Kaskhet Paryavaran Siksha Avam Vikas Sansthan, Uttrakhand V. CIT (Exemptions), Lucknow

ITA 4087/DEL/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7187 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 22-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJEET SING H
• Keywords: Opportunity of being heard; Competent authority
• Section: 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A , NEW DELHI BEFORE SH. N. K. SAINI, AM AND SH . LALI E T KUMAR , JM ITA NO. 4087 /DEL/2015 : ASSTT. YEAR : ITA NO. 4088/DEL/2015 : ASSTT. YEAR : KASKHET PARYAVARAN SIKSHA AVAM VIKAS SANSTHAN, VILLAGE - KHURURI, PO - DAULA, DISTT. - ALMORA, UTTRAKHAND VS CIT(EXEMPTIONS), 5, ASHOKA MARG, LUCKNOW - 226001 (APPELLANT) (RESPONDENT) PAN NO. A A BAK8643F ASSESSEE BY : NONE REVENUE BY : SH. SANJEET SINGH, CIT DR DATE OF HEARING : 09 .07 .201 8 DATE OF PRONOUNCEMENT : 11 . 07 .201 8 ORDER PER N. K. SAINI, AM: THESE TWO APPEAL BY THE ASSESSEE ARE DIRECTED AGAINST THE S EPARATE ORDER S, ONE DATED 23.04.2015 PASSED U/S 80G(5)(VI) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) AND THE OTHER DATED 29.04.2015 PASSED U/S 12AA(1)(B)(II) OF THE ACT BY THE LD. CIT(EXEMPTIONS), LUCKNOW. 2. SINCE, THE APPEALS RELA TE TO THE SAME ASSESSEE, SO THESE ARE BEING DISPOSED OFF BY THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE AND BREVITY. 3 . DURING THE COURSE OF HEARING NOBODY WAS PRESENT ON BEHALF OF THE ASSESSEE NEITHER ANY ADJOURNMENT WAS SOUGHT. THEREFORE, THE AP PEALS ARE DECIDED EX - PARTE ON MERIT AFTER HEARING THE LD. CIT DR. ITA NOS. 4087 & 4088 /DEL /201 5 KASKHET PARYAVARAN SIKSHA AVAM VIKAS SANSTHAN 2 4 . FACTS OF THE CASE IN BRIEF ARE THAT THE ASSESSEE SOCIETY FILED SEPARATE APPLICATION EACH DATED 31.10.2014 FOR REGISTRATION U/S 12A (A) AND 80G(5)(VI) OF THE ACT BEFORE THE COMMISSIONER OF INCOME TAX, HALDWANI WHICH WERE TRANSFERRED TO T HE LD. CIT(E) WHO DISPOSED OF THESE APPEALS EX - PARTE BY STATING THAT THE CASE WAS FIXED FOR HEARING ON 23.04.2015 BUT NOBODY ATTENDED ON THE SAID DATE. THE LD. CIT(E) DENIED THE EXEMPTION U/S 12A(1) OF THE AC T AND THE APPLICATION FOR REGISTRATION U/S 80G(5)(VI) OF THE ACT WAS REJECTED AS THE SAME WAS NOT ACCOMPANIED WITH A COPY OF REGISTRATION CERTIFICATE U/S 12AA/10(23C) OF THE ACT. 5 . NOW THE ASSESSEE IS IN APPEAL . IN THE GROUNDS OF APPEAL , IT HAS BEEN STA TED THAT THE NOTICE OF HEARING ON 23.04.2015 WAS RECEIVED BY THE ASSESSEE ON 24.04.2015. THE LD. CIT DR SUPPORTED THE IMPUGNED ORDERS PASSED BY THE LD. CIT(E), LUCKNOW AND STATED THAT THE ASSESSEE DID NOT COOPERATE AND DID NOT APPEAR BEFORE THE LD. CIT(E) AND THAT THE APPLICATION FOR APPROVAL U/S 80G(5) OF THE ACT WAS NOT ACCOM PANIED WITH A COPY OF REGISTRATION U/S 12AA OF THE ACT. THEREFORE, THE LD. CIT(E) RIGHTLY DISMISSED THE APPLICATIONS MOVED BY THE ASSESSEE. 6. WE HAVE CONSIDERED THE SUBMISSIONS OF T HE LD. CIT DR AND PERUSED THE MATERIAL AVAILABLE ON THE RECORD. IN THE PRESENT CASE, IT IS NOTICED THAT THE LD. CIT(E) SIMPLY MENTIONED THAT THE CASE WAS FIXED FOR HEARING ON 23.04.2015 BUT NOWHERE IT IS BROUGHT ON RECORD THAT T HE NOTICE OF HEARING WAS SER VED UPON THE ASSESSEE. ON THE CONTRARY, THE CLAIM OF THE ASSESSEE IS THAT THE NOTICE FOR HEARING WAS RECEIVED AFTER 23.04.2015 I.E. ON 24.04.2015, THEREFORE, THE LD. CIT(E) WAS NOT JUSTIFIED IN PASSING THE EX - PARTE ORDER. IN THE PRESENT CASE , IT APPEARS TH AT THE NOTICE FOR HEARING WAS NOT RECEIVED BY THE ASSESSEE ON 23.04.2015, THEN HOW IT COULD HAVE APPEARED BEFORE THE LD. CIT(E) ON THE SAID DATE AND WHEN THE ORDER WAS NOT PASSED ON THE APPLICATION MOVED BY THE ASSESSEE FOR REGISTRATION U/S 12AA OF THE ACT BY THE COMPETENT AUTHORITY THEN HOW THE ASSESSEE COULD HAVE FURNISHED THE COPY OF THE ITA NOS. 4087 & 4088 /DEL /201 5 KASKHET PARYAVARAN SIKSHA AVAM VIKAS SANSTHAN 3 ORDER ALONGWITH THE APPLICATION U/S 80G(5) OF THE ACT. WE , THEREFORE, DEEM IT APPROPRIATE TO SET ASIDE BOTH THE ORDERS AND REMAND THE MATTER BACK TO THE FILE OF THE LD. CIT(E) TO BE ADJUDICATED AFRESH IN ACCORDANCE WITH LAW AFTER PROVIDING DUE AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 7 . IN THE RESULT, THE APPEAL S OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES . (ORD E R PRONOUNCED IN T HE COURT ON 11 /07 /2018 ) SD/ - SD/ - ( LALI E T KUMAR ) (N. K. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER DAT ED: 11 /07 /2018 *SUBODH* COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGISTRAR