The Samarpan Club Chhatarpur, Chhatarpur V. C.I.T., Gwalior

ITA 376/AGR/2010

• Counselvise Citation: 37620314 RSA 2010
• Duration Of Justice: 1 year(s) 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-10-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 20-10-2011
• Assessment Year: 2009-2010
• Appeal Filed On: 09-09-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K SHARMA
• Assessee Lawyers: NAVIN GARGH
• Keywords: Opportunity of being heard
• Section: 80G; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.C. MEENA, ACCOUNTANT MEMBER ITA NO. 90/AGRA/2011 & 376/AGRA/2010 ASSTT. YEAR : 2009-10 THE SAMARPAN CLUB, VS. COMMISSIONER OF CHATARPUR (MP). INCOME-TAX, GWALIOR. (PAN : AABTT 3519 L) (APPELLANT) (RESPONDENT) FOR APPELLANT : SHRI NAVIN GARGH, ADVOCATE. FOR RESPONDENT : SHRI A.K. SHARMA, JR. D.R. DATE OF HEARING : 20.10.2011 DATE OF PRONOUNCEMENT : 20.10.2011 ORDER PER B.C. MEENA, AM : THESE ARE APPEALS FILED BY THE ASSESSEE ARISING O UT OF THE ORDERS DATED 09.06.2010 PASSED U/S. 12AA(1)(B)(II) AND SECTION 80G(5)(VI) OF THE I NCOME-TAX ACT, WHEREBY THE APPLICATION FILED BY ASSESSEE IN FORM 10A FOR SEEKING REGISTRATION U/ S. 12AA AND APPLICATION FILED IN FORM 10G FOR SEEKING APPROVAL U/S. 80G WERE REJECTED. 2. THE BRIEF FACTS OF THE CASE ARE THAT THE ASSESSE E FILED TWO APPLICATIONS IN PRESCRIBED FORM ONE FOR SEEKING REGISTRATION U/S. 12AA AND OTHER FO R SEEKING APPROVAL U/S. 80G IN THE OFFICE OF CIT, GWALIOR ON 19.11.2009. THE LD. CIT, GWALIOR CA LLED FOR THE REPORT OF THE INCOME-TAX OFFICER, CHATTARPUR AFTER VERIFICATION OF THE GENUI NENESS OF THE ASSESSEE-SOCIETY WITH RESPECT TO REGISTRATION. THE ITO CONCERNED FURNISHED THE REQU ISITE REPORT DATED 15.01.2010, INFORMING THAT THERE IS VARIATION IN THE NAME OF THE TRUST APPEARE D IN THE NIYAMAVALI AND THAT THERE WAS NO 2 EXPENSE INCURRED WITH RESPECT TO THE OBJECTS OF THE SOCIETY. THE CIT, GWALIOR CALLED FOR THE ASSESSEE TO ATTEND THE HEARING ON 25.05.2010 WHICH WAS ADJOURNED TO 09.06.2010, BUT NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, REFERR ING TO SOME REPLY FILED ON 01.06.2010, THE LD. CIT OBSERVED THAT THE GENUINENESS OF THE SOCIETY CA NNOT BE ASCERTAINED AND HENCE, BOTH THE APPLICATIONS FOR SEEKING REGISTRATION U/S. 12AA AND APPROVAL U/S. 80 WERE REJECTED. 3. DURING THE COURSE OF HEARING, THE LD. COUNSEL FO R THE APPELLANT CONTENDED THAT THE ASSESSEE IS A SOCIETY ENGAGED IN CHARITABLE ACTIVITIES AS ME NTIONED IN NIYAMAWALI. THE SOCIETY IS REGISTERED WITH THE REGISTRAR OF FIRMS & SOCIETIES, SAGAR (MP) IN THE NAME & STYLE AS THE SAMARPAN CLUB CHHATARPUR M.P. HOWEVER, DUE TO TYPO GRAPHICAL ERROR, THE WORD THE STOOD MISSED IN THE NIYAMAVALI. IT WAS ALSO CONTENDED THA T ALL THE EXPENDITURE INCURRED BY THE SOCIRTY RELATES TO ITS OBJECTS AND THERE IS NOTHING ON RECO RD TO POINT OUT ANY SUCH EXPENDITURE, WHICH HAS NOT BEEN FOR MEETING OUT THE OBJECTS OF THE SOCIEIT Y. HE FURTHER CONTENDED THAT THE ASSESSEE WAS NOT AFFORDED REASONABLE OPPORTUNITY OF BEING HEARD BY THE LD. CIT TO PUT UP ITS CASE AND RELEVANT DOCUMENTS BEFORE HER AND TO REBUT THE ALLEGED REPOR T OF ITO, CHATARPUR. ON THE OTHER HAND, THE LD. DR RELIED ON THE IMPUGNED ORDERS. 4. WE HAVE HEARD BOTH THE PARTIES AND HAVE PERUSED THE MATERIAL AVAILABLE ON RECORD. A PERUSAL OF THE IMPUGNED ORDERS REVEALS THAT THE SAM E HAVE BEEN PASSED WITHOUT GIVING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. FURTHER MORE, THE LD. CIT IN THE IMPUGNED ORDERS HAS NOT POINTED OUT AS TO WHAT VARIATION IN THE NAME OF THE ASSESSEE-SOCIETY WAS FOUND AND WHICH OF THE EXPENDITURE WAS INCURRED FOR THE PURPOSE OTHER THAN THE OBJECTS OF THE SOCIETY. THE ASSESSEE IS SAID TO HAVE MAINTAINED RELEVANT BOOKS OF ACCOUN T AND RELEVANT PAPERS, AS STATED IN THE 3 STATEMENT OF FACTS BEFORE US, BUT SINCE THE ASSESSE E COULD NOT AVAIL AN OPPORTUNITY TO SUBMIT THE SAME BEFORE THE CIT(A), WE FEEL IT JUST AND APPROPR IATE IN THE INTEREST OF JUSTICE TO RESTORE THE MATTER BACK TO THE FILE OF LD. CIT TO DECIDE THE AP PLICATIONS OF THE ASSESSEE FOR SEEKING REGISTRATION U/S. 12AA AS WELL AS APPROVAL U/S. 80G AFRESH AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE SHALL ALSO CO-OPERATE WITH THE LD. CIT IN HEARING OF THE MATTER AND SHALL SUBMIT ALL THE REQUISITE DOCUM ENTS/EVIDENCES IN HIS POSSESSION. 5. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASS ESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 20.10.2011. SD/- SD/- (H.S. SIDHU) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT M EMBER DATED: 20 TH OCTOBER, 2011 *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A) BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, AGRA 6. GUARD FILE ASSISTANT REGISTRAR TRUE COPY