Sadhana Educational & Empowerment Foundation, Pune V. CIT - I Pune, Pune

ITA 485/PUN/2010

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 3291 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-10-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: misc
• Appeal Filed On: 12-10-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARESHWAR SHARMA
• Keywords: Opportunity of being heard
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV JM AND SHRI D. KARUNAKARA RAO, AM I.T.A. NO. 485/PN/2010 SADHANA EDUCATIONAL & EMPOWERMENT FOUNDATION 392A MAHALE PLOT, DEEP BUNGLOW VETAL CHOWK ROAD, MODEL COLONY, PUNE-411 016. PAN AAFTS 8151 D APPELLANT VS. COMMISSIONER OF INCOME-TAX I, PUNE RESPONDENT APPELLANT BY : NONE RESPONDENT BY: SHRI HARESHWAR SHARMA ORDER PER SHAILENDRA KUMAR YADAV JM THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT-I PUNE DATED 13-1-2010 ON THE FOL LOWING GROUNDS. 1. COMMISSIONER OF INCOME TAX ERRED IN REJECTING REGISTRATION U/S 12A/12AA OF THE ACT. SAME MAY PLEA SE BE GRANTED FROM THE INCEPTION OF THE INSTITUTE. 2. GROUND NO. 1 IS WITHOUT TO THE FACT THAT REGISTR ATION IS DEEMED TO HAVE GRANTED AN APPLICATION DATED 24 TH JULY 2006, ON WHICH NOTHING IS HEARD. CIT MAY PLEASE BE DIRECTED TO COMMUNICATE THE REGISTRATION NUMBER GIV EN. 3. HONBLE CIT HAS ERRED IN NOT ALLOWING PROPER OPPORTUNITY OF BEING HEARD ORDER IS BAD IN LAW FOR LACK OF OPPORTUNITY. 2. VIDE APPLICATION IN FORM NO. 10A THE ASSESSEE RE QUESTED FOR GRANT OF REGISTRATION U/S 12A OF THE ACT. IT W AS FOUND THAT THE APPLICATION WAS NOT ACCOMPANIED BY THE AUDIT RE PORT AND NOTES ON ACTIVITIES AND THE INSTITUTION HAS BEEN CR EATED ON 17- 3-2006. REVENUE AUTHORITIES OBSERVED THAT THE ASSE SSEE HAS ITA NO. 485/PN/10 SADHANA EDUCATIONAL AND EMPOWERMENT FOUNDATION 2 NOT FILED THE DETAILS WITH REGARDS TO GENUINENESS O F THE ACTIVITIES. ACCORDINGLY, THE ASSESSEE WAS NOT GRAN TED REGISTRATION U/S 12A OF THE ACT. 3. ON APPEAL, NONE APPEARED ON BEHALF OF THE ASSESS EE. ACCORDING TO US THERE IS NOTHING ON RECORD THAT THE ASSESSEE WAS PROVIDED DUE OPPORTUNITY OF HEARING BEFORE REJE CTING THE CLAIM OF REGISTRATION, WHICH IS NOT JUSTIFIED. DUE OPPORTUNITY OF HEARING IS ESSENCE OF PRINCIPLES OF NATURAL JUST ICE. 4. IN THE INTEREST OF JUSTICE, WE RESTORE THE MATTE R TO THE FILE OF THE CIT WITH A DIRECTION TO DECIDE THE SAME AS P ER FACT AND LAW AFTER PROVIDING DUE OPPORTUNITY OF HEARING. SI NCE WE ARE RESTORING THE MATTER ON PRELIMINARY ISSUE, WE ARE R EFRAINING TO COMMEND ON MERITS OF THE ISSUE AT HAND. 5. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 8 TH OCTOBER 2010 SD/- SD/- (D. KARUNAKARA RAO) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE, DATED THE 8 TH OCTOBER 2010 ANKAM COPY FORWARDED TO: (1) ASSESSEE (2) DEPARTMENT (3) CIT I PUNE (5) THE D.R. A BENCH, PUNE TRUE COPY BY ORDER ASSTT. REGISTRAR INCOME-TAX APPELLATE TRIBUNAL, PUNE BENCHES, PUNE ITA NO. 485/PN/10 SADHANA EDUCATIONAL AND EMPOWERMENT FOUNDATION 3