Rama Foundation, V. Commissioner of Income Tax (Exemption), Lucknow

ITA 57/LKW/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4048 (ITAT-LUCKNOW)
• Duration Of Justice: 5 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 09-08-2016
• Assessment Year: misc
• Appeal Filed On: 12-02-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: AJAI AGARWAL SHRI AMIT NIGA
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI. P . K. BANSAL , ACCOUNTANT MEMBER AND SHRI ABY T VARKEY , JUDICIAL MEMBER ITA NO. 57/LKW/2016 ASSESSMENT YEAR: N.A. RAMA FOUNDATION 204A, SECTOR 93, G. B. NAGAR NOIDA V. CI T (EXEMPTION) LUCKNOW T AN /PAN : AACTR0104J (APP ELL ANT) (RESPONDENT) APPELLANT BY: SHRI AJAI AGARWAL, ADVOCATE RESPONDENT BY: SHRI AMIT NIGAM, D.R. DATE OF HEARING: 09 08 2016 DATE OF PRONOUNCEMENT: 11 08 2016 PER ABY T VARKEY, J.M : O R D E R TH IS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME - TAX (EXEMPTION) DATED 8.12.2015 REJECTING THE APPLICATION FOR GRANT OF REGISTRATION UNDER SECTION 12A A OF THE INCOME - TAX ACT, 1961 (HEREINAFTER REFERRED IN SHORT 'THE ACT'). 2 . WE TAKE NOTE THAT IN THE IMPUGNED ORDER THE LD. COMMISSIONER OF INCOME - TAX (EXEMPTION) HAS TAKEN NOTE THAT ON 8.12.2015 MOHD. SHAHNAWAZ, WHO IS NOT A CA ATTENDED AND THE CASE WAS DISCUSSED WITH HIM AND THEREAFTER THE LD. COMMISSIONER OF INCOME - TAX (EXEMPTION) HAS NOTED THAT THE APPLICATION OF THE ASSESSEE H AS ALREADY BEEN REJECTED BY THE LD. COMMISSIONER OF INCOME - TAX (EXEMPTION) VIDE ORDER DATED 24.2.2015 AND TAKING NOTE THAT THERE IS NO CHANGE IN THE FACTS OF THE CASE , THE LD. COMMISSIONER OF INCOME - TAX (EXEMPTION) DISMISSED THE [ ITA NO.57/LKW/2016 ] 2 APPLICATION FOR GRANT OF REGISTRATION UNDER SECTION 12A A OF THE ACT FILED BY THE ASSESSEE. 3 . WE TAKE NOTE THAT THE EARLIER REJECTION OF THE APPLICATION FOR REGISTRATION UNDER SECTION 12A A OF THE ACT CANNOT BE A GROUND FOR NOT ENTERTAINING THE APPLICATION FOR GRANT OF REGISTRATION UNDER SECTION 12A A OF THE ACT. THE LD. COMMISSIONER OF INCOME - TAX (EXEMPTION) HAS TAKEN NOTE THAT THE CA OF THE ASSESSEE - SOCIETY HAS NOT APPEARED BEFORE HIM, SO IN ALL FAIRNESS HE SHOULD HAVE GRA NTED THE ASSESSEE AN OPPORTUNITY TO BRIN G A LAWYER OR THE CA TO REPRESENT THE MATTER BEFORE HIM SO THAT THE FACTS AND LAW COULD HAVE BEEN RIGHTLY REPRESENTED BEFORE HIM. IN SUCH A SCENARIO, WE ARE OF THE CONSIDERED OPIN I ON THAT THE ASSESSEE - SOCIETY SHOULD BE GRANTED AN OPPORTUNITY TO REPRESENT THE MATTER IN A FAIR MANNER BEFORE THE LD. COMMISSIONER OF INCOME - TAX (EXEMPTION). WE ARE, THEREFORE, INCLINED TO SET ASIDE THE ORDER OF THE LD. COMMISSIONER OF INCOME - TAX (EXEMPTION) AND RESTORE THE MATTER TO HIS F ILE WITH A DIRECTION TO DECIDE THE ISSUE DE NOVO ON MERITS AFTER HEARING THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE - SOCIETY. THE ASSESSEE IS ALSO DIRECTED TO REPRESENT ITS CASE BEFORE THE LD. COMMISSIONER OF INCOME - TAX (EXEMPTION) WITH ALL RECORDS TO S UBSTANTIATE THEIR PART OF THE CASE. 4 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 11.8.2016. SD/ - SD/ - [P. K. BANSAL ] [ ABY T VARKEY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 1 1 TH JJ: 0908 AUGUST , 2016 [ ITA NO.57/LKW/2016 ] 3 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR