Advit Chaitanya Bhakti Mission, Mathura V. CIT, Mathura

ITA 488/AGR/2008

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 6946 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 9 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-04-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 13-04-2010
• Assessment Year: misc
• Appeal Filed On: 08-07-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S R SAHU
• Keywords: Opportunity of being heard
• Section: 80G; 12AA

Judgement Text

1 ITA 488-08 IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH : AGRA. ( BEFORE SHRI R.K. GUPTA AND SHRI P.K. BANSAL ) ITA NO. 488/AG./2008 ADVATI CHAITANYA BHAKTI MISSION, VS. THE COMMISION ER OF INCOME-TAX-1, ADVAIT VAN, SURAJ GHAT, VRINDAVAN. AGRA. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI S.R. SAHU, JR. D/ R ORDER PER R.K. GUPTA, J.M. THE MAIN EFFECTIVE GROUND IN APPEAL OF ASSESSEE IS AGAINST NON-PROVIDING THE EFFECTIVE OPPORTUNITY OF BEING HEARD BEFORE REJECTI NG THE RENEWAL APPLICATION UNDER SECTION 80G OF THE ACT. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE ON THE D ATE OF HEARING OF THE APPEAL. HOWEVER, THE APPEAL IS BEING DISPOSED OFF AFTER CON SIDERING THE ORDER OF LD. CIT AND THE ARGUMENT OF THE LD. D/R. THE LD. D/R HAS PLACED RE LIANCE ON THE ORDER OF LD. CIT. AFTER CONSIDERING THE ORDER OF LD. CIT, IT IS SEEN THAT N ONE COULD APPEAR BEFORE LD. CIT ON BEHALF OF THE ASSESSEE AND IN ABSENCE OF ANY MATERIAL ON R ECORD, THE LD. CIT REJECTED THE RENEWAL APPLICATION UNDER SECTION 12AA AND UNDER SECTION 80 G OF THE ACT FILED BY THE ASSESSEE. WE ARE OF THE VIEW THAT ONE MORE EFFECTIVE OPPORTUN ITY SHOULD BE ALLOWED TO ASSESSEE TO PLEAD ITS CASE BEFORE LD. CIT. IT IS ALSO A MATTER OF FACT THAT EARLIER, REGISTRATION UNDER SECTION 12AA AND UNDER SECTION 80G WAS GRANTED. TH IS TIME ASSESSEE HAS FILED RENEWAL 2 APPLICATION. IF THE APPLICATION IS IN ORDER AND DO ES NOT REQUIRE ANY FURTHER INFORMATION, THEN REGISTRATION SHOULD BE GRANTED BY THE LD. CIT. HOWEVER, AS THE APPLICATION WAS DISMISSED EX PARTE, THEREFORE, TO MEET THE ENDS OF JUSTICE, WE RESTORE THE MATTER TO THE FILE OF LD. CIT TO EXAMINE THE APPLICATION AFRESH AND AF TER AFFORDING OPPORTUNITY TO THE ASSESSEE PASS A SPEAKING ORDER. WE ORDER ACCORDINGL Y. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 13. 04.2010. SD/- SD/- ( P.K. BANSAL ) ( R.K. GUPTA ) ACCOUNTANT MEMBER JUDICIAL MEMBER AGRA, DATED : 13/04/2010. D/- COPY FORWARDED TO :- THE APPELLANT THE RESPONDENT THE CIT THE CIT (A) CONCERNED. THE D/R, ITAT AGRA. GUARD FILE (ITA NO. 488/AG/2008) BY ORDER, AR ITAT AGRA.