Aaryadev Educational Trust, Noida V. CIT(Exemption), Lucknow

ITA 5542/DEL/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4295 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-10-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 27-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SATPAL GULATI
• Assessee Lawyers: V K GOEL
• Section: 12A; 10(23C); 12

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. KUL BHARAT, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) ITA NO.5542/DEL/2018 ASSESSMENT YEAR: -- AARYADEV EDUCATIONAL TRUST C/O VINOD KUMAR GOEL 282, BOUNDRY ROAD, CIVIL LINES, MEERUT PAN NO. AAETA4328H VS CIT (EXEMPTION) LUCKNOW (APPELLANT) (RESPONDENT) APPELLANT BY SH. V. K. GOEL, ADVOCATE RESPONDENT BY SH. SATPAL GULATI, CIT DR DATE OF HEARING: 04/10/2021 DATE OF PRONOUNCEMENT: 04/10/2021 ORDER PER N. K. BILLAIYA, AM: 1. THIS APPEAL BY THE ASSESSEE IS DIRECTED TOWARDS THE ORDER OF THE CIT(EXEMPTION), LUCKNOW DATED 07.08.20 18 FRAMED U/S. 12 AA (1) (B) (II) OF THE IT ACT. 2. THE GRIEVANCE OF THE ASSESSEE READ AS UNDER :- 2 1. THAT NO PROPER AND REASONABLE OPPORTUNITY GIVE BY T HE CIT(EXEMPTION), LUCKNOW TO THE ASSESSEE. EVEN HE HAS NOT CONSIDERED HIS PROPER DOCUMENTS RELATING TO SECTION 12A FURNISHED BEFORE CIT((EXEMPTION). LUCKNOW). AT THE TIME OF FILING OF APPLICATION FORM VIDE U/S 10A OF I.T. ACT 1961 2. THAT CIT(EXEMPTION) HAS NOT CONSIDERED THAT OBJECTS OF THE TRUST OF EDUCATION ONLY. THE TRUST IS HAVING MUCH BELOW THE RECEIPT AND EXEMPTION ALSO QUALIFYING SECTION 10(23C) OF I.T. A CT. THEREFORE, APPLICATION OF REJECTION U/S 12A IS UNJUSTIFIED. 3. THAT IN PARA NO. 9, THE ORDER OF CIT(EXEMPTION) HAS STATED INCORRECT FACT, SUFFICIENT MATERIAL TO CORROBORATE THE CHARITABLE N ATURE OF THE OBJECTS AND GENUINENESS OF THE ACTIVITIES, NOT FURNISHED HE HAS TOTALLY IGNORED THE INCOME & EXPENDITURE OF THE TRUST. HENCE, EX-PARTY ORDER REJECTION OF THE TRUST CANNOT BE JUSTIFIED. 4. THAT THE ASSESSEE HAS RIGHT TO ADD, MODIFY OR DELET E ANY GROUND DURING THE APPEAL PROCEEDING. 3. REPRESENTATIVES OF BOTH THE SIDES WERE HEARD AT LENGTH. CASE RECORDS CAREFULLY PERUSED. WE FIND THAT THE QU ERRIES RAISED BY THE CIT (EXEMPTION) WAS NOT PROPERLY REPL IED BY THE ASSESSEE. WE FIND THAT ON THE SPECIFIC REQUEST OF T HE CIT(EXEMPTION) THE ASSESSEE DID NOT PRODUCE THE BOO KS OF ACCOUNTS FROM WHICH THE CIT (EXEMPTION) COULD DEDUC E THE CHARITABLE NATURE OF THE ASSESSEE. 4. IN THE INTEREST OF JUSTICE AND FAIR PLAY WE REST ORE THE ISSUE RELATING TO THE REGISTRATION U/S. 12 AA OF TH E ACT TO THE 3 FILES OF THE CIT (EXEMPTION). THE ASSESSEE IS DIREC TED TO COMPLY THE QUERRIES OF THE CIT(EXEMPTION) AND SHOUL D PRODUCE BOOKS OF ACCOUNTS FOR VERIFICATION. THE CIT(EXEMPTION) IS DIRECTED TO EXAMINE THE ISSUES AF RESH IN THE LIGHT OF DOCUMENTARY EVIDENCE TO BE FURNISHED B Y THE ASSESSEE AFTER GIVING A REASONABLE AND SUFFICIENT O PPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 6. DECISION ANNOUNCED IN THE OPEN COURT IN THE PRESENC E OF BOTH THE REPRESENTATIVES ON 04.10.2021. SD/- SD/- (KUL BHARAT) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOU NTANT MEMBER *NEHA* DATE:-04.10.2021 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGI STRAR ITAT NEW DELHI 4 DATE OF DICTATION 04.10.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 04.10.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 04.10.2021 DATE ON WHICH THE APPROVED DRAFT COMES T O THE SR.PS/PS 04.10.2021 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 04.10.2021 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 04.10.2021 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 04.10.2021 DATE ON WHICH THE FILE G OES TO THE BENCH CLERK 04.10.2021 DATE ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON WHICH FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER