Society for Media and Value Education, New Delhi V. DIT(E), New Delhi

ITA 4178/DEL/2009

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 5608 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-03-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 18-03-2010
• Assessment Year: misc
• Appeal Filed On: 23-10-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G: NEW DELHI BEFORE SHRI C.L. SETHI, JUDICIAL MEMBER & SHRI R.C. SHARMA, ACCOUNTANT MEMBER ITA NO. 4178/DEL/2009 SOCIETY FOR MEDIA AND VALUE EDUCATION, 375 A, MAYUR VIHAR, PHASE I, DELHI VS. DIRECTOR OF INCOME TAX (EXEMPTIONS), PLOT NO. 15, 3 RD FLOOR, AAYKAR BHAWAN, LAXMI NAGAR DISTRICT CENTRE, DELHI (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI M.S. SEKHO N, CA RESPONDENT BY : MRS. SHUMANA SEN, SR. DR O R D E R PER: C.L. SETHI, J.M. THE ASSESSEE IS IN APPEAL AGAINST THE ORDER DATED 31.08.2009 PASSED BY THE DIT (EXEMPTIONS) CANCELING THE REGISTRATION GRANTED U/S. 12A OF THE INCOME TAX ACT, 1961 (THE ACT) TO THE ASSESSE E W.E.F. A.Y. 2009- 10. 2. WE HAVE HEARD BOTH THE PARTIES AND HAVE CAREFULL Y GONE THROUGH ORDERS OF THE AUTHORITY BELOW. 3. IN THIS CASE, THE REGISTRATION U/S. 12A WAS GRAN TED TO THE ASSESSEE VIDE ORDER DATED 07.02.1997 W.E.F. 11.12.1996. LAT ER ON, THE ASSESSEE FILED AN APPLICATION ON 17.04.2008 IN FORM NO. 10G FOR APPROVAL OF EXEMPTIONS U/S. 80G, WHICH WAS REJECTED. THE DIT ( EXEMPTIONS), ITA NO. 4178/DEL/2009 PAGE 2 OF 3 THEREFORE, ISSUED A NOTICE U/S. 12AA(3) TO THE ASSE SSEE TO EXPLAIN AS TO WHY REGISTRATION GRANTED U/S. 12A SHOULD NOT BE CAN CELLED. IN RESPONSE TO THE SHOW-CAUSE NOTICE, THE ASSESSEES CHARTERED ACC OUNTANT, SHRI M.S. SHEKHON HAD APPEARED BEFORE THE DIT (EXEMPTIONS) ON 25.08.2009, AND FILED AUDITED ACCOUNTS COMPRISING OF THE BALANCE-SH EET, INCOME AND EXPENDITURE ACCOUNT, RECEIPTS AND PAYMENTS ACCOUNTS FOR THE PERIOD 31.03.2006, 31.03.2007 AND 31.03.2008. HE ALSO FIL ED A NOTE ON ASSESSEES ACTIVITIES. HOWEVER, NO BOOKS OF ACCOUN TS AND VOUCHERS WERE PRODUCED ON THAT DAY FOR THE REASON THAT ASSESSEES ACCOUNTANT WAS AWAY TO KERALA AND WAS SUPPOSED TO COME BACK ONLY ON 06. 09.2009. HOWEVER, THE DIT (EXEMPTIONS) PASSED THE ORDER ON 31.08.2009 CANCELING THE REGISTRATION. IN THE ORDER, THE DIT (EXEMPTIONS) H AS NOT MENTIONED ANYTHING AS TO WHY THE ADJOURNMENT WAS NOT GIVEN TI LL 06.09.2009, WHEN THE ACCOUNTANT WAS SUPPOSED TO COME BACK. THERE IS NO WHISPER IN THE ORDER ABOUT PROVIDING FURTHER OPPORTUNITIES TO THE ASSESSEES ACCOUNTANT TO PRODUCE BOOKS OF ACCOUNTS. IN OUR CONSIDERED VI EW, THE REASONS SHOWN BY THE ASSESSEE FOR NOT PRODUCING BOOKS OF ACCOUNTS ON 25.08.2009, IS JUSTIFIED. WE ARE, THEREFORE, OF THE CONSIDERED OP INION THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PROD UCE ITS BOOKS OF ACCOUNTS AND VOUCHERS, WHICH WILL BE EXAMINED AND V ERIFIED BY THE DIT (EXEMPTIONS). WE DIRECT THE ASSESSEE TO PRODUCE BO OKS OF ACCOUNTS AND VOUCHERS BEFORE THE DIT (EXEMPTIONS) WITHIN TWO MON THS FROM THE END ITA NO. 4178/DEL/2009 PAGE 3 OF 3 OF THE MONTH IN WHICH THIS ORDER IS RECEIVED AND SH ALL TAKE NECESSARY INSTRUCTIONS FROM DIT (EXEMPTIONS). THE ASSESSEE S HALL ALSO PRODUCE ALL SUCH DETAILS AND PARTICULARS AS MAY BE REQUIRED BY THE DIT (EXEMPTIONS) FOR DECIDING THE MATTER AS PER LAW. THE DIT (EXEMP TIONS) SHALL PROVIDE REASONABLE OPPORTUNITIES OF BEING HEARD TO THE ASSE SSEE. WE ORDER ACCORDINGLY. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS TREATED TO BE ALLOWED FOR STATISTICAL PURPOSE. 5. THIS DECISION IS PRONOUNCED IN THE OPEN COURT IM MEDIATELY AFTER THE HEARING WAS OVER ON 18 TH MARCH, 2010. SD/- ( R.C. SHARMA) ACCOUNTANT MEMBER SD/- (C.L. SETHI) JUDICIAL MEMBER DATED: 18 TH MARCH, 2010 *NITASHA COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, NEW DELHI. BY ORDER DEPUTY REGISTRAR