Sahara Physical Rehabitation and welfare Institute, V. CIT (Exemptions),

ITA 45/PAT/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 9633 (ITAT-PATNA)
• Duration Of Justice: 2 year(s) 7 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 23-07-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARCHANA SINHA SR S C
• Assessee Lawyers: SHIKESH JHA
• Keywords: Opportunity of being heard
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA BEFORE SH. N. K. SAINI, AM AND SH. AMIT SHUKLA , JM ITA NO. 4 5/PAT. /2015 : ASSTT. YEAR : SAHARA PHYSICAL REHABILITATION AND WELFARE INSTITUTE, PIRMOHAN I, GALI NO. 2, KADAMKUAN, PATNA, BIHAR VS COMMISSIONER OF INCOME TAX (EXEMPTIONS), 2 ND FLOOR CENTRAL REVENUE BUILDING, BIRCHAND PATEL MARG, PATNA - 800001 (APPELLANT) (RESPONDENT) PAN NO. A A ITS4130K ASSESSEE BY : SH. SHIKES H JHA, ADV. REVENUE BY : SMT. ARCHANA SINHA, SR. S.C. DATE OF HEARING : 07 .03 .201 8 DATE OF PRONOUNCE MENT : 8 .0 3 .201 8 ORDER PER N. K. SAINI, AM : THIS IS AN APPEAL BY THE ASSESSEE AGAI NST THE ORDER DATED 20.04 .2015 OF LD. CIT( EXEMPTIONS ) , PATNA . 2 . THE ONLY GRIEVANCE OF THE ASSESSEE IN THIS APPEAL RELATES TO THE REFUSING TO REGISTER THE ASSESSEE SOCIETY U/S 12AA OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT). 3 . FAC TS OF THE CASE IN BRIEF ARE THAT THE ASSESSEE FILED AN APPLICATION IN FORM NO. 10A OF THE INCOME TAX RULES, 1962 FOR REGISTRATION U/S 12AA OF THE ACT ON 13.10. 2010 . THE LD. CIT(E) ASKED THE ASSESSEE TO FURNISH CERTAIN PAPERS/DOCUMENTS VIDE LETTER DATED 27. 03.2015 BUT NOBODY APPEARED. THE LD. CIT(E) MENTIONED THAT NOBODY APPEARED NOR ANY ADJOURNMENT WAS SOUGHT. HE, THEREFORE, REJECTED THE APPLICATION BY OBSERVING THAT FROM THE PAPERS/DOCUMENTS ATTACHED WITH THE APPLICATION IN FORM NO. 10A, IT WAS ESTABLISHED THAT ITA NO . 4 5 /PAT. /201 5 SAHARA PHYSICAL REHABILITATION AND WELFARE INSTITUTE 2 THE AIMS & OBJECTS OF THE ASSESSEE SOCIETY AND ITS ACTIVITIES WERE NOT GENUINE. 4 . NOW THE ASSESSEE IS IN APPEAL. THE LD. COUNSEL FOR THE ASSESSEE STATED THAT NO OPPORTUNITY OF BEING HEARD WAS PROVIDED BY THE LD. CIT(E) AND NO NOTICE FOR HEARING W AS SERVED UPON THE ASSESSEE. 5 . IN HIS RIVAL SUBMISSIONS, THE LD. SR. STANDING COUNSEL FOR THE DEPARTMENT SUPPORTED THE ORDER OF THE LD. CIT(E). 6. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE PARTIES AND CAREFULLY GONE THROUGH MATERIAL AVAILABLE ON R ECORD. IN THE PRESENT CASE, IT IS AN ADMITTED FACT THAT THE LD. CIT(E) PASSED AN EX - PARTE ORDER. IT IS ALSO NOT BROUGHT ON RECORD AS TO WHETHER THE NOTICE FOR HEARING ON 15.04.2015 WAS SERVED UPON THE ASSESSEE OR NOT. THE LD. CIT(E) ALSO DID NOT BRING ANY MATERIAL ON RECORD TO SUBSTANTIATE THAT THE ACTIVITIES OF THE ASSESSEE WERE NOT ACC ORDING TO ITS AIMS AND OBJECTS AND THAT HOW AND IN WHAT MANNER THESE WERE NOT GENUINE. IT IS WELL SETTLED THAT NOBODY SHOULD BE CONDEMNED UNHEARD AS PER THE MAXIM AUDI ALTE RAM PARTEM. WE, THEREFORE, CONSIDERING THE TOTALITY OF THE FACTS OF THE PRESENT CASE, DEEM IT APPROPRIATE TO SET ASIDE THIS CASE BACK TO THE FILE OF THE LD. CIT(E) TO BE ADJUDICATED AFRESH IN ACCORDANCE WITH LAW AFTER PROVIDING DUE AND REASONABLE OPPORTU NITY OF BEING HEARD TO THE ASSESSEE. 7 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . (ORDER P RONOUNCED IN THE COURT ON 08 /03 /2018 ) SD/ - SD/ - ( AMIT SHUKLA ) (N. K. SAI NI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 08 /0 3 /2018 *SUBODH* ITA NO . 4 5 /PAT. /201 5 SAHARA PHYSICAL REHABILITATION AND WELFARE INSTITUTE 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITA NO . 4 5 /PAT. /201 5 SAHARA PHYSICAL REHABILITATION AND WELFARE INSTITUTE 4 DATE INITIAL 1. DRAFT DICTATED ON 0 7 .03 .2 01 8 PS 2. DRAFT PLACED BEFORE AUTHOR 08 .03 .201 8 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.