Swasthya Bikas Samithi, Berhampur V. CIT, Bhubaneswar

ITA 431/CTK/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 77507 (ITAT-CUTTACK)
• Duration Of Justice: 7 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-04-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 02-09-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K AJAY KUMAR
• Assessee Lawyers: P PARTHASARATHI
• Keywords: Charitable institution; Principle of natural justice
• Section: 12AA

Judgement Text

1 , CUTTACK IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH , CUTTACK ( )BEFORE . . , , HONBLE SHRI P.K.BANSAL, ACCOUNTANT MEMBER. /AND . . , HONBLE SHRI D.T.GARASIA, JUDICIAL MEMBER / I.T.A.NO.431/CTC/ /2013 ! ' / ASSESSMENT YEAR: 2013-14 SWASTHYA BIKASH SAMITHI, BERHAMPUR PA NO.AAAAM 6698 P - - - VERSUS- THE CIT, BHUBANESWAR. ( $% /APPELLANT ) ( &'$% /RESPONDENT) $% ) / FOR THE APPELLANT: /SHRI P.PARTHASARATHI &'$% ) /FOR THE RESPONDENT: /SHRI K.AJAY KUMAR * + , / DATE OF HEARING: 24.4.2014 -.' , / DATE OF PRONOUNCEMENT: 24.4.2014 / / ORDER PER BENCH THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER DATED 28.6.2013 OF THE CIT, BHUBANESWAR REJECTING THE GRANT OF REGISTRATIO N U/S.12AA OF THE I.T.ACT, 1961. 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE IS A SOCIETY REGISTERED UNDER SOCIETIES REG. ACT, 1960 W.E.F. 19.12.1997 AS MKCG MEDICAL COLLEGE AND HOSPITAL SOCIETY, BERHAMPUR WAS 2 RECHRISTENED AS SWASTYA BIKASH SAMITHI AND RE-REG ISTERED WITH THE REGISTRAR OF SOCIETIES, ODISHA. THE ASSESSEE FILED AN APPLICATION ON 13.12 .2012 IN FORM NO.10A FOR GRANT OF REGISTRATION U/S.12AA OF THE I.T.ACT. THE COMMISSI ONER ASKED THE ASSESSEE TO PRODUCE DOCUMENTS AND BOOKS OF ACCOUNT MAINTAINED IN SUPPOR T OF ITS CLAIM THAT IT IS ENGAGED IN CHARITABLE ACTIVITIES ON 4.2.2013. HOWEVER, ON THE AFORESAID DATE, ASSESSEE COULD NOT REPRESENT ITS CASE OR FURNISHED THE DOCUMENTS AS REQUIRED BY THE COMMISSIONER BUT REQUESTED FOR TIME TO SOME OTHER DATE. THE COMMISSIONER ADJOURNED THE HE ARING TO 18.3.2013. SINCE, THERE WAS NO COMPLIANCE ON THE PART OF THE ASSESSEE, THE COMMISS IONER REJECTED THE GRANT OF REGISTRATION UNDER SECTION 12AA OF THE ACT. HENCE, THIS APPEAL BY THE ASSESSEE. 3. AT THE TIME OF HEARING BEFORE US, LD A.R. THAT T HE CIT HAS GIVEN ONE OPPORTUNITY ON 4.2.2013. SINCE ON THE SCHEDULED DATE THE ADVOCATE ENGAGED FOR APPEARING BEFORE THE CIT WAS PREOCCUPIED WITH PROFESSIONAL WORK REQUESTED FOR AN ADJOURNMENT. HE CONTENDED THAT NO FUTURE DATE WAS INTIMATED TO THE ASSESSEE. HENCE, THE CIT PASSED THE EXPARTE ORDER REJECTING THE APPLICATION OF THE REGARDING REGISTRATION UNDER SECTION 12AA OF THE ACT. 4. ON THE OTHER HAND, LD DR SUPPORTED THE ORDER OF THE CIT. 5. HAVING HEARD BOTH THE SIDES, WE OBSERVE THAT PRO PER OPPORTUNITY HAS BEEN AFFORDED TO THE ASSESSEE BEFORE DISPOSING THE APPLICATION U/S.1 2AA. BEFORE US, LD A.R. SUBMITTED THAT IF THE MATTER IS RESTORED BACK TO THE FILE OF THE CIT, THE ASSESSEE CAN PRODUCE ALL THE RELEVANT DOCUMENTS FOR THE SATISFACTION OF THE CIT. IN VIEW OF THIS AND IN ORDER TO IMPART NATURAL JUSTICE TO THE ASSESSEE, WE SET ASIDE THE ORDER OF THE CIT AND RESTORE THE MATTER BACK TO HIS FILE TO RECONSIDER THE APPLICATION FOR GRANT OF REGISTRATIO N. THE ASSESSEE IS DIRECTED TO FURNISH THE 3 SUPPORTING DOCUMENTS AND BOOKS OF ACCOUNT, AS REQUI RED BY THE COMMISSIONER TO SUBSTANTIATE THAT THE ASSESSEE IS ENGAGED IN CHARITABLE PURPOSES FOR GETTING REGISTRATION UNDER SECTION 12AA OF THE ACT AS PER LAW. 6. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 24.4.201 4 ) / &, 1',2 - COPY OF THE ORDER FORWARDED TO: 1 . $% / THE APPELLANT : SWASHTYA BIKASH SAMITHI, MKCG MEDICAL COLLEGE AND HOSPITAL, BERHAMPUR 2 &'$% / THE RESPONDENT: THE CIT, BHUBANESWAR 3 . 3 &, /DR, CUTTACK BENCH 4 . GUARD FILE . ' , &, /TRUE COPY, / * / BY ORDER, ASST.REGISTRAR, ITAT, CUTTA CK SD/ - SD/ - ( . . ) , (P.K.BANSAL), ACCOUNTANT MEMBER ( . . ), (D.T.GARASIA(JUDICIAL MEMBER ( , )DATE. 24 .4 .2014 (B.K.PARIDA) SENIOR.PRIVATE SECRETARY. 4 1. DATE OF DICTATION 24.4.14. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER 24.4.14OTHER MEMBER . 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT.... 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S./P.S . 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK .. 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER .............. .. 9. DATE OF DISPATCH OF THE ORDER ..