MISSION GREEN, AMRITSAR V. COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

ITA 399/ASR/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3107 (ITAT-AMRITSAR)
• Duration Of Justice: 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 29-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRABHJOT KAUR
• Keywords: Principle of natural justice
• Section: 80G; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DB, BEN CH AMRITSAR BEFORE SHRI N.K. CHOUDHRY, JM & DR. A.L.SAINI, AM ./ITA NO.399/ASR/2019 ( / ASSESSMENT YEAR: 2019-20) MISSION GREEN C/O. B.D. BANSAL & CO., B-641, RANJIT AVAENUE, NEAR A- BLOCK, GURUDWARA, AMRITSAR, PUNJAB-143 001. VS. CIT (EXEMPTIONS) INCOME TAX OFFICE HIMALAYA MARG, SECTOR 17-E, CHANDIGARH-160 017. ./ ./PAN/GIR NO.: AAFTM 9306 A (APPELLANT) .. (RESPONDENT) APPELLANT BY : WRITTEN SUBMISSION RESPONDENT BY : SMT. PRABHJOT KAUR, CIT(DR) / DATE OF HEARING : 25/11/2019 /DATE OF PRONOUNCEMENT : 25/11/2019 / O R D E R PER DR. A.L. SAINI : THE CAPTIONED APPEAL FILED BY THE ASSESSEE, PERTA INING TO ASSESSMENT YEAR 2019-20, IS DIRECTED AGAINST THE ORDER PASSED BY TH E COMMISSIONER OF INCOME TAX (EXEMPTIONS) DATED 24.05.2019. 2. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE AS SESSEE SUBMITTED THAT LD. CIT(E) HAS PASSED AN EX-PARTE ORDER AND REJECTED ASSESSEES APPLICATION U/S 80G( 5)(VI) OF THE ACT MAINLY ON TWO GROUNDS THAT ASSESSEE TRUST HAS N OT BEEN GRANTED REGISTRATION U/S 12AA OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) AN D THE ASSESSEE HAS NOT SUBMITTED THE RELEVANT DOCUMENTS AND DETAILS DURING THE PROCEEDINGS. LD. COUNSEL FOR THE ASSESSEE SUBMITTED BEFORE US WRITTEN SUBMISSION AND REQUESTED THE BENCH THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PLEAD HIS CASE BEFORE THE LD. ITA NO.399/ASR/2019 ASSESSMENT YEAR: 2019-20 MISSION GREEN P PP PA AA AG GG GE EE E | || | 2 22 2 CIT(E). ON THE OTHER HAND, THE LD. DR DID NOT HAVE ANY OBJECTION IF THE MATTER IS REMITTED BACK TO THE FILE OF THE LD. CIT(E). 3. WE HAVE HEARD LD. DR FOR THE REVENUE AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE NOTE THAT THE CIT(E) HAS REJECTED THE AP PLICATION OF THE ASSESSEE ON TWO GROUNDS NAMELY: THE ASSESSEE TRUST IS NOT REGISTERE D U/S 12AA OF THE ACT OR 10(23) OF THE ACT, AND THE ASSESSEE DID NOT SUBMIT THE REQUIR ED DOCUMENTS AND EVIDENCES DURING THE PROCEEDINGS BEFORE THE LD. CIT(E). IN THE WRITT EN SUBMISSIONS, THE LD. COUNSEL STATED THAT HE HAS SUBMITTED THE REQUIRED DOCUMENTS FOR REGISTRATION U/S 12AA AS WELL AS FOR REGISTRATION U/S 80G OF THE ACT, HOWEVER, LD . CIT(E) HAS IGNORED THE SAME. KEEPING IN MIND THE PRINCIPLE OF NATURAL JUSTICE AN D FAIR PLAY WE ARE OF THE VIEW THAT THIS MATTER SHOULD BE REMITTED BACK TO THE FILE OF THE LD CIT(E) TO DECIDE THE ISSUE IN ACCORDANCE WITH LAW. WE NOTE THAT ASSESSEE HAS MADE SUBSTANTIAL COMPLIANCE AND ALREADY SUBMITTED REQUIRED DOCUMENTS AND EXPLANATIO N FOR REGISTRATION U/S12AA AND REGISTRATION U/S 80G OF THE ACT. THEREFORE, WE DIRE CT THE LD. CIT(E) TO EXAMINE THE DOCUMENTS/EXPLANATIONS ALREADY SUBMITTED BEFORE HIM AND IF REQUIRED, HE MAY ASK FURTHER DOCUMENTS/EXPLANATION FROM THE ASSESSEE AND THEREAFTER GRANT THE REGISTRATION U/S 12AA AND AFTER THAT U/S 80G OF THE ACT IN ACCOR DANCE TO LAW; WITHIN A PERIOD OF SIX MONTHS FROM THE DATE OF RECEIPT OF THIS ORDER. THE ASSESSEE IS ALSO DIRECTED TO SUBMIT THE REQUIRED DOCUMENTS/EXPLANATION BEFORE LD . CIT(E) AND ANY DEFAULT ON THE PART OF THE ASSESSEE WOULD BE DEEMED AS VACATION OF OUR INSTANT REMAND ORDER. THEREFORE, WE DIRECT THE LD. CIT(E) THAT IF THE ASS ESSEE HAS BEEN GRANTED REGISTRATION U/S 12AA OF THE ACT THEN HE MAY PROCEED THE REQUEST OF THE ASSESSEES APPLICATION U/S 80G(5)(VI) OF THE ACT. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 25.11.2019. SD/- SD/- ( N.K. CHOUDHRY ) (A.L.SAINI) ' / JUDICIAL MEMBER / ACCOUNTANT MEMBER AMRITSAR AMRITSAR * / DATE: 25/11/2019 ( BCG, PS ) ITA NO.399/ASR/2019 ASSESSMENT YEAR: 2019-20 MISSION GREEN P PP PA AA AG GG GE EE E | || | 3 33 3 COPY OF THE ORDER FORWARDED TO: 1. MISSION GREEN, C/O. B.D. BANSAL & CO., B-641, RA NJIT AVAENUE, NEAR A-BLOCK, GURUDWARA, AMRITSAR, PUNJAB-143 001. 2. CIT (EXEMPTIONS), INCOME TAX OFFICE HIMALAYA MAR G, SECTOR 17-E, CHANDIGARH- 160 017. 3. C.I.T(A). 4. C.I.T.- CONCERNED. 5. THE SR. DR, I.T.A.T., AMRITSAR. TRUE COPY BY ORDER ASSIST ANT REGISTRAR ITAT, AMRIT SAR BENCH