Shri Narayan Bhakti Yog Paramhans Munigiri Sewa Sansthan, V. Commissioner of Income Tax (Exemption), Lucknow

ITA 38/LKW/2016

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 4689 (ITAT-LUCKNOW)
• Duration Of Justice: 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-02-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 01-02-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: R C JAIN
• Keywords: Opportunity of being heard
• Section: 12AA

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER ITA NO.38/LKW/2016 ASSESSMENT YEAR : N. A. M/S SHREE NARAYAN BHAKTI YOG PARAMHANS MUNIGIRI SEWA SANSTHAN, VILLAGE FATTUPUR, P.O. MAHARAJGANJ, DIST. JAUNPUR, U. P. PAN : AAMTS8318R VS. CIT EXEMPTIONS LUCKNOW (APPELLANT) (RESPONDENT) APPELLANT BY SHRI R. C. JAIN, C.A. RESPONDENT BY SHRI AMIT NIGAM, SR. D.R. DATE OF HEARING 23/02/2016 DATE OF PRONOUNCEMENT 29/02/2016 O R D E R PER A. K. GARODIA, A.M. THIS IS ASSESSEES APPEAL DIRECTED AGAINST THE OR DER PASSED BY THE CIT EXEMPTIONS, LUCKNOW ON 14/10/2015 U/S 12AA OF I. T. ACT. 2. ONLY GRIEVANCE OF THE ASSESSEE IS ABOUT REJECTIO N OF THE CLAIM OF THE ASSESSEE FOR REGISTRATION U/S 12AA. 3. AT THE VERY OUTSET, IT WAS SUBMITTED BY THE LEAR NED AR OF THE ASSESSEE THAT SUFFICIENT OPPORTUNITY WAS NOT AFFORDED BY THE CIT AND THEREFORE, THE MATTER SHOULD GO BACK TO HIM FOR A FRESH DECISION. LEARNED DR OF THE REVENUE SUPPORTED THE ORDER OF CIT EXEMPTIONS, LUCKNOW. 2 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE FIN D THAT THE APPLICATION WAS FILED ON 09.07.2015 BUT THE FIRST NOTICE WAS IS SUED ON 04.12.2015 FIXING THE DATE OF HEARING ON 28.12.2015 AND THE IMPUGNED ORDER WAS PASSED ON THE SAME DATE I.E. ON 28.12.2015. UNDER THESE FACTS, WE FIND FORCE IN THE SUBMISSIONS OF THE LEARNED AR OF THE ASSESSEE THAT SUFFICIENT OPPORTUNITY WAS NOT AFFORDED BY THE CIT. HENCE, WE SET ASIDE HIS OR DER AND RESTORE THE ENTIRE MATTER BACK TO HIS FILE FOR A FRESH DECISION AFTER PROVIDING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE DO N OT MAKE ANY COMMENT ON THE MERIT. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE) SD/. SD/. (SUNIL KUMAR YADAV) ( A. K. GAR ODIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED:29 TH FEBRUARY, 2016. *SINGH 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 ASSTT. REGISTRAR