Mark Foundation & Welfare Society (Regd.), Amritsar. V. The Commissioner of Income Tax (Exemption), Chandigarh

ITA 476/ASR/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 9580 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-09-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 01-09-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. T. S. KAPOOR, ACCOUNTANT MEMBER AND SH. N.K. CHOUDHRY, JUDICIAL MEMBER ITA NO.476(ASR)/2015 MARK FOUNDATION & WELFARE VS. THE COMMISSIONER OF INCOME TAX, SOCIETY (REGD.), BUILDING NO.19, (EXEMPTIONS), CHAN DIGARH. 22 NUM,BER PHATAKA ROAD, ADJOINING KHALSA COLLEGE, P.O. KHALSA COLLEGE, AMRITSAR. (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SH. RAHUL DHAWAN, DR DATE OF HEARING: 14/09/2016 DATE OF PRONOUNCEMENT: 16/09/2016 ORDER PER T.S. KAPOOR, AM: THE ASSESSEE HAS FILED THE PRESENT APPEAL AGAINST THE EX-PARTE ORDER OF THE COMMISSIONER OF INCOME TAX (EXEMPTIONS ), CHANDIGARH, PASSED UNDER SECTION 12AA OF THE INCOME TAX ACT, 19 61. 2. NOBODY APPEARED ON BEHALF OF THE ASSESSEE. HOWEV ER, THE LD. COUNSEL FOR THE ASSESSEE HAD FILED AN APPLICATION D ATED 13.09.2016 REQUESTING FOR ADJOURNMENT, DUE TO DEMISE OF HIS AU NT (MAMEE JI). HOWEVER, WE FOUND THAT MATTER CAN BE DISPOSED OFF E VEN IN THE ABSENCE OF ITA NO.476/ASR/2015 2 LD. COUNSEL AND THEREFORE, ADJOURNMENT APPLICATION WAS REJECTED AND LD. DR WAS HEARD. 3. HAVING HEARD THE LD. DR AND PERUSING THE RELEVAN T MATERIAL AVAILABLE ON RECORD, WE FIND THAT THE LD. CIT(E) HA S PASSED AN EX-PARTE ORDER OBSERVING AS UNDER : 2. AS PER RECORDS, THE ASSESSEE HAS NEITHER PROVIDED ANY NOTE ON ITS ACTIVITIES NOR BALANCE SHEETS SINCE ITS INCEPTI ON HAVE BEEN PROVIDED BY THE APPLICANT TRUST. THERE IS NO MATERI ALS MADE AVAILABLE TO ME SO THAT I COULD BE SATISFIED ABOUT THE GENUINENESS OF THE ACTIVITIES OF THE TRUST OR INSTITUTION. RELIANC E IS MADE IN THE CASE OF COMMISSIONER OF INCOME TAX-1, CHANDIGARH VS. SRI GURU GORAKH NATH CHARITABLE EDUCATIONAL SOCIETY, ROPAR OF PUNJA B & HARYANA HIGH COURT DATED 05.05.2015 VIDE WHICH THE POWER OF THE COMMISSIONER TO LOOK INTO THE OBJECTS OF THE SOCIET Y AND THE GENUINENESS OF THE SAME CANNOT BE DOUBTED WHEN THE BASIS IS OF NON-SUPPLY OF INFORMATION. 3. THE REGISTRATION U/S 12AA OF THE I.T.ACT, 1961 I S THUS, DENIED TO THE TRUST. 5. IN VIEW OF THE ABOVE OBSERVATIONS OF THE LD. CI T(E), IT IS EVIDENT THAT THE ASSESSEE HAS NEITHER APPEARED, NOR PROVIDE D ANY NOTE ON ITS ACTIVITIES NOR PRODUCED BALANCE SHEETS SINCE THE INCEPTION OF THE TRUST, FROM WHICH THE GENUINENESS OF THE ACTIVITIES OF THE TRUST COULD BE GATHERED. THEREFORE, IN THE INTEREST OF JUSTICE, WE DEEM IT APPROPRIATE TO REMIT THE ISSUE BACK TO THE FILE OF THE LD. CIT(E), TO BE DECIDED AFRESH IN ACCORDANCE WITH LAW, AFTER AFFORDING DUE AND ADEQUA TE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE-TRUST SHA LL, NO DOUBT, COOPERATE WITH THE LD. CIT(E) IN FRESH PROCEEDINGS AND PRODUCE ALL THE MATERIAL REQUIRED BY THE LD. CIT(E). ITA NO.476/ASR/2015 3 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 16/09/20 16. SD/- SD/- (N.K. CHOUDHRY) (T.S. KAPOOR ) JUDICIAL MEMBER ACCOUNTANT MEMBER /SKR/ DATED: 16/09/2016 COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: MARK FOUNDATION & WELFARE SOCIETY, AM RITSAR. 2. THE CIT(E), CHANDIGARH 3. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.