Nazareth Christian Welfare Society, Ludhiana V. CIT-I, Ludhiana

ITA 50/CHANDI/2011

• Counselvise Citation: [2011] 135 COUNSELVISE.COM (IT) 1280 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-03-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 28-03-2011
• Assessment Year: misc
• Appeal Filed On: 17-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• Keywords: Bonafide belief; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL: B BENCH: CH ANDIGARH BEFORE HONBLE SHRI D K SRIVASTAVA, AM AND HONBLE MS. SUSHMA CHOWLA, JM ITA NO. 50/CHANDI/2011 NAZARETH CHRISTIAN WELFARE V. C.I.T-I, RISHI NA GAR, LUDHIANA SOCIETY, H NO. B-XI/2334/C4 PLAY GROUND, ISS NAGAR, LUDHIANA PAN: AACTN 2423 R APPELLANT BY: SHRI HARI OM ARORA RESPONDENT BY: SHRI S.K. MITTAL ORDER D K SRIVASTAVA: THE APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE LD. CIT, LUDHIANA ON 15.11.2010 REJECTING TH E CLAIM OF THE ASSESSEE-SOCIETY FOR REGISTRATION U/S 12AA(1) ON ACCOUNT OF DEFAULT ON T HE PART OF THE ASSESSEE IN ENTERING APPEARANCE BEFORE THE LD. CIT ON 9.11.2010. 2. IN SUPPORT OF APPEAL, THE LD. COUNSEL FOR THE AS SESSEE SUBMITTED THAT THE ASSESSEE COULD NOT ENTER APPEARANCE BEFORE THE CIT ON 9.11.2 010 AS THE REQUISITE INFORMATION SOUGHT FOR BY THE LD. CIT HAD BEEN SUBMITTED TO THE CONCER NED AO AND THEREFORE THE ASSESSEE WAS UNDER BONAFIDE BELIEF THAT HIS PRESENCE BEFORE THE LD. CIT WAS NOT NECESSARY. IT WAS FURTHER SUBMITTED THAT FAILURE ON THE PART OF THE ASSESSEE IN ENTERING APPEARANCE BEFORE THE LD. CIT ON 9.11.2010 WAS NOT INTENTIONAL BUT BONA-FIDE IN V IEW OF AFORESAID FACTS. IT WAS ALSO SUBMITTED THAT THE POWER OF LD. CIT U/S 12AA(1) WAS LIMITED TO SATISFYING HIMSELF ABOUT THE OBJECTS OF THE TRUST/INSTITUTION AND THE GENUINENES S OF ITS ACTIVITIES. ACCORDING TO THE ASSESSEE, THE LD. CIT HAS NOT RECORDED ANY FINDING ON THE AFORESAID ASPECT OF THE MATTER AND THEREFORE THE MATTER COULD BE RESTORED TO HIS FILE FOR FRESH DECISION IN CONFORMITY WITH LAW. 4. IN REPLY, THE DR SUPPORTED THE ORDER PASSED BY T HE LD. CIT. 5. WE HAVE HEARD BOTH THE PARTIES AND CAREFULLY CON SIDERED THEIR SUBMISSIONS. AFTER GOING THROUGH THE FACTS OF THE CASE, WE ARE SATISFI ED THAT THE MATTER DESERVES TO BE RESTORED TO THE FILE OF LD. CIT AS REGARDS TO GENUINENESS OF ITS ACTIVITIES IN CONFORMITY WITH LAW. WE THEREFORE SET ASIDE HIS ORDER AND RESTORE THE MATTE R TO HIS FILE FOR A FRESH DECISION IN CONFORMITY WITH LAW. THE ASSESSEE IS ALSO DIRECTED TO FURNISH ALL THE RELEVANT DETAILS BEFORE THE COMMISSIONER AS AND WHEN THEY ARE CALLED FOR. A PPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON MARCH, 2011 (SUSHMA CHOWLA) (D K SRIVASTAVA) JUDICIAL MEMBER ACCOUNTANT MEM BER CHANDIGARH: THE MARCH, 2011 SURESH COPY TO: 1. THE APPELLANT, NAZARETH CHRISTIAN WELFARE SOCIET Y (REGD) LUDHIANA 2. THE RESPONDENT, C.I.T.-I, LUDHIANA 3. THE CIT(A), LUDHIANA 4. THE LD. CIT, 5. THE D.R, INCOME-TAX DEPARTMENT, CHANDIGARH BY ORDER ASSISTANT REGISTRAR, ITAT, CHANDIGARH NAZARETH CHRISTIAN WEFARE SOCIETY 50/CHANDI/2011 2