, Betul V. The CIT, Bhopal

ITA 372/IND/2014

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 0443 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 1 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-06-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 12-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHIMA GUPTA
• Assessee Lawyers: AJAY K CHHAJED
• Keywords: Opportunity of being heard
• Section: 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI D.T. GARASIA, J.M. AND SHRI B.C.MEENA, A.M. I.T.A.NO.372/IND/2014 A.Y. : - BHARAT BHARATI SHIKSHA SAMITI, CIT, BHOPAL POST BHARAT BHARATI, VS. VILLAGE JAMTHI BETUL APPELLANT RESPONDENT PAN NO. APPELLANT BY : SHRI AJAY K.CHHAJED, ADV. RESPONDENT BY : S MT. ASHIMA GUPTA, CIT DR DATE OF HEARING : 24 . 0 6 .201 5 DATE OF PRONOUNCEMENT : 24 . 0 6 .201 5 -: 2: - 2 O R D E R PER GARASIA, J.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME-TAX, BHOPAL, DATED 29.04. 2014 ,PASSED U/S 12AA OF THE INCOME-TAX ACT, 1961. 2. THE SHORT FACTS OF THE CASE ARE AS UNDER. 3. THE ASSESSEE HAS APPLIED FOR REGISTRATION U/S 12A O F THE INCOME-TAX ACT, 1961. THE ASSESSEE TRUST IS RUN NING A SCHOOL AND ASSESSEE TRUST HAS APPLIED FOR REGISTRAT ION U/S 12A OF THE ACT. THE OBJECT OF THE ASSESSEE WAS TO EDUCA TE AND PREPARE THE STUDENTS BY IMPARTING THE EDUCATION OF HIGH STANDARD WITH MULTI-PURPOSE TRADES AND SKILLS WITH VERY HIGH STANDARD OF DISCIPLINE AND NATIONAL CHARACTER, FULL DEVOTION HAVING HIGH SPIRITS AND CONFIDENCE OF SELF EMPLOYME NT AND SELF-SUPPORTING SPIRITS HAVING HIGH RESPECT TO ELDE RS AND OUR NATION HAVING PROUD FOR THE NATION WITH CULTURED BE HAVIOR AND MAINTAINING HIGH RESPECT FOR OUR COUNTRY AND COUNTR Y-MEN IS -: 3: - 3 THE BASIC OBJECT OF THE SAMITI. THE ASSESSEE SOCIET YS OBJECT IS IMPARTING EDUCATION TO THE CHILDREN. THE ASSESSEE T RUST RUNNING AN EDUCATIONAL INSTITUTION FROM K.G. TO, 12 TH STANDARD. THE ASSESSEE TRUST HAS APPLIED BEFORE THE COMMISSIONER FOR REGISTRATION U/S 12A. THE COMMISSI ONER HAS CALLED FOR REMAND REPORT FORM AO AND THE AO WAS NOT SATISFIED WITH THE GENUINENESS OF THE ACTIVITIES AND OBJECT O F THE SOCIETY ON THE REASONS THAT THE SOCIETY IS RECEIVING ITS MA JOR RECEIPTS FROM FEE. THE SOCIETY WAS GIVEN OPPORTUNITY TO SUBM IT DETAILS OF RECEIPT AND PRODUCE THE BOOKS OF ACCOUNT FOR VER IFICATION, BUT THE SOCIETY FAILED TO DO SO. THE SOCIETY HAS NO T SUBMITTED ORIGINAL INSTRUMENT FOR VERIFICATION. SINCE THE APP LICANT HAS NOT FULFILLED THE REQUIREMENT, THE GENUINENESS OF T HE ACTIVITIES OF SOCIETY WAS NOT VERIFIABLE. RELYING UPON THE REP ORT OF AO, THE LD. COMMISSIONER HAS REJECTED THE APPLICATION U/S 1 2A OF THE INCOME-TAX ACT, 1961. 4. DURING THE COURSE OF HEARING OF THE APPEAL, THE LD. AUTHORIZED REPRESENTATIVE SUBMITTED THAT BEFORE REJ ECTING THIS APPLICATION U/S 12A, THE COMMISSIONER HAS RELIED UP ON THE AOS REPORT. THE COPY OF THE AOS REPORT WAS NOT GI VEN TO THE -: 4: - 4 ASSESSEE. MOREOVER, THE ASSESSEE IS READY TO PRODUC E ALL THE RELEVANT DOCUMENTS AS REQUIRED FOR REGISTRATION BEF ORE THE AO OR BEFORE THE CIT(A) AND IN VIEW OF THIS, THE MATTE R MAY BE RESTORED TO THE LD. COMMISSIONER FOR FRESH CONSIDER ATION. 5. THE LD. CIT DR HAS NO OBJECTION, IF THE MATTER IS RESTORED TO THE FILE OF LD. CIT. 6. HAVING HEARD BOTH THE PARTIES, LOOKING TO THE FACTS AND CIRCUMSTANCES OF THE CASE, WE FIND THAT BEFORE THE AO, THE ASSESSEE HAS NOT PRODUCED THE RECEIPTS AND PRODUCED THE B A FOR VERIFICATION. MOREOVER, THE ORIGINAL INSTRUMENT WAS ALSO NOT SUBMITTED BEFORE THE AO. THEREFORE, THE GENUINENESS OF THE ACTIVITY WAS NOT VERIFIABLE. NOW THE ASSESSEE IS RE ADY TO SUBMIT ALL THESE DOCUMENTARY EVIDENCES AS DIRECTED BY THE LD. COMMISSIONER. THEREFORE, WE REVERSE THE FINDING OF THE LD. CIT AND RESTORE BACK MATTER TO LD. CIT. THE LD. CIT IS DIRECTED TO GIVE THE COPY OF THE REPORT OF THE AO TO THE ASSESS EE. IF LD. CIT DEEMS FIT, ALL THE DOCUMENTARY EVIDENCES MAY BE PRO DUCED BEFORE HIM OR AO. AFTER TAKING INTO CONSIDERATION, THE LD. CIT IS DIRECTED TO PASS THE ORDER AFRESH AFTER GIVING DUE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. -: 5: - 5 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. THIS ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT ON 24 TH JUNE, 2015. SD/- (B. C. MEENA) ACCOUNTANT MEMBER SD/- ( D.T.GARASIA) JUDICIAL MEMBER DATED : 24 TH JUNE, 2015. CPU*