The Salesians of Don Bosco, V. CIT, (Exemption), Kolkata, Kolkata

ITA 564/KOL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1514 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-09-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 22-03-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: GOULEAN HANSHIN G
• Keywords: Opportunity of being heard
• Section: 12AA; 12

Judgement Text

ITA NO.564/KOL/2017 THE SALESIANS OF DON BOSCO A,Y. 2014-15 1 IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA [BEFORE HONBLE SRI N.V.VASUDEVAN, JM & SHRI WASE EM AHMED, AM ] I .T.A NO. 564/KOL/2017 ASSESSMENT YEAR : 2014-15 THE SALESIANS OF DON BOSCO -VS.- CIT(EXEM PTIONS), KOLKATA KOLKATA (APPELLANT) (RESPONDENT) [PAN AAEAT 0010 E] FOR THE APPELLANT : NONE FOR THE RESPONDENT : SHRI GOULEAN HANSHIN G, CIT(DR) DATE OF HEARING : 30.8.2017. DATE OF PRONOUNCEMENT : 01.09.2017. ORDER PER N.V.VASUDEVAN, JM ITA NO.564/KOL/2017 IS AN APPEAL BY THE ASSESSEE AG AINST THE ORDER DATED 11.9.2015 OF CIT(EXEMPTION), KOLKATA, PASSED U/S 12 AA(1) OF THE INCOME TAX ACT, 1961 (ACT). 2. THE ASSESSEE FILED AN APPLICATION FOR GRANT OF R EGISTRATION U/S 12AA OF THE ACT CLAIMING THAT IT WAS A SOCIETY ESTABLISHED FOR THE PURPOSE OF CARRYING ON CHARITABLE ACTIVITIES. THE RESPONDENT VIDE ORDER DATED 11.9. 2015 REJECTED THE SAID APPLICATION FOR GRANT REGISTRATION U/S 12AA OF THE ACT ON THE GROUN D THAT NONE APPEARED FOR THE HEARING ON 24.8.2015 WHEN THE HEARING WAS FIXED BEF ORE THE RESPONDENT. THE RESPONDENT WAS OF THE VIEW THAT IT WAS NOT POSSIBLE TO VERIFY WHETHER THE ACTIVITIES OF THE INSTITUTION HAVE BEEN CARRIED OUT IN ACCORDANCE WITH THE OBJECTIVES THAT ARE CHARITABLE. 3. AGGRIEVED BY THE AFORESAID ORDERS OF THE RESPON DENT, THE ASSESSEE HAS PREFERRED THE AFORESAID APPEALS BEFORE THE TRIBUNAL. 4. THIS APPEAL WAS FIXED FOR HEARING ON 30.8.2017 . NOTICE OF HEARING WAS SENT TO THE ASSESSEE AT THE ADDRESS GIVEN IN FORM NO.36 AS ADDR ESS FOR SERVICE OF NOTICE BY ITA NO.564/KOL/2017 THE SALESIANS OF DON BOSCO A,Y. 2014-15 2 REGISTERED POST AS EARLY AS 3.7.2017. THE SAID NOT ICE HAS NOT BEEN RETURNED UNSERVED BY THE POSTAL AUTHORITIES. WHEN THE CASE WAS CAL LED FOR HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. 4. THERE IS A DELAY OF ABOUT 237 DAYS IN FILING TH IS APPEAL BY THE ASSESSEE. IT HAS BEEN EXPLAINED BY THE ASSESSEE IN AN APPLICATION FOR CON DONATION OF DELAY THAT IT WAS ESTABLISHED FOR CARRYING OUT CHARITABLE OBJECTIVES AND WAS LOCATED IN A REMOTE AREA OF ARUNCHAL PRADESH. DUE TO LACK OF PROPER PROFESSIONA L GUIDANCE, THE APPEAL COULD NOT BE FILED IN TIME. THE REASONS FOR THE DELAY IN OUR VIEW ARE SUFFICIENT AND PROPER. WE THEREFORE CONDONE THE DELAY IN FILING THE APPEAL BY THE ASSESSEE. 5. WE ARE OF THE VIEW THAT THE RESPONDENT HAS DECI DED THE APPEAL EX-PARTE WITHOUT AFFORDING ASSESSEE OPPORTUNITY OF BEING HEARD. THE NOTICE OF HEARING BEFORE THE CIT(E) FOR THE HEARING ON 24.8.2015 WAS RECEIVED BY THEM ONLY AFTER THE DATE OF HEARING, AS STATED IN GROUND NO. 2 OF THE GROUNDS O F APPEAL FILED BEFORE THE TRIBUNAL. WE ARE OF THE VIEW THAT IT WOULD BE IN THE INTEREST OF JUSTICE TO SET ASIDE THE ORDER OF THE RESPONDENT AND REMAND THE ISSUE OF GRANT OF REG ISTRATION U/S.12AA TO THE RESPONDENT FOR DECISION AFRESH AFTER AFFORDING OPPO RTUNITY OF BEING HEARD TO THE ASSESSEE. WE ORDER AND DIRECT ACCORDINGLY. 6. THE APPEAL IS TREATED AS ALLOWED FOR STATISTICA L PURPOSE. ORDER PRONOUNCED IN THE COURT ON 0 1.09.2017. SD/- SD/- [WASEEM AHMED] [ N.V.VASUDEVAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 01.09.2017. [RG PS] ITA NO.564/KOL/2017 THE SALESIANS OF DON BOSCO A,Y. 2014-15 3 COPY OF THE ORDER FORWARDED TO: 1. THE SALESIANS OF DON BOSCO, P.O.BOX-153, PAPUMPARE, ITANAGAR-791111, ARUNACHAL PRADESH 2. CIT(E), KOLKATA 3..CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDE R SENIOR PRIVATE SECRETARY HEAD OF OFFICE / DDO, ITAT, KOLKATA BENCHES