M/s. Azad Public School (Society), New Delhi V. CIT, Ghaziabad

ITA 5139/DEL/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 65945 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-12-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 03-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BHIM SINGH
• Assessee Lawyers: ADJOURNMENT REJECTED
• Keywords: Principle of natural justice
• Section: 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH A : NEW DELHI) BEFORE SHRI U.B.S. BEDI, JUDICIAL MEMBER AND SHRI SHAMIM YAHHA, ACCOUNTANT MEMBER ITA NO.5139/DEL /2012 (ASSESSMENT YEAR : N.A.) AZAD PUBLIC SCHOOL (SOCIETY), VS. CIT, GHAZIABAD, C/O PADAM DINESH & CO., CA, 11/6B, IIND FLOOR, SHANTI CHAMBER, PUSA ROAD, NEW DELHI. (PAN/GIR NO.AACAA2619Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : ADJOURNMENT REJECTED REVENUE BY : SHRI BHIM SINGH, SR.DR ORDER PER U.B.S. BEDI, J.M. THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST TH E ORDER PASSED BY THE CIT, GHAZIABAD DATED 27.07.2012, WHEREBY REJECTION OF AP PLICATION U/S 12A OF THE I.T. ACT, 1961 FOR THE REGISTRATION OF THE SOCIETY, HAS BEEN CHALLENGED. 2. ASSESSEE HAS MOVED AN APPLICATION IN FORM 12A OF THE ACT FOR GRANT OF REGISTRATION AND REPORT WAS CALLED FOR FROM JT.CIT AND BY REPRODUCING REPORT OF THE JT.CIT AND AFTER GOING THROUGH THE RECORD, CIT CONCLUDED T O REJECT THE APPLICATION AS PER LAST PARA. OF THE ORDER AS UNDER: CONSIDERING ALL THESE FACTS AND CIRCUMSTANCES OF T HE CASE, IT APPEARS THAT THE APPLICANT HAS NOT CLARIFIED WITH RESPECT TO STATUS/ ENTITY OF THE ORGANIZATION AND ITS WORKING. IF THE SOCIETY WAS WORKING EARLIER THEN H OW HAVE THE ASSETS/LIABILITIES MERGED WITH THE TRUST. THUS, IT IS NOT A FIT CASE FOR REGISTRATION UNDER SECTION 12A OF I.T. ACT, 1961. THEREFORE, THE REGISTRATION SOU GHT UNDER SECTION 12AA OF THE ACT IS DENIED AND APPLICATION IS REJECTED. I.T.A. NO.5139/DEL./2012 (A.Y. : N.A.) 2 3. AGGRIEVED BY THIS ORDER OF CIT, ASSESSEE HAS COM E UP IN APPEAL RAISING FOLLOWING GROUNDS: 1. AFTER HAVING REGARD TO THE FACTS AND CIRCUMSTAN CES OF THE CASE CIT HAS ERRED IN LAW AND ON FACTS IN REFUSING THE REGISTRAT ION U/S 12AA TO THE APPELLANT SOCIETY. 2. THAT IN ANY VIEW OF THE MATTER AND IN ANY CASE, ACTION OF CIT IN REFUSING THE REGISTRATION U/S 12AA IS BAD IN LAW AND AGAINST THE FACTS AND CIRCUMSTANCES OF THE CASE AND IS CONTRARY TO THE PR INCIPLES OF NATURAL JUSTICE. 3. THAT THE APPELLANT CRAVES THE LEAVE TO ADD, MODI FY, AMEND OR DELETE ANY OF THE GROUNDS OF APPEAL AT THE TIME OF HEARING AND AL L THE ABOVE GROUNDS ARE WITHOUT PREJUDICE TO EACH OTHER. 4. ASSESSEE DID NOT APPEAR AT THE TIME OF HEARING O F THE APPEAL, BUT THROUGH HIS COUNSEL HAS SENT AN APPLICATION STATING THEREIN THA T DUE TO CERTAIN UNAVOIDABLE REASONS, HE HAS NOT BEEN ABLE TO ATTEND THE PROCEEDINGS AND SOU GHT ADJOURNMENT. THE APPLICATION OF THE ASSESSEES AR HAS BEEN CONSIDERED, BUT GROUND T AKEN WAS NOT ADEQUATE TO GRANT ADJOURNMENT AS IT DID NOT SPELL OUT THE REASON, SO, IT CAME TO BE REJECTED. WE PROCEEDED TO DECIDE THE APPEAL OF THE ASSESSEE EX-PARTE AFTER HE ARING LD.DR AND CONSIDERING THE MATERIAL ON RECORD. 5. AFTER HEARING LD.DR AND CONSIDERING THE MATERIAL ON RECORD, WE FIND THAT CIT HAS JUST REJECTED THE APPLICATION OF THE ASSESSEE WITHO UT CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE IN THE LIGHT OF THE RELEV ANT PROVISIONS OF LAW AND HAS ALSO NOT GIVEN APPROPRIATE REASONING. THEREFORE, IN THE INT EREST OF JUSTICE AND TO HAVE FAIR PLAY IN THE MATTER WE FIND IT JUST AND APPROPRIATE TO SET A SIDE THE ORDER OF THE CIT AND RESTORE THE MATTER BACK ON HIS FILE WITH THE DIRECTION TO CONSI DER THE APPLICATION OF THE ASSESSEE AFRESH AFTER GIVING DUE OPPORTUNITY TO THE ASSESSEE. WE H OLD AND DIRECT ACCORDINGLY. I.T.A. NO.5139/DEL./2012 (A.Y. : N.A.) 3 3. AS A RESULT, THE APPEAL OF THE ASSESSEE GETS ACC EPTED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 07.12.2012. SD/- S D/- (SHAMIM YAHYA) (U.B.S. BEDI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : DEC. 07, 2012. SKB COPY OF THE ORDER FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. JT. CIT 4. CIT, GHAZIABAD 5. CIT(ITAT) DEPUTY REGISTRAR, ITAT