Roshni Education Society, Gurgaon V. CIT (Exemptions), Chandigarh

ITA 3983/DEL/2015

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9319 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 6 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: misc
• Appeal Filed On: 15-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: D NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBE R AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA NO. 3983/DEL/2015 ASSESSMENT YEAR: 12AA IT ACT ROSHNI EDUCATION SOCIETY, B-1, OLD DLF COLONY, SUNDER SINGH MARG, GURGAON. AABAR2630M VS CIT(EXEMPTIONS) C.R. BUILDING, 4 TH FLOOR, SECTOR-17E, CHANDIGARH. APPELLANT RESPONDENT ASSESSEE BY NONE REVENUE BY SH. J.K. MISHRA, CIT DR ORDER PER SHRI BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF LD. CIT(EXEMPTIONS)-CHANDIGARH DATED 24.04.2015 REJECTING THE APPLICATION FOR REGISTRATION U/S 12AA OF THE INCOME TAX ACT, 1961. 2. BRIEFLY THE FACTS OF THE CASE ARE THAT ASSESSEE FILED APPLICATION FOR REGISTRATION U/S 12AA OF THE ACT IN PRESCRIBED FORM. THE LD. CIT(EXEMPTIONS) NOTED IN THE IMPUGNED ORDER THAT PR OCEEDINGS HAVE BEEN ATTENDED BEFORE HIM AND ASSESSEE FURNISHE D COPY OF DATE OF HEARING 17.12.2018 DATE OF PRONOUNCEMENT 17.12.2018 2 ITA NO. 3983/DEL /2015 ROSHNI EDUCATION SOCIETY REGISTRATION, COPY OF BYE LAWS, COPY OF AIMS AND OB JECTS AND BOOKS OF ACCOUNTS FOR THE LAST THREE YEARS. THE REPORT F ROM THE ITO(EXEMPTIONS), FARIDABAD WAS CALLED FOR. THE ITO (EXEMPTIONS), FARIDABAD THROUGH JOINT COMMISSIONER, CHANDIGARH SE NT THE REPORT AND HAS NOT RECOMMENDED THE REGISTRATION. T HE AO STATED THAT INSPECTOR OF THE OFFICE HAS VISITED THE PREMIS ES OF THE ASSESSEE, BUT ASSESSEE FAILED TO PROVIDE THE DOCUME NTS FROM WHICH IT COULD BE VERIFIED THAT THE ACTIVITIES OF THE SOC IETY ARE GENUINE. THE LD. CIT(EXEMPTIONS) ACCORDINGLY REJECTED THE AP PLICATION. 3. ASSESSEE HAS BEEN NOTIFIED THE DATE OF HEARING T HROUGH REGISTERED POST MANY TIMES, HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE. 4. WE HAVE HEARD LD. CIT (DR) AND PERUSED THE IMPUG NED ORDER. 5. AFTER CONSIDERING THE SUBMISSIONS OF THE LD. CIT (DR), WE ARE OF THE VIEW THAT THE MATTER REQUIRES RECONSIDERATIO N AT THE LEVEL OF THE LD. CIT(EXEMPTIONS), CHANDIGARH. THE ASSESSEE PRODUCED ALL THE DOCUMENTARY EVIDENCES BEFORE LD. CIT(EXEMPTIONS ). HOWEVER, THEY HAVE NOT BEEN EXAMINED AND DISCUSSED ON MERITS IN THE ORDER. THE ASSESSEE SUBMITTED IN THE GROUND OF APP EAL THAT REPORT OF INSPECTOR HAS NOT BEEN CONFRONTED TO THE ASSESSE E. WE FIND THE CONTENTION OF ASSESSEE TO BE CORRECT BECAUSE THE LD . CIT(EXEMPTIONS) HAS NOT MENTIONED ANYTHING IN THE O RDER, IF THE REPORT OF ITO, JCIT AND INSPECTOR HAVE BEEN PROVIDE D TO THE ASSESSEE FOR ITS COMMENTS. UNLESS THE DOCUMENTS RE LIED UPON BY LD. CIT(EXEMPTIONS) HAVE BEEN CONFRONTED TO THE ASS ESSEE, SAME 3 ITA NO. 3983/DEL /2015 ROSHNI EDUCATION SOCIETY CANNOT BE USED AGAINST THE ASSESSEE. THE IMPUGNED ORDER IS UNREASONED ORDER WITHOUT DISCUSSING MERITS OF THE C ASE AND WITHOUT CONFRONTING THE ABOVE REPORTS TO THE ASSESS EE. THEREFORE, THE IMPUGNED ORDER CANNOT BE SUSTAINED IN LAW. WE, ACCORDINGLY, SET ASIDE THE IMPUGNED ORDER AND RESTORE THE MATTER IN ISSUE TO THE FILE OF CIT(EXEMPTIONS), CHANDIGARH WITH DIRECTION TO RE-DECIDE REGISTRATION MATTER STRICTLY ON MERITS GIVING REASO NS FOR DECISION IN THE ORDER AND BY CONFRONTING THE REPORTS OF INSPECT OR, ITO AND JCIT TO THE ASSESSEE. THE LD. CIT(EXEMPTIONS) SHAL L GIVE REASONABLE SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 6. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 17/12/2018. SD/- SD/- (O.P. KANT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 17.12.2018 *KAVITA ARORA COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR 4 ITA NO. 3983/DEL /2015 ROSHNI EDUCATION SOCIETY ITAT NEW DELHI DATE OF DICTATION 17.12.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 17/12 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS 17/12 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 17/12 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 17/12 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 17/12 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 17/1 2 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER