M/S Narain Properties Limited, Kanpur V. The Income Tax Officer-6(2), Kanpur

ITA 539/LKW/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 92216 (ITAT-LUCKNOW)
• Duration Of Justice: 2 year(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-07-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 01-07-2015
• Assessment Year: 2004-2005
• Appeal Filed On: 15-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PINKI MAHAWAR
• Assessee Lawyers: P K KAPOOR
• Keywords: Opportunity of being heard
• Section: 80G; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI. A. K. GARODIA, ACCOUNTANT MEMBER ITA NO.542 & 543/LKW/2014 ASSESSMENT YEAR:2013-14 BRAHMDUTT DEWEDI SMARAK SEWA SAMITI BASTI V. CIT FAIZABAD TAN/PAN:AAATB8963H (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI. P. K. KAPOOR, C.A. RESPONDENT BY: SMT. PINKI MAHAWAR, D.R. DATE OF HEARING: 01 07 2015 DATE OF PRONOUNCEMENT: 15 07 2015 O R D E R PER SUNIL KUMAR YADAV: THESE APPEALS ARE PREFERRED BY THE ASSESSEE AGAINST THE RESPECTIVE ORDERS OF THE LD. COMMISSIONER OF INCOME-TAX DENYING REGISTRATION UNDER SECTION 12AA OF THE INCOME-TAX ACT, 1961 (HEREINAFTER CALLED IN SHORT THE ACT') AND REJECTING THE APPLICATION OF THE ASSESSEE FILED UNDER SECTION 80G OF THE ACT. 2. THE FACTS IN BRIEF BORNE OUT FROM THE RECORD ARE THAT THE ASSESSEE HAS FILED AN APPLICATION FOR GRANT OF REGISTRATION UNDER SECTION 12AA OF THE ACT. BESIDES, HE HAS ALSO FILED AN APPLICATION UNDER SECTION 80G OF THE ACT. THE APPLICATION FILED UNDER SECTION 12AA OF THE ACT WAS TAKEN UP BY THE LD. COMMISSIONER OF INCOME-TAX, AND INITIALLY THE LD. COUNSEL FOR THE ASSESSEE HAS APPEARED AND REQUESTED FOR ADJOURNMENT BUT THEREAFTER NONE APPEARED ON BEHALF OF THE ASSESSEE AND THE LD. COMMISSIONER OF INCOME-TAX HAS :- 2 -: DISPOSED OF THE APPLICATION FILED UNDER SECTION 12AA OF THE ACT BY DISMISSING THE SAME. 3. THE LD. COUNSEL FOR THE ASSESSEE APPEARED BEFORE US AND HAS CONTENDED THAT PROPER APPEARANCE WAS MADE ALONG WITH RELEVANT RECORD, BUT THE LD. COMMISSIONER OF INCOME-TAX HAS NOT TAKEN COGNIZANCE OF THE SAME AND HAS REJECTED THE APPLICATION FOR GRANT OF REGISTRATION UNDER SECTION 12AA OF THE ACT. THEREFORE, IN THE INTEREST OF JUSTICE, THE MATER MAY BE RESTORED BACK TO THE FILE OF THE LD. COMMISSIONER OF INCOME-TAX WITH A DIRECTION TO RE-EXAMINE THE CLAIM OF THE ASSESSEE IN THE LIGHT OF EVIDENCE AVAILABLE WITH HIM. 4. THE LD. D.R. DID NOT DISPUTE THE REQUEST MADE BY THE LD. COUNSEL FOR THE ASSESSEE. 5. HAVING CAREFULLY EXAMINED THE ORDER OF THE LD. COMMISSIONER OF INCOME-TAX, WE FIND THAT THE LD. COUNSEL FOR THE ASSESSEE HAS APPEARED ONCE BEFORE THE LD. COMMISSIONER OF INCOME-TAX. THEREAFTER NONE APPEARED ON BEHALF OF THE ASSESSEE AND THE LD. COMMISSIONER OF INCOME- TAX HAS RECORDED IN HIS ORDER THAT NO DETAILS WERE AVAILABLE BEFORE HIM IN ORDER TO ADJUDICATE THE ISSUE WHETHER THE ASSESSEE IS ENGAGED IN CHARITABLE ACTIVITIES OR NOT. IN THE LIGHT OF THESE FACTS, WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE AFFORDED TO THE ASSESSEE AND ACCORDINGLY WE SET ASIDE THE ORDER OF THE LD. COMMISSIONER OF INCOME-TAX PASSED UNDER SECTION 12AA OF THE ACT WITH A DIRECTION TO RE-ADJUDICATE THE ISSUE OF GRANT OF REGISTRATION UNDER SECTION 12AA OF THE ACT AFTER AFFORDING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO PRODUCE THE RELEVANT RECORD BEFORE THE LD. COMMISSIONER OF INCOME-TAX ON HIS DEMAND. 6. THE APPLICATION FILED BY THE ASSESSEE UNDER SECTION 80G OF THE ACT WAS ALSO REJECTED BY THE LD. COMMISSIONER OF INCOME-TAX HAVING RELIED UPON :- 3 -: HIS ORDER PASSED ON THE APPLICATION FOR GRANT OF REGISTRATION UNDER SECTION 12AA OF THE ACT. SINCE THE ORDER OF THE LD. COMMISSIONER OF INCOME-TAX PASSED UNDER SECTION 12AA OF THE ACT HAS BEEN SET ASIDE AND THE MATTER IS RESTORED BACK TO HIS FILE, THE ORDER PASSED ON APPLICATION UNDER SECTION 80G OF THE ACT IS ALSO SET ASIDE AND THE MATTER IS RESTORED TO HIS FILE FOR ADJUDICATING THE SAME IN THE LIGHT OF THE ORDER PASSED UNDER SECTION 12AA OF THE ACT. 7. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTIONED PAGE. SD/- SD/- [A. K. GARODIA] [SUNIL KUMAR YADAV] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 15 TH JULY, 2015 JJ:0107 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR