SUKHMANI SOCIETY FOR CITIZEN SERVICES, BATHINDA V. INCOME TAX OFFICER (exemption) WARD, AMRITSAR

ITA 486/ASR/2019

AI Insights

The case involves the Sukhmani Society for Citizens Services appealing against the orders of the Commissioner of Income Tax (Appeals), Bathinda, which denied them deductions under section 11 of the Income Tax Act for the assessment years 2013-14 and 2014-15. The society's registration under section 12AA was restored by the ITAT Amritsar on 15.05.2018, but the CIT(E), Chandigarh, had not given effect to this order for over five years. The society argued that the delay in filing the appeals was due to administrative holdups, which the Tribunal accepted as bona fide. Both parties agreed to remand the case to the CIT(A) for a fresh decision considering a relevant judgment from the Punjab & Haryana High Court.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 114738 (ITAT-AMRITSAR)
• Duration Of Justice: 4 year(s) 1 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 07-08-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 10-07-2019
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DIGVIJAI KUMAR CHAUDHARY
• Keywords: Opportunity of being heard
• Section: 11; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 485 & 486/Asr/2019 Assessment Years: 2013-14 & 2014-15 Sukhmani Society for Citizens Services, Room No. 120, Mini Secretariat, Bathinda [PAN: AAEAS 7047J] Vs. I.T.O. (Exemptions), Ward, Amritsar (Appellant) (Respondent) Appellant by : Sh. J. K. Gupta, Adv. Respondent by: Sh. Digvijai Kumar Chaudhary, Sr. DR Date of Hearing: 08.08.2023 Date of Pronouncement: 23.08.2023 ORDER Per Dr. M. L. Meena, AM: Both the appeals have been filed by the by the assessee against the separate orders of the ld. Commissioner of Income Tax (Appeals), Bathinda dated 27.01.2017 & 23.01.2018 in respect of Assessment Years: ITA Nos. 485 & 486/Asr/2019 Sukhmani Society for Citizen Services v. ITO 2 2013-14 & 2014-15 challenging therein not allowing the deduction u/s 11 of the Act particularly when the registration was restored on 15.05.2018 by the Amritsar Bench of ITAT. 2. There was a delay of 383 days in filing the appeal by the assessee before the Tribunal which is being explained on account of the delay in getting approvals from the competent authority in the ADC office and change of officer in-charge during that period. We consider the procedural delay is bonafide for the reason that the delay was caused by the office of ADC in granting the permission to file these appeals before the Tribunal. Accordingly, the said delay of 383 days in filing appeals are hereby condoned and the appeals are admitted to adjudicated on merits of the case. 3. At the outset, the ld. counsel for the assessee has submitted vide application dated 08.08.2023 that the assessee has been granted registration u/s 12AA of the Act as restored by the Tribunal vide its order dated 15.05.2018 by cancelling order passed by the CIT(E), Bathinda u/s 12AA(3) dated 06.01.2014. The ld. AR further submitted that the CIT(E), Chandigarh has not given the appeal effect to the aforesaid order dated ITA Nos. 485 & 486/Asr/2019 Sukhmani Society for Citizen Services v. ITO 3 15.05.2018, although a period of more than five years has been lapsed. The ld. AR has submitted that the delay of the department against the order of the Amritsar Bench of ITAT dated 15.05.2018 has been decided by the jurisdictional Punjab & Haryana High Court, however, he could not produce the copy of the said judgment. Therefore, he requested that both the appeals be remanded back to the ld. CIT(A) to pass the order afresh to examine the matter in the light of the decision of the Hon’ble Punjab & Haryana High Court. The assessee undertakes to file the copy of the said judgment before CIT(A) with other documentary evidence to seek the relief in the matter. 4. Per contra, ld. DR has no objection to the request of the counsel of the assessee. 5. Having heard the rival contention, perusal of the record and the impugned order, we consider it deem fit to remand back the matter to the file of the CIT(A) to examine the issue in the light of the decision of the Hon’ble Punjab & Haryana High Court which is being claimed to be delivered in favor of the assessee. The CIT(A) shall grant an adequate opportunity of being heard to the assessee and the Assessing Officer (AO), ITA Nos. 485 & 486/Asr/2019 Sukhmani Society for Citizen Services v. ITO 4 while adjudicating the matter. Accordingly, both the appeals are remanded back to the ld. CIT(A). 6. In the result, both the appeals filed by the assessee are allowed for statistical purposes. Order pronounced in the open court on 23.08.2023 Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member *GP/Sr.PS* Copy of the order forwarded to: (1) The Appellant: (2) The Respondent: (3) The CIT(Appeals) (4) The CIT concerned (5) The Sr. DR, I.T.A.T. True Copy By Order