Shri Shri 108 Shri Dharmdas Jee Maharaj Khadeswari baba Charitable Trust, V. Commissioner of Income Tax (Exemption), Lucknow

ITA 494/LKW/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 3993 (ITAT-LUCKNOW)
• Duration Of Justice: 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-09-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 30-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Charitable institution; Opportunity of being heard; Principle of natural justice

Judgement Text

I.T.A. NO.494/LKW/16 ASSESSMENT YEAR:N.A. 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI P. K. BANSAL, ACCOUNTANT MEMBER AND SHRI ABY T. VARKEY, JUDICIAL MEMBER ITA NO.494/LKW/2016 ASSTT. YEAR:N.A. SHRI SHRI 108 SHRI DHARAMDAS JEE MAHARAJ, KHANDESWARI BABA CHARITABLE TRUST, 199/6, SHRI KRISHNA JANMBHUMI, POTRA KUND, HANUMAN GARHI, MATHURA. PAN:AAQTS2692J VS. CIT (EXEMPTIONS), LUCKNOW. (APPELLANT) (RESPONDENT) O R D E R PER P. K. BANSAL, A.M. THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAI NST THE ORDER OF CIT (EXEMPTIONS), LUCKNOW DATED 25/05/2016. 2. WE HAVE HEARD THE RIVAL SUBMISSIONS, CAREFULLY CONSIDERED THE SAME ALONG WITH THE ORDERS OF THE TAX AUTHORITIES BELOW. THE ASSESSEE SOCIETY HAS FILED AN APPLICATION FOR REGISTRATION U/S 12A(A) OF THE I.T. ACT ON 04/01/2016 WITH CIT (EXEMPTIONS), LUCKNOW. THE CIT (EXEMPTION S) SENT A NOTICE OF HEARING FOR SPECIFIC QUERIES TO THE ASSESSEE ON 02/ 05/2015 FOR COMPLIANCE ON 25/05/2016 BUT THE ASSESSEE DID NOT APPEAR AS TH E NOTICE WAS RETURNED BY THE POSTAL DEPARTMENT WITHOUT MENTIONING ANY REA SON. IT IS CLEAR FROM THE ORDER OF CIT (EXEMPTIONS) THAT THE NOTICE WAS N OT SERVED ON THE APPELLANT BY SHRI S. C. AGARWAL, ADVOCATE RESPONDENT BY DR. A. K. SINGH, CIT, D.R. DATE OF HEARING 14/09/2016 DATE OF PRONOUNCEMENT 16/09/2016 I.T.A. NO.494/LKW/16 ASSESSMENT YEAR:N.A. 2 ASSESSEE. HOWEVER, THE CIT (EXEMPTIONS) WITHOUT IS SUING ANY FURTHER NOTICE AND WITHOUT GIVING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE, PASSED THE EX-PARTE ORDER REJECTING THE APPLICATION OF THE ASSESSEE MOVED FOR REGISTRATION U/S 12A(A) WHICH IS AGAINST THE PRINCI PLES OF NATURAL JUSTICE. UNDER THESE FACTS, IT IS CLEAR THAT THE ASSESSEE WA S NOT GIVEN PROPER OPPORTUNITY OF BEING HEARD. WE, THEREFORE, SET ASID E THE ORDER OF CIT (EXEMPTIONS) AND RESTORE THE MATTER BACK TO HIS FIL E WITH THE DIRECTION THAT THE CIT (EXEMPTIONS) SHALL GIVE PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND DECIDE THE APPLICATION FOR REGISTRATIO N MOVED BY THE ASSESSEE BEFORE HIM IN ACCORDANCE WITH THE LAW. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 16/09/2016 SD/. SD/. ( ABY T. VARKEY ) ( P. K. BANSAL ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED:16/09/2016 *SINGH COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A) 5. D.R., I.T.A.T., LUCKNOW ASSTT. R EGISTRAR