Sisters of the Soul, Noida V. CIT(E), Lucknow

ITA 5193/DEL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 4832 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: misc
• Appeal Filed On: 03-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S RAMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G NEW DELHI BEFORE SHRI G.D. AGRAWAL, HONBLE PRESIDEN T & SHRI K.N. CHARRY, JUDICIAL MEMBER ITA NO. 5193/DEL/2016 ( ASSESSMENT YEAR: -) SISTERS OF THE SOUL D-118, SECTOR-48, NOIDA AAQTS4104D VS CIT (E) TC-46 V, U.P. STATE CONST. INFRASTRUCTURE DEV. CORP., VIBHUTI KHAND, GOMTI NAGAR, LUCKNOW ASSESSEE BY SH. ANIL GARG, CA REVENUE BY SH. S.S. RAMA, CIT DR ORDER PER SHRI K.N. CHARY, J.M. THIS IS AN APPEAL CHALLENGING THE ORDER DATED 08.0 7.2016 BY THE LD. COMMISSIONER OF INCOME TAX (EXEMPTIONS)-LUC KNOW, (FOR SHORT HEREINAFTER CALLED AS THE LD. CIT (E)), WHE RE UNDER THE LD. COMMISSION REJECTED THE REQUEST FOR REGISTRATION OF THE ASSESSEE SOCIETY U/S 12A(1) OF THE INCOME TAX ACT, 1961 (FOR SHORT HEREINAFTER CALLED AS THE ACT) ON THE GROUND THAT THE ASSESSEE HAD DATE OF HEARING 23.08.2017 DATE OF PRONOUNCEMENT 29.08.2017 2 ITA NO. 5193/DEL/2016 FAILED TO PROVIDE THE COMPLETE ADDRESS AND PAN OF T HE DONORS AND ALSO FAILED TO PRODUCE THE BOOKS OF ACCOUNT, BANK S TATEMENTS AND VOUCHERS IN RESPECT OF EXPENSES CLAIMED BY THE ASSE SSEE FOR VERIFICATION OF THE OBJECTS AND ACTIVITIES OF THE T RUST. 2. IT IS THE SUBMISSION OF THE LD. AR THAT UNDER TH E MISTAKE AND IMPRESSION THE RECORD COULD NOT BE PRODUCED BEFORE THE LD. CIT (E) AND IF AN OPPORTUNITY IS GRANTED, THE ASSESSEE IS R EADY TO PRODUCE SUCH EVIDENCES BEFORE THE TRIBUNAL OR THE AUTHORITI ES BELOW. LD. DR SUBMITS THAT IN SPITE OF GRANTING THE BEST OPPOR TUNITY, THE ASSESSEE FAILED TO PRODUCE THE BOOKS OF ACCOUNT AND IN VIEW OF THE FACT THAT IN THE STATEMENT RELATING TO THE RECEIPT AND PAYMENT ACCOUNT UP TO 30.06.2016 INCORPORATED AT PAGE NO. 3 4, THE ASSESSEE CLAIMED TO HAVE DISTRIBUTED DRY FRUITS TO THE POOR AND NEEDY WHICH IS QUITE UNLIKELY HAVING REGARD TO THE FACTS AND CIRCUMSTANCES OF THE CASE. HOWEVER, LD. AR INVITED OUR ATTENTION TO PAGE NO. 18 OF THE PAPER BOOKS, RELATING TO THE NOTE ON ACTIVITIES, WHEREIN IT IS STATED THAT ON 05.12.2015 BLANKETS AN D DRY FRUITS WERE DISTRIBUTED TO THE POOR AND NEEDY WOMEN AND CH ILDREN. LD. DR SUBMITTED THAT IT WOULD NOT BE POSSIBLE FOR THE TRIBUNAL TO 3 ITA NO. 5193/DEL/2016 CONSIDER THE BOOKS OF ACCOUNT AND OTHER MATERIAL TO BE PRODUCED BY THE ASSESSEE, AS SUCH, HE PRAYED TO DISMISS THE APPEAL. 3. ON A CAREFUL CONSIDERATION OF THE MATTER AND HAV ING REGARD TO THE SUBMISSIONS OF THE LD. AR, WE ARE OF THE CONSID ERED OPINION THAT INSTEAD OF DISMISSING THE APPEAL IN LIMINE FOR NON-PRODUCTION OF THE RECORD BEFORE THE LD. CIT (E) DURING THE COU RSE OF ENQUIRY, THE ENDS OF JUSTICE WOULD BE MET BY ALLOWING AN OPP ORTUNITY TO THE ASSESSEE TO PROVE THEIR CASE WITH REFERENCE TO THE DOCUMENTARY EVIDENCE TO BE PRODUCED BEFORE THE LD. CIT (E). WE ORDER ACCORDINGLY. IT IS MADE AMPLY CLEAR THAT IT IS THE FINAL OPPORTUNITY TO THE ASSESSEE TO PRODUCE ALL THE RELEVANT RECORD BEFORE THE LD. CIT (E) AND TO COOPERATE FOR THE DISPOSAL OF THE MA TTER ON MERITS. LD. CIT (E) WILL AFFORD AN OPPORTUNITY TO THE ASSES SEE TO PROVE THEIR CASE BY PRODUCING THE RECORD AVAILABLE WITH THEM. 4. IN THE RESULT, APPEAL IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 29.08.2017 SD/- SD/- (G.D. AGRAWAL) (K.N. CHARY) PRESIDENT JUDICIAL ME MBER DATED: 29.08.2017 *KAVITA ARORA 4 ITA NO. 5193/DEL/2016 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT NEW DELHI DRAFT DICTATED ON 24.08.2017 DRAFT PLACED BEFORE AUTHOR 29.08.2017 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 29.8.17 APPROVED DRAFT COMES TO THE SR.PS/PS 29.8.17 KEPT FOR PRONOUNCEMENT ON 29.8.17 FILE SENT TO THE BENCH CLERK 30.8.17 DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER.