Shri Awadh Bihari Shri Ram Lok Niwas Sansthan, Sant Kabir Nagar V. The Commissioner of Income Tax (Exemption), Lucknow

ITA 472/LKW/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0590 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 11 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 15-07-2021
• Assessment Year: misc
• Appeal Filed On: 19-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHEELA CHOPRA
• Keywords: Principle of natural justice; Set aside
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW [THROUGH VIRTUAL HEARING] BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA NO. 472 /LKW/ 2019 ASSESSMENT YEAR: N.A. SHRI AWADH BIHARI SHRI RAM LOK NIWAS SANSTHAN VILL. & POST JAMOHARA TEHSIL MEHDAWAL SANT KABIR NAGAR V. THE CIT (EXEMPTIONS) LUCKNOW TAN/PAN: AADAS3441M (APP EL L ANT) (RESPONDENT) APP ELL ANT BY: SHRI RAKESH GARG, ADVOCATE RESPONDENT BY: SMT. SHEELA CHOPRA, CIT (DR) DATE OF HEARING: 15 07 20 2 1 DATE OF PRONOUNCEMENT: 19 0 7 20 2 1 O R D E R PER A.D. JAIN, V.P.: THIS IS ASSESSEES APPEAL AGAINST THE ORDER OF THE LD. CIT (EXEMPTIONS), LUCKNOW, DATED 15.4.2019, REFUSING GRANT OF REGISTRATION UNDER SECTION 12AA OF THE INCOME TAX ACT, 1961. 2. THE LD. COUNSEL FOR THE ASSESSEE HAS CONTENDED THAT THE LD. CIT (E) HAS NOT PROVIDED ANY OPPORTUNITY TO THE ASSESSEE BEFORE PASSING THE IMPUGNED ORDER, WRONGLY REJECTING THE APPLICATION FILED BY THE ASSESSEE FOR REGISTRATION UNDER SECTION 12AA OF THE ACT. 3. THE LD. D.R. HAS PLACED STRONG RELIANCE ON THE IMPUGNED ORDER. PAGE 2 OF 3 4. IT IS SEEN THAT THE LD. CIT (E) HAS, WHILE REJECTING ASSESSEES APPLICATION FOR REGISTRATION UNDER SECTION 12AA OF THE ACT, OBSERVED, INTER ALIA, AS FOLLOWS: 4. THE HON'BLE HIGH COURT VIDE ITS ORDER ITA NO.11 OF 2014 DATED 13.07.2017 ALLOWED THE APPEAL OF THE APPELLANT, I.E., INCOME TAX DEPARTMENT AND SET ASIDE THE JUDGMENT OF TRIBUNAL DATED 12.11.2013. 5. IN VIEW OF THE ORDER OF THE HON'BLE HIGH COURT IN ITA NO.11 OF 2014 DATED 13.07.2017, THE APPLICATION OF THE ASSESSEE SOCIETY FOR REGISTRATION UNDER SECTION 12AA OF THE INCOME TAX ACT, 1961 IS HEREBY REJECTED. 5. IT IS EVIDENT FROM THE ABOVE THAT NO OPPORTUNITY, BEFORE PASSING THE ORDER UNDER APPEAL, WAS GRANTED BY THE LD. CIT (E) TO THE ASSESSEE. THIS IS WHOLLY AGAINST THE SETTLED PRINCIPLE OF NATURAL JUSTICE THAT NO ONE CAN BE CONTEMPT UNHEARD. IN VIEW OF THE ABOVE, THE MATTER IS REMITTED TO THE LD. CIT (E) TO BE DECIDED AFRESH IN ACCORDANCE WITH LAW, WITHIN A PERIOD OF TWO MONTHS FROM THE DATE OF RECEIPT OF THIS ORDER, ON AFFORDING DUE AND ADEQUATE OPPORTUNITY TO THE ASSESSEE TO PRESENT ITS CASE. THE ASSESSEE, NO DOUBT, SHALL CO-OPERATE IN THE FRESH PROCEEDINGS BEFORE THE LD. CIT (E). 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 19/07/2021. SD/ - SD/ - [T. S. KAPOOR] VICE PRESIDENT ACCOUNTANT MEMBER [A. D. JAIN] DATED:19/07/2021 JJ: PAGE 3 OF 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR BY ORDER ASSISTANT REGISTRAR