Millat Imdad Society, V. Commissioner of Income Tax (Exemption), Lucknow

ITA 556/LKW/2015

• Counselvise Citation: [2015] 128 COUNSELVISE.COM (IT) 9781 (ITAT-LUCKNOW)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-10-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 13-08-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside
• Section: 12AA; 22; 20

Judgement Text

1 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.556/LKW/2015 ASSESSMENT YEAR 2015-16 CIT(EXEMPTIONS), LUCKNOW VS MILLAT IMDAD SOCIETY, S.N. ROAD, FIROZABAD PAN A ADTM 0870 H (RESPONDENT) (APPELLANT) SHRI TULA RAM, ITP APPELLANT BY SHRI A .K. SINGH, CIT DR. RESPONDENT BY 11/09/2015 DATE OF HEARING 29/10/2015 DATE OF PRONOUNCEMENT O R D E R PER A. K. GARODIA, A.M. THIS IS AN ASSESSEES APPEAL DIRECTED AGAINST THE O RDER OF LD. CIT (EXEMPTION), LUCKNOW DATED 08.06.2015 FOR THE AY 2015-16. 2. THE GROUNDS RAISED BY THE ASSESSEE ARE AS UNDER: 1. THE LEARNED CIT(EXEMPTION) LUCKNOW HAS ERRED IN FACTS AND LAW IN REJECTING APPLICATION FOR GRANT OF APPROVAL U/S 80- G(5)(VI). 2. THAT THE FINDINGS OF THE LEARNED CIT(EXEMPTIONS) ARE CONTRARY TO LAW AND FACTS OF THE CASE. 3. THAT THE APPELLANT PRAYED FOR LEAVE TO RAISE ANY FRESH/ADDITIONAL GROUND OF APPEAL. 2 3. IT WAS SUBMITTED BY LD. AR OF THE ASSESSEE THAT ON PAGE 10 OF THE PAPER BOOK IS THE CERTIFICATE REGARDING REGISTRATION OF SOCIET Y AND ON PAGES 21 AND 22 OF THE PAPER BOOK IS THE CERTIFICATE U/S 12AA OF THE INCOM E TAX ACT, 1961 DATED 11.11.2014. HE FURTHER SUBMITTED THAT ON PAGES 28 T O 35 ARE THE AUDITED ACCOUNTS OF THE ASSESSEE SOCIETY FOR THE YEAR ENDING ON 31.0 3.2012, 31.03.2013 AND 31.03.2014. HE ALSO SUBMITTED THAT AS PER RECEIPT A ND PAYMENT ACCOUNT FOR THE YEAR ENDING ON 31.03.2012 AVAILABLE ON PAGE 29 OF THE PA PER BOOK, AN AMOUNT OF RS.4,13,536/- WAS SPENT ON ACCOUNT OF GROUP MARRIAG E PROGRAMME FOR POOR AND SIMILARLY IN FY 2012-13, AN AMOUNT OF RS.47,820/- W AS SPENT ON ACCOUNT OF WATER MACHINE TO ISLAMIA INTER COLLEGE AND RS.88,571/- WA S SPENT ON GENERAL KNOWLEDGE CONTEST. HE ALSO SUBMITTED THAT ALL THESE MATERIALS WERE SUBMITTED BEFORE LD. CIT ALSO BUT WERE NOT TAKEN INTO CONSIDERATION AND THER EFORE, THE MATTER MAY BE RESTORED BACK TO HIS FILE FOR FRESH DECISION. 4. LD. DR SUPPORTED THE ORDER OF THE LD.CIT(EXEMPTI ON). 5. WE HAVE CONSIDERED THE RIVAL SUBMISSION. WE FIND THAT IT IS OBSERVED BY LD. CIT(EXEMPTION) IN PARA 4 OF HIS ORDER THAT THE ASSE SSEE SPENT THE DONATION RECEIVED IN MARRIAGE OF WOMEN ONLY AND NO OTHER CHARITABLE W ORK WAS DONE AND THE MARRIAGE OF GIRL IS NOT MENTIONED IN THE OBJECTS AND BY LAWS OF SOCIETY. THE TRUST DEED IS AVAILABLE ON PAGES 10 TO 20 OF THE PAPER BOOK AND A S PER CLAUSE-8 OF THE OBJECTS AS AVAILABLE ON PAGE 14 OF THE PAPER BOOK, IT IS SPECI FIED THAT MARRIAGE OF POOR GIRLS SHOULD BE ORGANIZED WITHOUT DOWRY. HENCE, THIS OBJE CTION OF LD. CIT(EXEMPTION) IS WITHOUT ANY BASIS. CONSIDERING ALL THESE FACTS OF T HE PRESENT CASE, WE FEEL IT PROPER THAT IN THE INTEREST OF JUSTICE, MATTER SHOULD GO B ACK TO THE FILE OF THE LD.CIT(EXEMPTION) FOR FRESH DECISION. ACCORDINGLY, WE SET ASIDE THE ORDER OF THE LD.CIT(EXEMPTION) AND HENCE, WE SET ASIDE HIS ORDER AND RESTORE THE MATTER BACK TO 3 HIS FILE FOR FRESH DECISION AFTER AFFORDING REASONA BLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. LD. CIT(EXEMPTION) SHOULD PASS A SPEA KING AND WELL REASONED ORDER. 6. IN THE RESULT, APPEAL OF THE ASSESSEE STANDS ALL OWED FOR STATISTICAL PURPOSES. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE) SD/- SD/- (SUNIL KUMAR YADAV) (A.K . GARODIA ) JUDICIAL MEMBER ACCOUNTANT MEMBE R DATED: 29 /10/2015 AKS COPY OF THE ORDER FORWARDED TO : 1.THE APPELLANT 2.THE RESPONDENT. 3.CONCERNED CIT 4.THE CIT(A) 5.D.R., I.T.A.T., LUCKNOW ASSTT. REGISTRAR