Guru Vashisth Manav Sarvageerna Vikas Samiti, Agra V. C.I.T.-II, Agra

ITA 420/AGR/2010

• Counselvise Citation: 42020314 RSA 2010
• Duration Of Justice: 1 year(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-11-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 15-11-2011
• Assessment Year: 2010-2011
• Appeal Filed On: 27-10-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K SHARMA
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.P. JAIN, ACCOUNTANT MEMBER ITA NO.420/AGR/2010 ASSESSMENT YEAR: 2010-11 GURU VASHISTH MANAV SARVAGEERNA VS. COMMISSIONER O F INCOME TAX-II, VIKAS SEWA SAMITI, AGRA. 16/25, KHARJIYOUN KA MANDIR, RAWAT PARA, AGRA. (PAN: AAAAG 7364 C). (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ANURAG SINHA, ADVOCATE RESPONDENT BY : SHRI A.K. SHARMA, JR. D.R. DATE OF HEARING : 15.11.2011 DATE OF PRONOUNCEMENT : 15.11.2011 ORDER PER BENCH : THIS APPEAL OF THE ASSESSEE ARISES FROM THE ORDER O F LD. CIT(A)-II, AGRA DATED 31.08.2010 BEING THE ORDER PASSED UNDER SECTION 12A A OF THE INCOME TAX ACT, 1961. THE ASSESSEE HAS RAISED THE FOLLOWING GROUND S OF APPEAL :- 1. BECAUSE THE ORDER PASSED BY THE COMMISSIONER OF INCOME TAX-II, AGRA UNDER SECTION 12AA IS BAD IN LAW AND ON THE FA CTS OF THE CASE; 2. BECAUSE COMMISSIONER OF INCOME TAX-II, AGRA HAS ERRED IN PASSING THE ORDER WITHOUT CONSIDERING THE REPLY FIL ED BY THE ASSESSEE REGARDING REGISTRATION CERTIFICATE GRANTED BY THE S OCIETY OFFICE. ITA NO.420/AGR/2010 A.Y. 2010-11 2 3. BECAUSE THE COMMISSIONER OF INCOME TAX-II, AGRA HAS ERRED IN HOLDING THAT NO COMPLIANCE HAS BEEN MADE BY THE SOC IETY. 2. IT WAS ARGUED BY SHRI ANURAG SINHA, ADVOCATE THA T THE PRESENT ASSESSEE SOCIETY HAD BEEN GRANTED REGISTRATION BY THE REGIST RAR OF SOCIETIES UPTO 03.10.2009. IT WAS GRANTED THE RENEWAL BY THE SAID REGISTRAR ON 28.08.2010 WHICH WAS FURNISHED TO THE LD. CIT(A)-II, AGRA ON 31.08.2010, BY THE TIME THE ORDER HAD BEEN PASSED BY THE LD. CIT(A)-II, AGRA, REJECTING THE RE GISTRATION U/S. 12AA OF THE ACT. THEREFORE, ADEQUATE OPPORTUNITY OF BEING HEARD HAD NOT BEEN PROVIDED TO THE ASSESSEE AND THEREFORE, THE LD. CIT(A)-II, AGRA IS NOT JUSTIFIED IN REJECTING THE REGISTRATION UNDER SECTION 12AA OF THE ACT. 3. ON THE OTHER HAND, THE LD. DEPARTMENTAL REPRESEN TATIVE SHRI A.K. SHARMA APPEARING FOR THE REVENUE RELIED UPON THE ORDER OF THE LD. CIT(A)-II, AGRA. 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE FACTS OF THE CASE. WE ARE CONVINCED WITH THE ARGUMENTS MADE BY THE LD. CO UNSEL FOR THE ASSESSEE SHRI ANURAG SINHA, ADVOCATE THAT THE CERTIFICATE OF RENE WAL DATED 28.08.2010 WAS FILED WITH THE CIT(A)-II, AGRA ON 31.08.2010, COPY OF THE ACKNOWLEDGEMENT IS AVAILABLE ON RECORD AT PAPER BOOK PAGE NO.3. WHILE MAKING TH E DECISION ON THE REGISTRATION UNDER SECTION 12AA OF THE ACT, THE LD. CIT(A)-II, A GRA HAS NOT TAKEN INTO CONSIDERATION THE CERTIFICATE OF RENEWAL GRANTED BY THE REGISTRAR OF SOCIETIES WHICH ITA NO.420/AGR/2010 A.Y. 2010-11 3 WAS FURNISHED ON 31.08.2010, WHICH IS ALSO THE DATE ON WHICH THE LD. CIT(A)-II, AGRA HAS PASSED THE ORDER REJECTING THE APPLICATION UNDER SECTION 12AA OF THE ACT, WHICH IS AGAINST THE PRINCIPLES OF NATURAL JUSTICE. THEREFORE, IT WILL BE IN THE INTEREST OF JUSTICE TO SET ASIDE THE MATTER TO THE FILE OF THE CIT(A)-II, AGRA TO DECIDE THE ISSUE DENOVO AFTER CONSIDERING THE CERTIFICATE OF RENEWAL DATED 28.08.2010 GRANTED BY REGISTRAR OF SOCIETIES BUT BY PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THUS, ALL THE GROUNDS OF TH E ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IN ITA NO. 420/AGR/2010 IS ALLOWED FOR STATISTICAL PURPOSE. (ORDER PRONOUNCED IN THE OPEN COURT ON 15.11.2011). SD/- SD/- (H.S. SIDHU) (B.P. JAIN) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 15 TH NOVEMBER, 2011 PBN/* COPY OF THE ORDER FORWARDED TO: APPELLANT/RESPONDENT/CIT CONCERNED/CIT(APPEALS) CO NCERNED/D.R., ITAT, AGRA BENCH, AGRA/GUARD FILE. BY ORDER ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL, AGRA TRUE COPY