Suryakant Mani Shiv Mandir Trust, Ghaziabad V. CIT (Exemptions), Lucknow

ITA 428/DEL/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6500 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-12-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Next Hearing Date: 06-12-2016
• Assessment Year: misc
• Appeal Filed On: 28-01-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: ABDUL AZIZ KHAN
• Section: 80G; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH B BB B : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT AND AND AND AND SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO S SS S . .. . 428/DEL/2016 & 429/DEL/2016 428/DEL/2016 & 429/DEL/2016 428/DEL/2016 & 429/DEL/2016 428/DEL/2016 & 429/DEL/2016 ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : N.A. N.A. N.A. N.A. SURYAKANT MANI SHIV MANDIR SURYAKANT MANI SHIV MANDIR SURYAKANT MANI SHIV MANDIR SURYAKANT MANI SHIV MANDIR TRUST, TRUST, TRUST, TRUST, FF FFFF FF- -- -1, PLOT NO.691, 1, PLOT NO.691, 1, PLOT NO.691, 1, PLOT NO.691, SHAKTI KHAND SHAKTI KHAND SHAKTI KHAND SHAKTI KHAND 3, 3,3, 3, INDIRA PURAM, INDIRA PURAM, INDIRA PURAM, INDIRA PURAM, GHAZIABAD GHAZIABAD GHAZIABAD GHAZIABAD 201 014. 201 014. 201 014. 201 014. PAN : AAOTS0966R. PAN : AAOTS0966R. PAN : AAOTS0966R. PAN : AAOTS0966R. VS. VS. VS. VS. COMMISSIONER OF INCOME TAX COMMISSIONER OF INCOME TAX COMMISSIONER OF INCOME TAX COMMISSIONER OF INCOME TAX (EXEMPTIONS), (EXEMPTIONS), (EXEMPTIONS), (EXEMPTIONS), 5 55 5 TH THTH TH FLOOR, T.C./46V, FLOOR, T.C./46V, FLOOR, T.C./46V, FLOOR, T.C./46V, U.P. SAMAJ KALYAN BUILDING, U.P. SAMAJ KALYAN BUILDING, U.P. SAMAJ KALYAN BUILDING, U.P. SAMAJ KALYAN BUILDING, VIBHUTI KHAND GOMTI NAGAR, VIBHUTI KHAND GOMTI NAGAR, VIBHUTI KHAND GOMTI NAGAR, VIBHUTI KHAND GOMTI NAGAR, LUCKNOW. LUCKNOW. LUCKNOW. LUCKNOW. (APPELLANT) (RESPONDENT ) APPELLANT BY : SHRI ABDUL AZIZ KHAN, AR. RESPONDENT BY : MS. RACHNA SINGH, CIT - DR. DATE OF HEARING : 07.12.2016 07.12.2016 07.12.2016 07.12.2016 DATE OF PRONOUNCEMENT : 16.12.2016 16.12.2016 16.12.2016 16.12.2016 ORDER ORDER ORDER ORDER PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP : :: :- -- - THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER OF LEARNED CIT (EXEMPTIONS), LUCKNOW DATED 23 RD JULY, 2015 AND 29 TH MAY, 2015. 2. AT THE TIME OF HEARING BEFORE US, SHRI ABDUL AZI Z KHAN, WHO IS THE FOUNDER/TRUSTEE OF THE TRUST UNDER APPEAL, APPEARED IN PERSON. HE STATED THAT THE ASSESSEE COULD NOT FURNISH THE RELE VANT DETAILS BEFORE THE CIT (EXEMPTIONS) BECAUSE THE LETTERS CALLING FO R THE DETAILS WERE NEVER SERVED UPON THE ASSESSEE. HE, THEREFORE, SUB MITTED THAT EITHER THE TRUST SHOULD BE GRANTED THE REGISTRATION AS WEL L AS EXEMPTION U/S 80G OR THE MATTER MAY BE SET ASIDE TO THE FILE OF T HE CIT (EXEMPTIONS). ITA-428 & 429/D/2016 2 3. LEARNED DR, ON THE OTHER HAND, SUPPORTED THE ORD ER OF THE CIT (EXEMPTIONS) AND SHE STATED THAT THE CIT HAD ISSUED TWO LETTERS CALLING FOR THE SPECIFIC DETAILS. 4. HOWEVER, WE FIND THAT IN THE ORDER OF THE CIT U/ S 12AA, THERE IS MENTION OF THE ISSUE OF THE LETTER BUT THERE IS NO MENTION OF THE DATE OF SERVICE OF THE LETTER. IN THE ABOVE CIRCUMSTANCES, IN OUR OPINION, IT WOULD MEET THE ENDS OF JUSTICE IF THE ORDER OF THE CIT (EXEMPTIONS) IS SET ASIDE AND MATTER RESTORED TO HIS FILE. WE ORDE R ACCORDINGLY AND DIRECT LEARNED CIT (EXEMPTIONS) TO ALLOW ADEQUATE O PPORTUNITY OF BEING HEARD TO THE ASSESSEE AND THEREAFTER READJUDICATE T HE ASSESSEES APPLICATION U/S 12AA AS WELL AS U/S 80G OF THE ACT. 5. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE D EEMED TO BE ALLOWED FOR STATISTICAL PURPOSES. DECISION PRONOUNCED IN THE OPEN COURT ON 16.12.2016 . SD/- SD/- (SUDHANSHU SRIVASTAVA (SUDHANSHU SRIVASTAVA (SUDHANSHU SRIVASTAVA (SUDHANSHU SRIVASTAVA ) )) ) ( (( ( G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL ) )) ) JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : SURYAKANT MANI SHIV MANDIR TRUST , SURYAKANT MANI SHIV MANDIR TRUST, SURYAKANT MANI SHIV MANDIR TRUST, SURYAKANT MANI SHIV MANDIR TRUST, FF FFFF FF- -- -1, PLOT NO.691, SHAKTI KHAND 1, PLOT NO.691, SHAKTI KHAND 1, PLOT NO.691, SHAKTI KHAND 1, PLOT NO.691, SHAKTI KHAND 3, 3,3, 3, INDIRA PURAM, GHAZIABAD INDIRA PURAM, GHAZIABAD INDIRA PURAM, GHAZIABAD INDIRA PURAM, GHAZIABAD 201 014. 201 014. 201 014. 201 014. 2. RESPONDENT : COMMISSIONER OF INCOME T COMMISSIONER OF INCOME T COMMISSIONER OF INCOME T COMMISSIONER OF INCOME TAX (EXEMPTIONS), AX (EXEMPTIONS), AX (EXEMPTIONS), AX (EXEMPTIONS), 5 55 5 TH THTH TH FLOOR, T.C./46V, U.P. SAMAJ KALYAN BUILDING, FLOOR, T.C./46V, U.P. SAMAJ KALYAN BUILDING, FLOOR, T.C./46V, U.P. SAMAJ KALYAN BUILDING, FLOOR, T.C./46V, U.P. SAMAJ KALYAN BUILDING, VIBHUTI KHAND GOMTI NAGAR, LUCKNOW. VIBHUTI KHAND GOMTI NAGAR, LUCKNOW. VIBHUTI KHAND GOMTI NAGAR, LUCKNOW. VIBHUTI KHAND GOMTI NAGAR, LUCKNOW. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR