ABR Education Foundation, Ghaziabad V. CIT, Ghaziabad

ITA 4550/DEL/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 8181 (ITAT-DELHI)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 03-02-2010
• Assessment Year: misc
• Appeal Filed On: 03-12-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAMBIT TRIPATHY
• Assessee Lawyers: GANGA RAM
• Section: 80G; 12AA

Judgement Text

I.T.A. NO.4550 /DEL/2009 1/4 IN THE INCOME TAX APPELLATE TRIBUNAL, NEW DELHI, BENCH A BEFORE SHRI K.G.BANSAL, ACCOUTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER ITA NO.4550 /DEL/2009 (ASSESSMENT YEAR ) ABR EDUCATION FOUNDATION, VS CIT, GHAZIABAD 66-D, SHIPRA SUNCITY INDIRAPURAM, GHAZIABAD (APPELLANTS) (RESPONDENTS) PAN / GIR NO. AABTA2604D APPELLANT BY: SHRI GANGA RAM, ADV. RESPONDENT BY: SHRI SAMBIT TRIPATHY, SR. DR ORDER PER GEORGE MATHAN, JM: 1. THIS APPEAL BY THE ASSESSEE HAS BEEN PREFERRED A GAINST THE ORDER OF CIT, GHAZIABAD AGAINST THE REJECTION O F REGISTRATION U/S 12AA VIDE ORDER DATED 29.09.2009. SHRI GANGA RAM ADVOCATE REPRESENTED FOR THE ASSESSEE AND SHRI SUMBIT TRIPATHY, SR. DR REPRESENTED FOR THE REVENUE. 2. IT WAS THE SUBMISSION BY THE LD. A.R. THAT THE A SSESSEE HAD FILED AN APPLICATION FOR REGISTRATION U/S 12AA ON 31.03.2009. IT WAS THE SUBMISSION THAT THE 1 ST NOTICE WAS ISSUED ON 21.04.2009 POSTING THE CASE FOR HEARI NG FOR 13.04.2009 AND THE SAID NOTICE HAD NOT BEEN SER VED I.T.A. NO.4550 /DEL/2009 2/4 ON THE ASSESSEE. IT WAS THE FURTHER SUBMISSION THA T SUBSEQUENTLY ON 09.09.2009, THE CIT HAD ISSUED ANOT HER NOTICE TO THE ASSESSEE MENTIONING THAT THE APPLICAT ION FOR REGISTRATION U/S 80G FILED BY THE ASSESSEE WAS UNDER CONSIDERATION AND THAT DETAILS WERE TO BE SUBMITTED . IT WAS THE SUBMISSION THAT ADJOURNMENT HAD BEEN SOUGHT FOR AND THE LD. CIT HAD DIRECTED THE ASSESSEE TO REPRESENT THE CASE WITHIN 3 DAYS. IT WAS THE SUBMI SSION THAT THE ASSESSEE WAS UNABLE TO REPRESENT THE CASE AS THE MANAGING TRUSTEE WAS NOT WELL. IT WAS THE SUBMISSI ON THAT THE NOTICE ISSUED BY THE CIT DATED 09.09.2009 WAS ALSO DEFECTIVE AS THE SAME WAS UNDER THE MISTAKEN IMPRESSION THAT THE ASSESSEE HAD FILED FOR REGISTRA TION U/S 80G. IT WAS THE STATEMENT AT THE BAR BY THE CO UNSEL REPRESENTING ON BEHALF OF THE ASSESSEE THAT THE ASS ESSEE HAS NOT FILED ANY APPLICATION FOR REGISTRATION U/S 80G AND THE ASSESSEE HAS ONLY FILED APPLICATION FOR REGISTRATION U/S 12AA. IT WAS THE SUBMISSION THAT THE ORDER OF CIT MAY BE SET ASIDE AND THE ISSUE RESTORE D TO THE FILE OF CIT SO THAT THE ASSESSEE COULD HAVE A P ROPER OPPORTUNITY TO PRODUCE ALL SUCH EVIDENCES AS REQUIR ED BY THE CIT AND TO CONVINCE THE CIT THAT THE ASSESSE E WAS ENTITLED TO REGISTRATION U/S 12AA. IN REPLY, T HE LD. D.R. HAD NO OBJECTION TO RESTORE THE SAME TO CIT FO R RE- ADJUDICATION. I.T.A. NO.4550 /DEL/2009 3/4 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE HAVE ALSO PERUSED THE NOTICE ISSUED BY THE CIT DATED 09.09.2009. IT IS NOTICED THAT THE CIT HAS CONSID ERED THE APPLICATION FILED BY THE ASSESSEE ON 31.03.2009 TO BE IN RESPECT OF REGISTRATION U/S 80G WHEREAS THE APPLICATION IS FOR REGISTRATION U/S 12AA. WE ARE AL SO ACCEPTING THE STATEMENT OF THE LD. A.R. AT THE BAR THAT THE ASSESSEE HAS NOT FILED ANY APPLICATION FOR REGISTRATION U/S 80G AS YET. IN THESE CIRCUMSTANCE S, AS IT HAS BEEN NOTICED THAT HE ASSESSEE DID NOT HAVE ADEQ UATE OPPORTUNITY TO REPRESENT ITS CASE BEFORE THE LD. CI T AND TO PRODUCE ALL SUCH EVIDENCES AS CALLED FOR BY THE CIT FOR THE PURPOSE OF DECIDING THE ISSUE OF REGISTRATI ON U/S 12AA, THE ORDER OF CIT REFUSING THE GRANT OF REGISTRATION U/S 12AA IS SET ASIDE AND THE ISSUE IS RESTORED TO THE FILE OF CIT FOR RE-ADJUDICATION AFT ER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY TO SUBSTAN TIATE ITS CLAIM. IN THESE CIRCUMSTANCES, THE APPEAL OF T HE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. 5. THIS DECISION WAS PRONOUNCED IN THE OPEN COURT O N 03 RD FEB., 2010. SD./- SD./- (K.G. BANSAL) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED:03 RD FEB., 2010 I.T.A. NO.4550 /DEL/2009 4/4 SP. COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT TRUE COPY: BY ORDER 4. CIT(A) 5. DR DY. REGISTRAR, ITAT, NEW DELHI