Pacific Academy of Higher Education And Research University, Udaipur V. CIT(Exemption), Jaipur

ITA 39/JODH/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6371 (ITAT-JODHPUR)
• Duration Of Justice: 2 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-05-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2018-2019
• Appeal Filed On: 11-02-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: K C BADHOK
• Assessee Lawyers: N O N E
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 80G

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI N.K.SAINI, VICE PRESIDENT AND SHRI A. T. VARKEY, JUDICIAL MEMBER ITA NO.39/JODH/2019 (ASSESSMENT YEAR- 2018-19) PACIFIC ACADEMY OF HIGHER EDUCATION & RESEARCH UNIVERSITY, VILLAGE DEBARI, TEHSIL-GIRWA, UDAIPUR, RAJ- 313024 PAN: AAAJP1465G VS COMMISSIONER OF INCOME-TAX (EXEMPTION), JAIPUR, IIIRD FLOOR, KAILASH HEIGHTS, LAL KOTHI TONK ROAD, JAIPUR, RAJASTHAN. (APPELLANT) (RESPONDENT) APPELLANT BY N O N E RESPONDENT BY SH. K. C. BADHOK, CIT, DR DATE OF HEARING 07.05.2019 DATE OF PRONOUNCEMENT 07.05.2019 O R D E R PER A. T. VARKEY, J.M. THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (EXEMPTION), JAIPUR DATED 29.01.2019 WHEREIN THE LD. CIT(E) REJECTED THE APPLICATION FIL ED BY THE ASSESSEE ON 20.07.2018 IN FORM NO. 10G SEEKING APPROVAL U/S. 80 G(5)(VI) OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REFERRED TO AS TH E ACT). 2. AT THE OUTSET ITSELF, IT WAS BROUGHT TO OUR NOTI CE THAT THE IMPUGNED ORDER IS AN EX PARTE ORDER. WE NOTE THAT THE LD. CIT(E) ISS UED A LETTER/NOTICE DATED 21.08.2018 DIRECTING THE ASSESSEE TO SUBMIT CERTAIN DOCUMENTS/EXPLANATIONS BY 12.09.2018 AND ALSO TO PRODUCE THE ORIGINAL CERTIFI CATE U/S. 12AA/10(23C) ON THAT DATE. SINCE NO COMPLIANCE WAS MADE BY THE ASSESSE E/APPLICANT, THE LD. CIT(E) GAVE 2 ITA NO.39/JODH/2019 PACIFIC ACADEMY OF HIGHER EDUCATION & RESEARCH UNIVERSITY, AY 2018-19 ONE MORE OPPORTUNITY BY LETTER DATED 19.12.2018 AS FINAL OPPORTUNITY BUT ACCORDING TO LD. CIT(E) NEITHER ANYBODY APPEARED NOR ANY REPL Y WAS FILED BY THE ASSESSEE APPLICANT. SO, TAKING INTO CONSIDERATION THAT THER E IS A LIMITATION OF TIME FOR PASSING THE ORDER, THE LD. CIT(E) REJECTED THE APPLICATION OF THE ASSESSEE/APPLICANT. THEREFORE, THE MAIN GRIEVANCE OF THE ASSESSEE/APPLI CANT IS THAT NO PROPER OPPORTUNITY WAS GRANTED TO THE ASSESSEE/APPLICANT T O REPRESENT ITS CASE BEFORE THE LD. CIT(E) AND, THEREFORE, THERE IS A VIOLATION OF NATURAL JUSTICE. 3. PER CONTRA, THE LD. CIT, DR CONTENDED THAT THE A SSESSEE/APPLICANT NEVER BOTHERED TO FILE DOCUMENTS/PRESENT THE CASE BEFORE THE LD. CIT(E) AND, THEREFORE, IT WAS RIGHTLY REJECTED BY THE LD. CIT(E). 4. AFTER HEARING THE LD. CIT, DR, WE NOTE THAT THE LD. CIT(E) HAS REJECTED THE APPLICATION FOR APPROVAL U/S. 80G OF THE ACT ON THE GROUND THAT ASSESSEE DID NOT COMPLY WITH THE NOTICES ISSUED BY HIM. SINCE THE O RDER HAS BEEN PASSED WITHOUT HEARING THE ASSESSEE/APPLICANT, THERE IS A VIOLATIO N OF NATURAL JUSTICE SO, WE ARE INCLINED TO SET ASIDE THE ORDER OF THE LD. CIT(E) A ND DIRECT HIM TO PASS AN ORDER DE- NOVO AFTER AFFORDING REASONABLE OPPORTUNITY OF BEIN G HEARD TO THE ASSESSEE. NEEDLESS TO SAY THAT THE ASSESSEE HAS TO BE EITHER PRESENT ITSELF OR THROUGH ITS REPRESENTATIVE WITH THE DOCUMENTS SOUGHT BY THE LD. CIT(E) DURING HEARING, SO THAT HE CAN ADJUDICATE THE APPLICATION ON MERITS. WITH THE AFORESAID OBSERVATION, THE IMPUGNED ORDER OF LD. CIT(E) IS SET ASIDE AND THE M ATTER IS RESTORED TO THE FILE OF LD. CIT(E) TO ADJUDICATE AFRESH AFTER AFFORDING REASONA BLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. APPEAL OF ASSESSEE IS ALLOWED FOR STA TISTICAL PURPOSES. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 7 TH MAY, 2019 SD/- SD/- (N.K. SAINI) (A. T. VARKEY) VICE PRESIDENT JUDICIAL MEMBER DATED : 07.05.2019 J.D. SR. PS. 3 ITA NO.39/JODH/2019 PACIFIC ACADEMY OF HIGHER EDUCATION & RESEARCH UNIVERSITY, AY 2018-19 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. / CIT 4. ( )/ THE CIT(A) 5. % , '% , * / DR, ITAT, JODHPUR 6. - / GUARD FILE / BY ORDER / ASSISTANT REGISTRAR