IMC OF ITI Bahadurgarh & ITI Woman Bahadurgarh, Bahadurgarh V. CIT, Rohtak

ITA 5218/DEL/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 3517 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-07-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 14-07-2011
• Assessment Year: misc
• Appeal Filed On: 24-11-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `C: NEW DELHI BEFORE SHRI C.L.SETHI, JUDICIAL MEMBER AND SHRI K.G. BANSAL, ACCOUNTANT MEMBER I.T. A. NO.5218/DEL/2010 ASSESSMENT YEAR: --- IMC OF ITI BAHADURGARH & COMMISSIONER OF INCOME-T AX, ITI WOMAN BAHADURGARH, VS. ROHTAK. BAHADURGARH. PAN: AAAA13065Q (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI GURJEET SINGH, CA. RESPONDENT BY: NONE. O R D E R PER C.L. SETHI, JUDICIAL MEMBER: THE ASSESSEE SOCIETY IS IN APPEAL AGAINST THE ORDER DATED 22.09.2010 OF THE LEARNED COMMISSIONER OF INCOME-TAX, ROHTAK UNDE R SECTION 12AA(1)(B)(II) OF THE INCOME-TAX ACT, 1961 (THE ACT ), REJECTING THE ASSESSEES APPLICATION FOR REGISTRATION UNDER SEC. 12AA OF THE ACT. 2. THE ASSESSEE SOCIETY MOVED AN APPLICATION IN FOR M NO.10A ON 30.03.2010 FOR REGISTRATION U/S 12A OF THE ACT. TH E LEARNED COMMISSIONER OF INCOME-TAX CALLED A REPORT FROM THE ASSESSING OF FICER AS TO WHETHER THE ASSESSEE FULFILLED THE CONDITIONS REQUISITE FOR THE GRANT OF REGISTRATION U/S 12A OF THE ACT. A REPORT WAS SUBMITTED BY THE AO THROU GH ADDITIONAL 2 COMMISSIONER OF INCOME-TAX. THE AO DID NOT CLEARLY RECOMMEND THE CASE FOR REGISTRATION AND LEFT THE MATTER TO THE LEARNED CIT TO BE DECIDED ON MERITS. THE LEARNED CIT PROVIDED FURTHER OPPORTUNI TY OF HEARING VIDE HIS LETTER DATED 27.08.2010 FIXING THE HEARING ON 16.09 .2010. ON 16.09.2010 THE ASSESSEE SUBMITTED A REQUEST FOR ADJOURNMENT AND TH E CASE WAS ADJOURNED TO 21.09.2010. THE ASSESSEE WAS THEN HEARD AND THE OR DER WAS PASSED ON 22.09.2010. IN THE ORDER, THE LEARNED CIT HAS OBSE RVED THAT FROM THE REPORT OF THE AO DATED 06.09.2010, IT WAS REVEALED THAT TH E ASSESSEE DID NOT PRODUCE ANY BOOKS OF ACCOUNT/DOCUMENTS BEFORE THE A O. SIMILARLY, CASH BOOKS AND BANK PASS-BOOKS WERE NOT PRODUCED FOR THE RELEVANT PERIOD BEFORE THE COMMISSIONER OF INCOME-TAX ALSO AT THE TIME OF HEARING ON 21.09.2010. THE CIT HAS, THEREFORE, TAKEN A VIEW THAT ACTIVITIE S CLAIMED TO HAVE BEEN CARRIED OUT BY THE SOCIETY/TRUST, CANNOT BE SAID TO BE GENUINE UNLESS THEY ARE SUPPORTED BY THE REGULARLY MAINTAINED FINANCIAL REC ORDS REFLECTED IN BOOKS. HE, THEREFORE, REJECTED THE ASSESSEES APPLICATION FOR REGISTRATION. 3. IN THE COURSE OF HEARING OF THIS APPEAL, THE LEA RNED COUNSEL FOR THE ASSESSEE HAS GIVEN AN UNDERTAKING THAT ALL THE BOOK S OF ACCOUNTS OR DOCUMENTS OR REQUIRED PAPERS SHALL BE PRODUCED BEFO RE THE LEARNED COMMISSIONER OF INCOME-TAX IN ORDER TO ENABLE HIM T O EXAMINE THE NATURE 3 AND GENUINENESS OF THE ACTIVITIES CARRIED OUT BY TH E ASSESSEE SOCIETY OR TRUST, IF ONE MORE OPPORTUNITY IS GRANTED TO THE ASSESSEE. 4. NONE APPEARED FOR THE DEPARTMENT. 5. AFTER CONSIDERING THE TOTALITY OF THE FACTS AND CIRCUMSTANCES OF THE CASE AND TO MEET END OF JUSTICE, WE FIND IT APPROPR IATE TO RESTORE THE MATTER BACK TO THE FILE OF THE LEARNED COMMISSIONER OF INC OME-TAX FOR HIS FRESH ADJUDICATION AFTER EXAMINING THE BOOKS OF ACCOUNTS, DOCUMENTS OR PAPERS AND OTHER RELEVANT MATERIALS IN ORDER TO SATISFY HI MSELF AS TO WHETHER THE ASSESSEE SOCIETY IS ENTITLED FOR REGISTRATION UNDER SEC. 12AA OF THE ACT. WE DO HEREBY DIRECT THE ASSESSEE TO PRODUCE ALL THE RE LEVANT BOOKS OF ACCOUNT, DOCUMENTS OR PAPERS OR MATERIAL BEFORE THE LEARNED COMMISSIONER OF INCOME-TAX WITHOUT ANY EXCUSE, IN THE ABSENCE OF WH ICH THE LEARNED CIT SHALL BE AT LIBERTY TO DECIDE THE MATTER AS PER LAW . WE ORDER ACCORDINGLY. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE SOCIETY/TRUST IS TREATED TO BE ALLOWED FOR A STATISTICAL PURPOSE. 7. THIS DECISION WAS PRONOUNCED IN THE OPEN COURT I MMEDIATELY AFTER THE HEARING WAS OVER ON 14 TH JULY, 2011. SD/- SD/- (K.G. BANSAL) (C.L. SETHI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 14 TH JULY, 2011. 4 ITA NO.5218/DEL/2010 COPY OF THE ORDER FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR BY ORDER *MG DEPUTY REGISTRAR, ITAT.