Women's Organisation for Socio-Cultural awareness (WOSCA), Cuttack V. CIT, Sambalpur

ITA 457/CTK/2013

• Counselvise Citation: [2014] 120 COUNSELVISE.COM (IT) 6343 (ITAT-CUTTACK)
• Duration Of Justice: 6 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-05-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 08-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK . . , . . , BEFORE SHRI P.K.BANSAL , AM & SHRI D.T.GARASIA , JM ./ ITA NO. 4 57 / C TK /20 1 3 ( / ASSESSMENT YEAR : 2012 - 1 3 ) WOMENS ORIGNISATION FOR SOCIO - CULTURAL AWARENESS (OSCA) , DEBAJYOTI SAMAL (ADVOCATE), C/O RATIKANTA MOHANTY, SHITI BUILDING, VIVEKANANDA LANE, BADAMBADI, CUTTACK - 12 VS. CIT, SAMBALPUR. ./ ./ PAN/GIR NO. : A A A AW 0417 G ( / APPELLANT ) .. ( / RESPONDENT ) /ASSESSEE BY : SHRI DEBAJYOTI SAMAL /REVENUE BY : SHRI K. AJAY KUMAR / DATE OF HEARING : 2 8 TH APRIL , 201 4 / DATE OF PRONOUNCEMENT : 01/05 /2014 / O R D E R PER BENCH : THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT DATED 30 - 3 - 2013 . 2 . THIS APPEAL IS BARRED BY 186 DAYS. THE ASSESSEE HAS FILED CONDONATION APPLICATION ALONG WITH THE AFFIDAVIT. LEARNED DR DID NOT OBJECT TO THE SAME. WE, THEREFORE, CONDONE THE DELAY. 3. WE NOTED THAT AFTER HEARING RIVAL SUBMISSIONS AND CAREFULLY CONSIDERED THE SAME. WE NOTED THAT THE CIT HAS ASKED FROM THE 2 ITA NO. 457 /201 3 ASSESS E TO FURNISH DETAILS OF EVIDENCES IN SUPPORT OF DONATIONS RECEIVED/EXPENSES INCURRED FOR THE FINANCIAL YEAR S 2009 - 10 TO 2011 - 12 AND ADJOURNED THE HEARING TO 15 - 3 - 2013 BUT ON THAT DATE NEITHER THE ASSESSE NOR THE COUNSEL OF THE ASSESSE APPEARED AND, THEREFO RE, HE REJECTED THE APPLICATION FOR REGISTRATION U/S. 12AA. HENCE, IN THE INTEREST OF JUSTICE AND FAIR - PLAY TO BOTH THE PARTIES, WE SET ASIDE THE ORDER OF THE CIT AND RESTORE THIS ISSUE TO THE FILE OF THE CIT WITH A DIRECTION THAT THE CIT WILL GIVE FURTHE R OPPORTUNITY TO THE ASSESSE. THE ASSESSE IS DIRECTED TO SUBMIT ALL THE NECESSARY DOCUMENTS AND EVIDENCE ALONG WITH THE DETAILS AS MAY BE DESIRED BY THE CIT FOR THE PURPOSE OF ASCERTAINING OF THE GENUINENESS OF THE ACTIVITIES OF THE SOCIETY . THE CIT IS ALS O DIRECTED TO REDECIDE THE ISSUE RELATING TO THE REGISTRATION OF THE SOCIETY AFTER GIVING PROPER AND SUFFICIENT OPPORTUNITY TO THE ASSESSE. 4 . IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 01/05 / 201 4 . 01/05 /2014 SD/ - SD/ - ( . . ) ( D.T.GARASIA ) ( . . ) ( P .K.BANSAL ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER CUTTACK ; DATED 01 /05 /2014 . . /PKM , . / PS 3 ITA NO. 457 /201 3 / COPY OF THE ORDER FORWARDED TO : / BY ORDER, / ( ASSTT. REGISTRAR) , / ITAT, CUTTACK 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / THE CIT , SAMBALPUR 4. / CIT , SAMBALPUR 5. , , / DR, ITAT, CUTTACK 6. / GUARD FILE. //TRUE COPY//