Choti Si Asha Welfare Society, Bareilly V. Commissioner of Income Tax (Exemption), Lucknow

ITA 447/LKW/2017

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9831 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 28-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K BAR
• Keywords: Opportunity of being heard; Condonation of delay
• Section: 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA NO. 447/LKW/2017 ASSESSMENT YEAR: N.A. CHOTI SI ASHA WELFARE SOCIETY F - 14, RAM PUR GA RDEN BAREILLY V. CIT (EXEMPTION) LUCKNOW T AN /PAN : AACAC0614K (APP ELL A NT) (RESPONDENT) APP ELL ANT BY: SHRI RAKESH GARG, ADVOCATE RESPONDENT BY: SHRI A. K. BAR, CIT (DR) DATE OF HEARING: 13 12 201 8 DATE OF PRONOUNCEMENT: 13 12 201 8 O R D E R PER P A RTHA SARATHI CHAUDHURY, J.M : THIS APPEAL PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDER OF LD. COMMISSIONER OF INCOME - TAX (EXEMPTION), LUCKNOW DATED 1/12/2016 REJECTING THE APPLICATION FOR REGISTRATION UNDER SECTION 12AA OF THE INCOME - TAX ACT, 1961. 2 . A PERUSAL OF RECORD SHOWS THAT THE APPEAL FILED BY THE ASSESSEE IS LATE BY 139 DAYS AND THE ASSESSEE HAS FILED AN APPLICATION DATED 15/5/2018 FOR CONDONATION OF DELAY , STATING THE REASONS FOR DELAY IN FILING THE APPEAL, SUPPORTED BY AFFIDAVIT. FINDING FORCE IN THE SUBMISSION S MADE IN THE APPLICATION SUPPORTED BY AFFIDAVIT, WE CONDONE THE DELAY IN FILING THE APPEAL AND PROCEED TO HEAR THE APPEAL ON MERITS. 3 . THE FACTS OF THE CASE ARE THAT THE APPLICANT - ASSESSEE MOVED AN APPLICATION FOR REGISTRATION UNDER SECT ION 12A(A) OF THE INCOME TAX ACT, 1961 ON 01.06.2016 WITH THE COMMISSIONER OF INCOME TAX(EXEMPTIONS), LUCKNOW. THE OFFICE OF THE LD. COMMISSIONER OF INCOME - TAX ITA NO.447/LKW/2017 PAGE 2 OF 4 (EXEMPTION), LUCKNOW SENT A LETTER DATED 01.11.2016 TO THE APPLICANT ON THE ADDRESS PROVIDED BY HIM VIA SPEED POST CALLING FOR SPECIFIC QUERIES REGARDING ITS APPLICATION FOR REGISTRATION UNDER SECTION 12A OF THE ACT FOR COMPLIANCE ON 21.11.2016 WHICH , ACCORDING TO THE REVENUE, HAS BEEN DELIVERED TO THE APPLICANT ON 04.11.2016. HOWEVER, ON 21.11.2016 NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FOR ADJOURNMENT WAS RECEIVED BY THE LD. COMMISSIONER OF INCOME - TAX (EXEMPTIONS), LUCKNOW FROM THE ASSESSEE. SINCE THE APPLICANT - ASSESSEE FAILED TO PROVIDE ANY BOOKS OF ACCOUNTS OR VOUCHERS TO SUB STANTIATE ITS CLAIM OF CHARITY, THE LD. COMMISSIONER OF INCOME - TAX (EXEMPTION), LUCKNOW REJECTED THE APPLICATION FOR REGISTRATION UNDER SECTION 12AA OF THE ACT. 4 . AT THE TIME OF HEARING BEFORE US, A.R. OF THE ASSESSEE SUBMITTED THAT THE APPLICATION MOVED BY THE ASSESSEE FOR REGISTRATION UNDER SECTION 12A A OF THE ACT WAS REJECTED BY CIT (EXEMPTIONS), LUCKNOW WITHOUT AFFORDING OPPORTUNITY OF HEARING TO THE ASSESSEE. HE FURTHER SUBMITTED THAT NOTICE FIXING THE DATE OF HEARING ON 2 1/11/2016 WAS NOT RECEIVED BY T HE ASSESSEE - SOCIETY AND THE ORDER WAS PASSED BY HIM 1/12/2016 HURRIEDLY WITHOUT GIVING FURTHER OPPORTUNITY TO THE ASSESSEE - SOCIETY. 5 . THE LD. D.R. CATEGORICALLY STATED THAT THE ORDER OF THE LD. COMMISSIONER OF INCOME - TAX (EXEMPTIONS) SPEAKS THAT RELEVANT D OCUMENTS SUCH AS BOOKS OF ACCOUNTS OR VOUCHERS IN RESPECT OF EXPENSES CLAIMED BY THE APPLICANT WERE NOT AVAILABLE, THEREFORE, HE HAD NO OTHER OPTION BUT TO DENY REGISTRATION. HE HAS ALSO PLACED RELIANCE UPON THE ORDER OF THE LD. COMMISSIONER OF INCOME - TAX (EXEMPTIONS), LUCKNOW. 6 . WE HAVE PERUSED THE CASE RECORD AND HEARD THE RIVAL CONTENTIONS. HAVING CAREFULLY EXAMINED THE ORDER OF THE LD. ITA NO.447/LKW/2017 PAGE 3 OF 4 COMMISSIONER OF INCOME - TAX (EXEMPTIONS), LUCKNOW, WE FIND THAT THE LD. COMMISSIONER OF INCOME - TAX (EXEMPTIONS) HAS FIXE D THE DATE OF HEARING ON 2 1/11 /201 6 , ON WHICH DATE NEITHER ANYBODY ATTENDED NOR ANY APPLICATION FOR ADJOURNMENT WAS MOVED ON BEHALF OF THE ASSESSEE - SOCIETY AND CIT (EXEMPTIONS), LUCKNOW PASSED THE ORDER ON 1/12/2016 REJECTING THE APPLICATION MOVED BY THE A SSESSEE. THE CONTENTION OF A.R. OF THE ASSESSEE WAS THAT NO NOTICE FIXING THE DATE OF HEARING ON 21/11/2016 WAS RECEIVED BY THE ASSESSEE - SOCIETY AND LD. CIT (EXEMPTIONS) PASSED THE ORDER ON 1/12/2016 HURRIEDLY WITHOUT GIVING FURTHER OPPORTUNITY TO THE ASS ESSEE - SOCIETY. WE ALSO FIND THAT CIT (EXEMPTIONS), LUCKNOW REJECTED THE APPLICATION OF THE ASSESSEE - SOCIETY FOR THE REASON THAT ASSESSEE - SOCIETY HAS NOT BEEN ABLE TO PRODUCE THE BOOKS OF ACCOUNTS OR VOUCHERS IN RESPECT OF EXPENSES CLAIMED BY THE APPLICANT FOR VERIFICATION OF OBJECTS AND ACTIVITIES OF THE SOCIETY. IN THIS VIEW OF THE MATTER, WE ARE OF THE VIEW THAT AN OPPORTUNITY SHOULD BE PROVI DED TO THE ASSESSEE TO PRESENT ALL RELEVANT INFORMATION BEFORE THE LD. COMMISSIONER OF INCOME - TAX (EXEMPTIONS) FO R RECONSIDERATION OF HIS APPLICATION FOR REGISTRATION UNDER SECTION 12A A OF THE ACT. WE ACCORDINGLY SET ASIDE THE ORDER OF THE LD. COMMISSIONER OF INCOME - TAX (EXEMPTIONS) AND RESTORE THE MATTER TO HIM WITH A DIRECTION TO RE - ADJUDICATE THE CLAIM OF REGISTR ATION UNDER SECTION 12A A OF THE ACT AFTER PROVI DING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 7 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 13 / 12 / 201 8 . SD/ - SD/ - [ T.S. KAPOOR ] [PARTH A SARATHI CHAUDHURY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 13 TH DECEM BER , 201 8 JJ: 1312 ITA NO.447/LKW/2017 PAGE 4 OF 4 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR BY ORDER ASSISTANT REGISTRAR 1. DATE OF DICTATION 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER OTHER 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 THE DICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S 6.DATE OF UPLOADING, IF NOT, REASON FOR NOT UPLOADING 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 8. DATE ON WHICH ORDER GOES FOR XEROX AND ENDORSEMENT 9 . DATE ON WHICH THE FILE GOES TO THE O.S 10 . THE DATE ON WHICH THE FILE GOES TO THE AS SISTANT REGISTRAR FOR SIGNATURE ON THE ORDER 11.DATE ON WHICH FILES GOES TO DESPATCH SECTION FOR DESPATCH 1 2 . DATE OF DISPATCH OF THE ORDER