Institute of Creative Study, Lucknow V. Commissioner of Income Tax-I, Lucknow

ITA 43/LKW/2014

• Counselvise Citation: 4323714 RSA 2014
• Duration Of Justice: 10 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-12-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 25-11-2014
• Assessment Year: misc
• Appeal Filed On: 22-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR ANAND KUMAR AGRAWAL
• Keywords: Opportunity of being heard
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI. A. K. GARODIA, ACCOUNTANT MEMBER ITA NO.43/LKW/2014 INSTITUTE OF CREATIVE STUDY 1/07, VIJAY KHAND GOMTI NAGAR, LUCKNOW V. CIT-1 LUCKNOW TAN/PAN:AAAAI5837Q (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI. ABHINAV MEHROTRA, ADVOCATE RESPONDENT BY: DR. ANAND KUMAR AGRAWAL, CIT (DR) DATE OF HEARING: 25 11 2014 DATE OF PRONOUNCEMENT: 03 12 2014 O R D E R PER SUNIL KUMAR YADAV: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME-TAX DENYING REGISTRATION UNDER SECTION 12AA OF THE INCOME-TAX ACT, 1961 (HEREINAFTER CALLED IN SHORT THE ACT'), INTER ALIA, ON VARIOUS GROUNDS. 2. DURING THE COURSE OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE HAS INVITED OUR ATTENTION THAT THE LD. COMMISSIONER OF INCOME-TAX HAS DISPOSED OF THE APPLICATION FOR GRANT OF REGISTRATION UNDER SECTION 12AA OF THE ACT WITHOUT AFFORDING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. HE HAS ONLY FIXED ONE DATE OF HEARING, ON WHICH THE SECRETARY OF THE ASSESSEE- SOCIETY APPEARED AND THEREAFTER THE MATTER WAS LISTED FOR HEARING ON 7.11.2013 AND ON THAT DAY, THE LD. COMMISSIONER OF INCOME-TAX DISPOSED OF THE APPLICATION FOR GRANT OF REGISTRATION UNDER SECTION 12AA OF THE ACT EX- :- 2 -: PARTE QUA THE ASSESSEE. THE LD. COMMISSIONER OF INCOME-TAX HAS REJECTED THE APPLICATION OF THE ASSESSEE FOR GRANT OF REGISTRATION UNDER SECTION 12AA OF THE ACT ON THE GROUND THAT THE MEMORANDUM OF ASSOCIATION AND EVIDENCE OF THE ACTIVITIES OF THE ASSESSEE-SOCIETY WERE NOT FILED, WHEREAS THE ASSESSEE HAS FILED ENORMOUS EVIDENCE INCLUDING THE MEMORANDUM OF ASSOCIATION IN ORDER TO ESTABLISH THAT THE ASSESSEE-SOCIETY WAS ENGAGED IN CHARITABLE ACTIVITIES. THE LD. COUNSEL FOR THE ASSESSEE HAS FURTHER CONTENDED THAT IN THE LIGHT OF THESE FACTS, REGISTRATION UNDER SECTION 12AA OF THE ACT MAY KINDLY BE GRANTED OR THE LD. CIT(A) BE DIRECTED TO RE-ADJUDICATE THE ISSUE OF GRANT OF REGISTRATION UNDER SECTION 12AA OF THE ACT IN THE LIGHT OF EVIDENCE FILED BEFORE THE TRIBUNAL. 3. THE LD. D.R., ON THE OTHER HAND, HAS PLACED RELIANCE UPON THE ORDER OF THE LD. COMMISSIONER OF INCOME-TAX. 4. HAVING CAREFULLY EXAMINED THE ORDER OF THE LD. COMMISSIONER OF INCOME-TAX, WE FIND THAT THE LD. COMMISSIONER OF INCOME-TAX HAS FIXED THE DATE OF HEARING ON 22.10.2013 AND ON THAT DAY THE SECRETARY OF THE ASSESSEE-SOCIETY ATTENDED AND SOUGHT ADJOURNMENT. THEREAFTER, THE MATTER WAS LISTED FOR HEARING ON 7.11.2013 AND ON ACCOUNT OF NON-APPEARANCE ON BEHALF OF THE ASSESSEE, THE LD. COMMISSIONER OF INCOME-TAX DISPOSED OF THE APPLICATION FOR REGISTRATION UNDER SECTION 12AA OF THE ACT BY REJECTING THE SAME ON THE GROUND THE ASSESSEE HAS NOT FURNISHED COMPLETE MEMORANDUM OF ASSOCIATION AND THE EVIDENCE WITH REGARD TO THE CHARITABLE ACTIVITIES UNDERTAKEN BY THE ASSESSEE. THOUGH THE ASSESSEE HAS FILED ENORMOUS EVIDENCE ALONG WITH THE MEMORANDUM OF ASSOCIATION IN ORDER TO ESTABLISH THAT THE ASSESSEE-SOCIETY WAS ENGAGED IN CHARITABLE ACTIVITIES, BUT THE LD. COMMISSIONER OF INCOME-TAX HAS NOT CONSIDERED THE SAME AND DISPOSED OF THE APPLICATION FOR REGISTRATION UNDER SECTION 12AA OF THE ACT EX-PARTE, ACCORDING TO THE ASSESSEE. WE, THEREFORE, IN THE INTEREST OF JUSTICE SET ASIDE THE ORDER OF THE LD. COMMISSIONER OF INCOME-TAX AND RESTORE THE :- 3 -: MATTER TO HIS FILE WITH A DIRECTION TO DISPOSE OF THE APPLICATION FOR GRANT OF REGISTRATION UNDER SECTION 12AA OF THE ACT IN THE LIGHT OF EVIDENCE FILED BY THE ASSESSEE BEFORE THE TRIBUNAL AFTER AFFORDING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- SD/- [A. K. GARODIA] [SUNIL KUMAR YADAV] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 3 RD DECEMBER, 2014 JJ:2611 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR