Shri Vishwakarma Suthar Samaj Seva Samiti, BIKANER V. CIT, BIKANER

ITA 550/JODH/2010

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 62052 (ITAT-JODHPUR)
• Duration Of Justice: 1 year(s) 8 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-07-2012
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 18-11-2010
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUBHASH CHANDRA
• Keywords: Opportunity of being heard
• Section: 12A

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH JODHPUR. ( BEFORE SHRI R.K. GUPTA AND SHRI N.K. SAINI ) ITA NO. 550/JODH/2010 UNDER SECTION 12AA(1)(B)(II) . SHRI VISHWAKARMA SUTHAR SAMAJ SEWA SAMITI VS. CI T ADARSH COLONY, NOKHA BIKANER (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI SUBHASH CHANDRA DATE OF HEARING : 20.07.2012. DATE OF PRONOUNCEMENT : 20-07-2012 ORDER DATED : 20 /07/2012. PER R.K. GUPTA, J.M. THIS IS AN APPEAL BY ASSESSEE AGAINST THE ORDER OF THE LD.CIT, BIKANER DATED 27-09-2010 UNDER SECTION 12AA(1)(B)(II) OF THE I.T. ACT, 1961. 2.1 IN THIS CASE, THE ASSESSEE TRUST IS OBJECTING A S TO REJECTION OF APPLICATION FILED FOR REGISTRATION U/S 12A OF THE ACT ON 29-03-2010. 2.2 THE BENCH AFTER GOING THROUGH THE GROUNDS OF AP PEAL OF THE ASSESSEE AND THE ORDER OF THE LD.CIT, IT IS FOUND THAT ANYBODY CAN APPEAR BEFORE THE LD. CIT AT THE TIME OF HEARING OF THE APPLICATION. THE LD. CIT REJECTED T HE APPLICATION OF THE ASSESSEE DRAWING ADVERSE INFERENCE THAT NO CHARITABLE ACTIVITY HAS B EEN CARRIED OUT BY THE ASSESSEE TRUST AS NO DOCUMENTARY EVIDENCE HAS BEEN PRODUCED FOR THE S AME BEFORE HIM. WE ARE OF THE VIEW THAT TO MEET THE ENDS OF JUSTICE, THE MATTER SHOULD GO BACK TO THE FILE OF LD. CIT TO DECIDE 2 THE APPLICATION FOR REGISTRATION AFRESH AFTER AFFOR DING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE TRUST. WE ORDER ACCORDINGLY 3.0 IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES.. 4.0 THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 2 0-07-2012. SD/- SD/- ( N.K. SAINI ) ( R.K. GUPTA ) ACCOUNTANT MEMBER JUDICIAL MEMBER JODHPUR, *MISHRA COPY FORWARDED TO :- 1.SHRI VISHWAKARMA SUTHAR SAMAJ SEVA SAMITI. 2. THE CIT, BIKANER. 3. THE D/R 4. GUARD FILE (ITA NO.550/JODH/2010) BY ORDER, AR ITAT JODHPUR.