Vaishnavi Jan Kalyan Shiksha Samiti, V. Commissioner of Income Tax (Exemption), Lucknow

ITA 393/LKW/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4022 (ITAT-LUCKNOW)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 28-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 12

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI. P . K. BANSAL , ACCOUNTANT MEMBER AND SHRI ABY T VARKEY , JUDICIAL MEMBER ITA NO. 393/LKW/2016 ASSESSMENT YEAR: N.A. VAISHNAVI JAN KALYAN SHIKSHA SAMITI 27A, ALOPIBAGH ALLA HABAD V. CIT (EXEMPTIONS) LUCKNOW T AN /PAN : AAAV6687P (APP ELL ANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SHRI AMIT NIGAM, D.R. DATE OF HEARING: 11 08 2016 DATE OF PRONOUNCEMENT: 30 08 2016 PER ABY T VARKEY, J.M : O R D E R THIS IS AN APP EAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME - TAX (EXEMPTIONS), LUCKNOW DATED 15.9.2015 REJECTING THE APPLICATION FOR REGISTRATION UNDER SECTION 12A(A) OF THE INCOME - TAX ACT, 1961 (HEREINAFTER REFERRED IN SHORT 'THE ACT' ). 2 . THIS APPEAL CAME UP FOR HEARING ON 11.8.2016, BUT NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, AN APPLICATION FOR ADJOURNMENT WAS MOVED BEFORE US . ON A CAREFUL PERUSAL OF THE ORDER IMPUGNED, IN THE LIGHT OF THE GROUNDS RAISED IN THE APPEAL, WE FI ND THAT THIS APPEAL CAN BE DISPOSED OF EVEN IN THE ABSENCE OF THE ASSESSEE. ACCORDINGLY THE ADJOURNMENT APPLICATION MOVED BY THE LD. A.R. OF THE ASSESSEE IS REJECTED AND WE ARE INCLINED TO DISPOSE OF THE APPEAL AFTER HEARING THE LD. D.R. [ ITA NO.393/LKW/2016 ] 2 3 . WE HAVE HEARD THE LD. D.R. AND PERUSED THE RECORD S . WE FIND THAT THE ASSESSEE - SOCIETY HAS FILED AN APPLICATION FOR REGISTRATION UNDER SECTION 12A(A) OF THE ACT ON 27.3.2015 BEFORE THE LD. COMMISSIONER OF INCOME - TAX (EXEMPTIONS). THE LD. COMMISSIONER OF INCOME - TAX (EXEMPT IONS) NOTICES THAT THE NOTICE OF HEARING WAS SENT TO THE ADDRESS OF THE ASSESSEE FIXING THE MATTER ON 26.8.2015, HOWEVER, ON THAT DATE ONE ASSISTANT, SHRI LAL BHADUR ONLY ATTENDED AND SOUGHT ADJOURNMENT FOR 8.9.2015 AND ON THAT DATE ALSO AGAIN THE SAID PER SON CAME AND SOUGHT ADJOURNMENT F OR 15.9.2015 ; AND ON 15.9.2015 NEITHER ANY BODY APPEARED NOR ANY APPLICATION FOR ADJOURNMENT WAS FILED BEFORE THE LD. COMMISSIONER OF INCOME - TAX (EXEMPTIONS). THE LD. COMMISSIONER OF INCOME - TAX (EXEMPTIONS) TAKING NOTE OF T HE FACT THAT THE APPLICATION MOVED BEFORE HIM WILL GET BARRED BY LIMITATION ON 30.9.2015 PASSED AN EX - PARTE ORDER REJECTING THE APPLICATION FOR REGISTRATION UNDER SECTION 12A(A) OF THE ACT. 4 . WE TAKE NOTE THAT THE MATTER WAS LISTED FOR HEARING TWICE BEFORE THE LD. COMMISSIONER OF INCOME - TAX (EXEMPTIONS) AND THE ASSISTANT OF THE ASSESSEE - SOCIETY, SHRI LAL BHADUR ATTENDED AND SOUGHT ADJOURNMENT. HOWEVER, ON THIRD TIME WHEN THE MATTER WAS LISTED FOR HEARING ON 15.9.2015 NEITHER ANYBODY APPEARED NOR ANY ADJOUR NMENT APPLICATION WAS MOVED. WE TAKE NOTE THAT AN EX - PARTE ORDER WAS PASSED BY THE LD. COMMISSIONER OF INCOME - TAX (EXEMPTIONS) CITING THAT LIMITATION IS SETTING IN. SINCE THE ASSESSEE HAS NOT BEEN HEARD, IT WOULD BE IN THE FITNESS OF THINGS TO GRANT THE ASSESSEE ONE MORE OPPORTUNITY TO PLEAD ITS CASE BEFORE THE LD. COMMISSIONER OF INCOME - TAX (EXEMPTIONS). THEREFORE, WE ARE OF THE CONSIDERED OPINION THAT THE ASSESSEE NEED S TO BE GIVEN AN OPPORTUNITY OF HEARING BEFORE THE APPLICATION FILED UNDER SECTION 12 A(A) IS DECIDED ON MERITS BY THE LD. COMMISSIONER OF INCOME - [ ITA NO.393/LKW/2016 ] 3 TAX (EXEMPTIONS). THEREFORE, IN THE INTEREST OF JUSTICE, WE SET ASIDE THE ORDER OF THE LD. COMMISSIONER OF INCOME - TAX (EXEMPTIONS) WITH A DIRECTIO N THAT THE LD. COMMISSIONER OF INCOME - TAX (EXEMPT IONS) MAY FIX THE MATTER FOR HEARI NG AND DE NOVO DECIDE AFTER HEARING THE ASSESSEE IN ACCORDANCE TO LAW . THE ASSESSEE - SOCIETY IS ALSO DIRECTED TO PARTICIPATE MEANINGFULLY IN THE PROCEEDINGS BEFORE THE LD. COMMISSIONER OF INCOME - TAX (EXEMPTIONS) WITH ALL D OCUMENTS TO SUBSTANTIATE ITS CLAIM FOR EXEMPTION . 5 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 30.8.2016. SD/ - SD/ - [P. K. BANSAL ] [ ABY T VARKEY ] ACCOUNTANT MEMBER JUDICIA L MEMBER DATED: 30 TH 1 . APPELLANT AUGUST , 2016 JJ: 1708 COPY FORWARDED TO: 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR