Risen's Calls Society, V. CIT,

ITA 4573/DEL/2007

• Counselvise Citation: [2011] 135 COUNSELVISE.COM (IT) 0738 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-01-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 10-01-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 22-11-2007
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: H K LAL
• Assessee Lawyers: VINOD K GOEL ADOVATE
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `F: NEW DELHI BEFORE SHRI G.E. VEERABHADRAPPA, VICE PRESIDENT AND SHRI C.L.SETHI, JUDICIAL MEMBER. I.T. A. NO.4573/DEL/2007 ASSESSMENT YEAR: 2006-07 RISENS CALLS SOCIETY, COMMISSIONER OF INCOME-TA X, BANK COLONY, GALI NO.4, VS. GHAZIABAD. P.O. GOVINDPURI, MODINAGAR. PAN: AABTR1744H (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI VINOD K. GOEL, ADOVATE. RESPONDENT BY: SHRI H.K. LAL, SR. DR. O R D E R PER C.L. SETHI, JUDICIAL MEMBER: THE ASSESSEE SOCIETY IS IN APPEAL AGAINST THE ORDER UNDER SECTION 12A/12AA OF THE INCOME-TAX ACT, 1961 (THE ACT), DAT ED 12.09.2007 PASSED BY THE LEARNED COMMISSIONER OF INCOME-TAX, GHAZIABA D REJECTING THE ASSESSEES APPLICATION FOR REGISTRATION UNDER SEC.1 2A FOR WANT OF COMPLIANCE OF THE NOTICES ISSUED BY THE COMMISSIONER OF INCOME -TAX AS WELL AS BY ADDITIONAL COMMISSIONER OF INCOME-TAX, RANGE-I, GHA ZIABAD. 2. THE GROUNDS RAISED IN THIS APPEAL ARE AS UNDER:- 1. THAT NO REASONABLE AND PROPER OPPORTUNITY BEING HEARD WAS ALLOWED BY CIT, GHAZIABAD AND REJECTED THE APPL ICATION U/S 12A ON THE BASIS OF FINDING GIVEN BY ADDL. C.I. T., 2 GHAZIABAD WHO IGNORED THE REPLY OF THE ASSESSEE DUL Y RECEIVED BY ADDL. CIT, GHAZIABAD. THEREFORE, REJECTION OF 1 2A IS AGAINST THE PRINCIPLE OF NATURAL JUSTICE. 2. THAT THE REJECTION OF U/S 12A IS WITHOUT MERITS OF THE CASE BECAUSE THE AIMS AND OBJECTS FILED BY THE ASSESSEE ARE CHARITABLE NATURE AND THIS IS THE FIRST YEAR OF THE SOCIETY FOR WHICH THE ASSESSEE NEITHER COLLECTED HUGE FUND, NOR MADE EXPENDITURE THEREFORE, REJECTION OF U/S 12A IS BAD IN LAW. 3. WE HAVE HEARD BOTH THE PARTIES AND HAVE CAREFULL Y GONE THROUGH THE MATERIAL AVAILABLE ON RECORD. 4. IN THIS CASE, THE ASSESSEE MADE AN APPLICATION I N FORM NO.10A FOR GRANT OF REGISTRATION U/S 12A ON 01.03.2007. TO EX AMINE THE GENUINENESS OF THE ACTIVITIES OF THE SOCIETY, THE COMMISSIONER OF INCOME-TAX ISSUED A NOTICE DATED 09.08.2007 FIXING THE DATE OF HEARING ON 28.0 8.2007 AND REQUIRING THE ASSESSEE TO FURNISH DETAILS OF ACTIVITIES OF INSTIT UTION AND OTHER DETAILS. IT HAS BEEN STATED BY THE COMMISSIONER THAT NO COMPLIANCE TO THE AFORESAID NOTICE WAS MADE BY THE ASSESSEE SOCIETY. THE COMMISSIONER FURTHER OBSERVED THAT EVEN SOCIETY HAS FAILED TO COMPLY WITH THE NOTICES ISSUED BY THE ADDITIONAL COMMISSIONER OF INCOME-TAX, RANGE-II, GHAZIABAD. I N THE COURSE OF HEARING OF THIS APPEAL, THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE DID COMPLY WITH THE NOTICES ISSUED BY THE ADDL. CIT, RANGE-I, GHAZI ABAD INASMUCH AS THE ASSESSEE MADE COMPLIANCE TO THE LETTER DATED 10.04. 2007 ISSUED BY THE ADDL. CIT, RANGE-I, GHAZIABAD AND FILED WRITTEN REPLY WHI CH WAS DULY RECEIVED BY 3 THE OFFICE OF THE ADDL. CIT, RANGE-I, GHAZIABAD AND IN REPLY, THE ASSESSEE MADE POINT-WISE COMPLIANCE OF THE QUERIES RAISED BY THE ADDL. COMMISSIONER, RANGE-I, GHAZIABAD. 5. AFTER CONSIDERING THE TOTALITY OF THE FACTS AND CIRCUMSTANCES OF THE CASE, IT IS FOUND THAT THE COMMISSIONER HAD FIXED T HE CASE FOR HEARING ONLY ONCE AND NO FURTHER OPPORTUNITY WAS GIVEN BY THE CO MMISSIONER AND IN THE LIGHT OF THE FACT MADE BY THE ASSESSEE THAT THE ASS ESSEE MADE POINT-WISE COMPLIANCE OF THE QUERIES RAISED IN THE LETTER ISSU ED BY THE ADDL. CIT, RANGE-I, GHAZIABAD, WE ARE OF THE CONSIDERED OPINIO N THAT LET THE ASSESSEE BE GIVEN ONE MORE OPPORTUNITY TO PRODUCE AND FURNISH D ETAILS AND PARTICULARS IN SUPPORT OF THE APPLICATION FOR REGISTRATION UNDER S EC. 12A OF THE ACT, SO THAT THE MATTER MAY BE DECIDED IN A RIGHT AND CORRECT PE RSPECTIVE AFTER EXAMINING THE DETAILS AND PARTICULARS TO BE SUBMITTED BY THE ASSESSEE. WE, THEREFORE, SET ASIDE THE ORDER OF THE COMMISSIONER OF INCOME-TAX A ND RESTORE THE MATTER BACK TO HIS FILE FOR HIS FRESH ADJUDICATION. WE DO HEREBY DIRECT THE ASSESSEE TO FURNISH ALL THE DETAILS AND PARTICULARS TO THE C OMMISSIONER OF INCOME-TAX ON HIS OWN WITHOUT ANY DELAY AND THE ASSESSEE SHALL COMPLY WITH ALL THE DIRECTIONS AND NOTICES THAT MAY BE ISSUED BY THE CO MMISSIONER FOR THE PURPOSE OF GRANTING REGISTRATION U/S 12A OF THE ACT . THE COMMISSIONER SHALL 4 PROVIDE REASONABLE OPPORTUNITY OF BEING HEARD TO TH E ASSESSEE AS PER LAW. WE ORDER ACCORDINGLY. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS TREATED TO BE ALLOWED FOR STATISTICAL PURPOSES. 7. THIS DECISION IS PRONOUNCED IN THE OPEN COURT IM MEDIATELY AFTER THE HEARING WAS OVER ON 10 TH JANUARY, 2011. SD/- SD/- (G.E. VEERABHADRAPPA) (C.L. SETHI) VICE PRESIDENT JUDICIAL MEMBER DATED: 10 TH JANUARY, 2011. COPY OF THE ORDER FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT 4. DR BY ORDER *MG DEPUTY REGISTRAR, ITAT.