Anant Shekshnik Sansthan, Jabalpur V. Commissioner of Income tax,Examption, Bhopal

ITA 52/JAB/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 2242 (ITAT-JABALPUR)
• Duration Of Justice: 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Appeal Filed On: 04-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ABHISHEK OSWAL
• Keywords: Opportunity of being heard
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ./ ITA NO. 52/JAB/2017 / ASSESSMENT YEAR : 2017-18 ANANT SHEKSHNIK SANSTHAN, PLOT NO.25, TELEGRAPH GATE NO.4, WRIGHT TOWN, JABALPUR(MP) PAN : AACTA 7059 H VS COMMISSIONER OF INCOME-TAX (EXEMPTION), BHOPAL (MP) / (APPELLANT) / (RESPONDENT) ASSESSEE BY : SHRI ABHISHEK OSWAL, ADV. REVENUE BY : SHRI PD CHOUGULE, DR / DATE OF HEARING : 13/03/2018 / DATE OF PRONOUNCEMENT: 15/03/2018 / O R D E R PER MANISH BORAD, ACCOUNTANT MEMBER:- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE LEARNED COMMISSIONER OF INCOME-TAX (EXEMPTION), BHOPAL DATED 13.09.2017 REJECTING THE REGISTRATION SOUGHT BY THE ASSESSEE U/S 12AA OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) . 2. AT THE OUTSET, LEARNED COUNSEL FOR THE ASSESSEE SUB MITTED THAT LD. CIT(EXEMPTION) HAS PASSED AN EX-PARTE ORDER WITHOUT APP RECIATING THE DETAILS AS WELL AS DOCUMENTS FILED DURING THE COURSE O F PROCEEDINGS RELATING TO APPLICATION UNDER SECTION 12AA OF THE ACT. LEARNED C OUNSEL URGED FOR PROVIDING ONE MORE OPPORTUNITY TO PRESENT ITS CASE B EFORE THE LD. CIT(EXEMPTION). LEARNED DEPARTMENTAL REPRESENTATIVE R AISED NO OBJECTION TO THIS PLEA OF THE LEARNED COUNSEL FOR THE ASSESSEE. 3. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RE CORD PLACED BEFORE US. WE FIND THAT ASSESSEE, WHICH IS AN ASSOCIATIO N OF PERSON, APPLIED FOR REGISTRATION UNDER SECTION 12AA OF THE ACT IN FORM NO.10A ON ITA NO.52/JAB/2017 ANANT SHEKSHNIK SANSTHAN VS. CIT(EXEMPTION) AY : 2017-2018 2 31.03.2017. VARIOUS DETAILS ABOUT THE OBJECTS AND ACTIVITIES OF THE APPLICANT WERE CALLED FOR. ASSESSEE RECEIVED NOTICE THROUGH A SSESSING OFFICER, TO WHICH THE ASSESSEE SOUGHT ADJOURNMENT ON 08.08.2017 AND MATTER FINALLY GOT ADJOURNED TO 07.09.2017. SUBSEQUENTLY, THE LD. CIT(EXEMPTIO N) PASSED AN EX-PARTE ORDER ON 13.09.2017 AS THE ASSESSEE COULD NOT APPEAR ON 07.09.2017. WE FIND THAT ASSESSEE WAS GIVEN ONLY ONE OPPORTUNITY AND THE LD. CIT(EXEMPTION) HURRIEDLY FRAMED THE EX-PARTE ORDER. WE, THEREFORE, IN THE INTERESTS OF JUSTICE, ARE OF THE VIEW THAT THE ISSUE NEEDS TO BE SET ASIDE TO THE FILE OF THE LD. CIT(EXEMPTION) FOR DE NOVO ADJUDICATION. WE ORDER SO AND DIRECT THE LD. CIT(EXEMPTION) TO EXAMINE THE DOCUMEN TS FILED BY THE ASSESSEE IN SUPPORT OF ITS APPLICATION FILED FOR REGIS TRATION UNDER SECTION 12AA OF THE ACT AND NEEDLESS TO MENTION THAT ASSESSEE SH OULD BE GIVEN ADEQUATE OPPORTUNITY OF BEING HEARD. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 15 TH MARCH, 2018 AT JABALPUR. SD/- SD/- (KUL BHARAT) JUDICIAL MEMBER (MANISH BORAD) ACCOUNTANT MEMBER JABALPUR; DATED 15/03/ 2018 *BIT / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) 5. , , / DR, ITAT, JABALPUR 6. / GUARD FILE . / BY ORDER, TRUE COPY / ( DY./ASSTT.REGISTRAR) , / ITAT, JABALPUR