Minerva Educational & Charitable Trust., Mangalore V. Chief Commissione of Income Tax, Panaji., Panaji

ITA 417/PAN/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 3003 (ITAT-PANAJI)
• Duration Of Justice: 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-02-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Next Hearing Date: 16-02-2016
• Assessment Year: 2013-2014
• Appeal Filed On: 16-11-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: K MEHBOOB ALI KHAN
• Keywords: Charitable institution; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE SHRI N.S. SAINI , HONBLE ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, HONBLE JUDICIAL MEMBER ITA NO. 417 /PNJ/201 5 (ASST. YEAR : 20 13 - 1 4 ) MINERVA EDUCATIONAL & CHARITABLE TRUST, II FLOOR, CEE PEE COMPLEX, PUMPWELL, MANGALORE, DAKSHINA KANNADA DISTRICT . VS. C CIT, PANJIM GOA. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE. DEPARTMENT BY : SHRI K. MEHBOOB ALI KHAN - D R DATE OF HEARING : 16 / 0 2 /201 6 . DATE OF PRONOUNCEMENT : 16 / 0 2 /201 6 . O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CHIEF COMMISSIONER OF INCOME TAX , PANJIM , IN F.NO. CCIT/PNJ/10(23)/MECT/2014 - 15 DATED 0 9 /0 9 /201 5 FOR THE A SSESSMENT Y EAR 2013 - 14 AGAINST THE DENIAL OF GRANT OF EXEMPTION CERTIFICATION U/S. 10(23C) OF THE ACT. 2. SHRI K. MEHBOOB ALI KHAN, DEPARTMENTAL REPRESENTATIVE REPRESENTED ON BEHALF OF THE REVENUE AND NONE REPRESENTED ON BEHALF OF THE ASSESSEE. 3. THE ASSESSEE HAS FILE D AN ADJOURNMENT APPLICATION THROUGH ONE SHRI UDAYAKUMAR SHETTY . IT IS NOTICED THAT THERE IS NO VAKALAT AVAILABLE IN THE FILE. CONSEQUENTLY, THE ADJOURNMENT APPLICATION STANDS REJECTED. 2 ITA NO. 417 /PNJ/201 5 4 . A PERUSAL OF THE GROUND OF APPEAL FILED BY THE ASSESSEE SHOWS THAT THE ASSESSEE HAS NOT RECEIVED THE LETTER SENT BY THE CHIEF COMMISSIONER OF INCOME TAX WH E REIN THE PROCEEDINGS WERE POSTED FOR HEARING ON 09/09/2015. A PERUSAL OF THE ORDER OF CHIEF COMMISSIONER OF INCOME TAX ALSO SHOWS THAT HE HAS REJECTED THE APPLICATION AS THE ASSESSEE DID NOT APPEA R , THOUGH , SUFFICIENT OPPORTUNITY IS SAID TO HAVE BEEN GIVEN TO THE ASSESSEE. 5 . UNDER THESE CIRCUMSTANCES , THOUGH, DEPARTMENTAL REPRESENTATIVE HAS VEHEMENTLY SUPPORTED THE ORDER OF THE CHIEF COMMISSIONER OF INCOME TAX , IN THE INTEREST OF PRINCIPLES OF THE NATURAL JUSTICE , AS IT IS NOTICED THAT THE ASSESSEE HAS NOT RECEIVED THE NOTICE OF HEARING SENT BY THE CHIEF COMMISSIONER OF INCOME TAX, THE ORDER OF THE CHIEF COMMISSIONER OF INCOME TAX REJECT ING THE REGISTRATION U/S. 10(23C) IS SET ASIDE AND THE ISSUES ARE SET ASIDE TO THE FILE OF THE CHIEF COMMISSIONER OF INCOME TAX FOR RE - ADJUDICATION AFTER GRANTING THE ASSESSEE ADEQUATE OPPORTUNITY TO SUBSTANTIATE HIS CASE. 6 . IN THE RESULT, APPEAL OF THE ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE HEARING ON TUESDAY , THE 16 TH DAY OF FEBRUARY , 201 6 AT GOA . S D / - S D / - (N.S.SAINI) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 16 TH FEBRUARY , 201 6 . VR/ - 3 ITA NO. 417 /PNJ/201 5 COPY TO: 1 . THE ASSESSEE. 2 . THE REVENUE. 3 . THE CIT 4 . THE CIT(A) 5 . THE D.R . 6 . GUARD FILE. BY ORDER ASSISTANT REGISTRAR I.T.A.T., PANAJI .