Shri Shri 1108Shri Akhand Viidyanand, Bulandshahr V. CIT(Exemption), Lucknow

ITA 5568/DEL/2017

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 6077 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 10 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2017-2018
• Appeal Filed On: 31-08-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHIVANI SINGH
• Section: 12

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.5568/DEL/2017 Assessment Years 2017-18 Shri Shri 1108 Shri Akhand Vidyanand, C/o Mukesh Kumar Gupta, Advocate-2, Sunderpuri, Bulandshahr v. CIT(Exemption), Lucknow TAN/PAN: AAOAS5137P (Appellant) (Respondent) Appellant by: None Respondent by: Ms. Shivani Singh, CIT-D.R. Date of hearing: 21 06 2022 Date of pronouncement: 18 07 2022 O R D E R PER PRADIP KUMAR KEDIA, A.M.: Th e cap tio n ed ap peal h as b een filed at th e in s tan ce o f th e assesse e ag ain st t h e o rd er o f th e Co mmiss io n er o f Inco me Tax (Ex emp tio n ), Lu c k n ow [‘CIT(E)’ in sh o rt] d at ed 2 4 .07 .20 17 p assed u nd er Secti o n 1 2 AA(1 )(b)(ii) o f th e In co me Tax Act, 1 961 (th e Act) co n cern in g AY 20 1 7-1 8 . 2 . Th e g ro un d s o f ap p eal raised b y t h e assessee read s as u n d er: “ O n t h e f a c t s a n d C i r c u m s t a n c e s o f t h e c a s e , t h e O rd e r p a s s e d b y t h e L e a r n e d C o m m i s s i o n e r o f I n c o m e T a x (C I T ) i s b a d i n t h e e y e o f L a w a n d o n t h e f a c t s . I.T.A. No.5568/DEL/2017 2 O n t h e f a c t s a n d C i r c u m s t a n c e s o f t h e c a s e , t h e L e ar n e d C I T h a s e r r e d b o t h o n f a c t s a n d i n l a w i n r e j e c t i n g t h e a p pl i c a t i o n o f t h e a s s e s s e e f o r g r a n t o f r e g i s t r a t i o n u n d e r s e c t i o n 1 2A o f t h e I n c o m e T a x A c t , 1 9 6 1 . O n t h e f a c t s a n d C i r c u m s t a n c e s o f t h e C a s e , t h e L e ar n e d C I T h a d n o t g i v e n p r o p e r o p p o r t u n i t y t o p r e s e n t t h e c a s e a nd p r e s e n t a l l t h e m a t e r i a l d o c u m e n t s n e c e s s a r y f o r t h e R e g i s t r a t i o n un d e r S e c 1 2 A A o f I n c o m e T a x A c t , 1 9 6 1 . 4 . O n t h e f a c t s a n d c i r c u m s t a n c e s o f t h e c a s e , t h e L e a r n e d C I T h a s e r r e d b o t h o n f a c t s a n d i n l a w i n p a s s i n g t h e O r d e r r e j e c t i n g t h e a p p l i c a t i o n f o r a p p r o v a l o f R e g i s t r a t i o n , w i t h o u t gi v i n g a s s e s s e e a n o p p o r t u n i t y o f b e i n g h e a r d i n v i o l a t i o n o f P r i n c i p le o f N a t u r a l J u s t i c e a n d b a s e d o n s u r m i s e s a n d c o n j e c t u r e . ” 3 . Wh en th e ma tter was ca ll ed fo r h eari n g , n o n e ap peared fo r th e assesse e. It is see n fro m th e reco rd th at mu lt ip le o p p o rtu n ities h av e b een g iv en to th e assessee to atten d th e pro ceed in g s. Ho wev er ex cep t fo r o n e o ccasio n o n 6 t h Ju n e, 20 2 2 , n o ne ap p eared in an y o f th ese p ro ceed in g s. Co n seq u en tly , h av in g reg ard to th e co n tin u ed in d o len ce sh o wn , we are co n strain t to p resu me th at th e assesse e is n o t in te rested in p u rsu ing th e ap p eal. Hen ce, th e ma tt er is p ro ceed ed ex-p a rte. 4 . Th e co n tro v ersy inv o lv es d en ial o f reg istra tio n u n d er Sect io n 1 2 A o f th e Act to th e asses see . Th e CIT(E) o b serv ed th at n o tru st d eed , in co me ex p e n d itu re acco u n t, et c. h av e b een filed to ju sti fy th e n atu re o f act iv it ies in cu mb en t in law. It was fu rth er o b serv ed th at n o ma ter ial was p laced o n reco rd to p ro v id e slig h tes t sat isfac tio n reg ard in g th e g en u in en ess o f th e a ct ivi ti es carried o u t b y th e assessee. A referen ce was ma d e to Sectio n 1 2AA(1 )(a) o f I.T.A. No.5568/DEL/2017 3 th e Act an d i t was o b serv ed th at th e co mp e ten t au tho rity is en ti tled to cal l fo r su ch d o cu men ts o r in fo rma tio n fro m th e tru st o r in stitu tio n as i t th in k s n ecess ary in o rd er to satis fy h imsel f ab o u t th e g enu in en ess o f th e tru st o r in stitu t io n . It was fu rth er n o ted th at i t was i mp erat iv e o n th e p art o f th e assessee th at ap p lican t so c iety t o p ro v id e corrob o ratin g ev id en ces to en ab le th e co mp eten t au th o rit y to fo rm s at is fac tio n reg ard in g th e n atu re o f act iv it ies c arried o u t an d g en u in en ess th ereo f. It was o b serv ed by th e CIT(E) th at th e ap p lican t h as fa i l ed to sp eci fy it s o b ject in th e ap p lica tio n fo r reg istra t io n an d th erefo re n o op in io n can b e mad e reg ard in g th e n ature o f its o b jec t wi th reg ard to said ap p licat io n . In th e ab sen ce o f co rro b o ratin g ev id en ces p la ced to th e sat isfac tio n o f th e co mp eten t au th o rity , i. e., CIT(E ), it was co n clu d ed th at th e co n ju n ctiv e tes t t o ward s ch aritab le o b ject an d g en u in en ess o f ch arit ab le act iv i ti es h av e n o t b e est ab l ish ed . Th e CIT(E) th erea ft er referred to ju d i cia l p reced en ts an d d en ied reg istra tio n in th e ab sen ce o f su ffici e n t mat eria l p laced o n reco rd . 5 . In th e ab sen ce o f a n y reb u ttal o f th e o b serv ation s mad e in th e imp u g n ed o rd er, we are n o t in a p o sitio n to in ter fere with th e imp u g n ed o rd er o f th e CIT(E). 6 . In th e resu l t, th e a p p eal o f th e asses s ee is d ismissed ex- p a rte. Order pronounced in the open Court on 18/07/2022. Sd /- Sd /- [CHALLA NAGENDRA PRASAD] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: /07/2022 Prabhat