Naujawanan E Millat Welfare Foundation, V. C.I.T.(Exemption),

ITA 58/PAT/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 9595 (ITAT-PATNA)
• Duration Of Justice: 2 year(s) 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 15-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RISHI RAJ SINHA SR S C
• Assessee Lawyers: A K RASTOGI; RAKESH KUMAR ADVS
• Keywords: Opportunity of being heard
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA BEFORE SH. N. K. SAINI, AM AND SH. AMIT SHUKLA , JM ITA NO. 58 /PAT. /2015 : ASSTT. YEAR : NAUJAWANAN - E - MILLAT WELFARE FOUNDATION, C/O - AFTAB HASAN SHAMS, DAIRA, BIHARSARIF, DIST. NALANDA - 803101 VS COMMISSIONER OF INCOME TAX (EXEMPTIONS), PATNA (APPELLANT) (RESPONDENT) PAN NO. A AC AN0835H ASSESSEE BY : SH. A. K. RASTOGI & SH. RAKESH KUMAR, ADVS. REVENUE BY : SH. RISHI RAJ SINHA , SR. S.C. DATE OF HEARING : 06 .03 .201 8 DATE OF PRONOUNCE MENT : 07 .0 3 .201 8 ORDER PER N. K. SAINI, AM : THIS IS AN APPEAL BY THE ASSESSEE AG AINST THE ORDER DATED 12.10 .2015 OF LD. CIT( EXEMPTIONS ) , PATNA . 2 . THE ONLY GRIEVANCE OF THE ASSESSEE IN THIS APPEAL RELATES TO THE REJECTION OF APPLICATION FOR GRANT OF REGISTRATION U/S 12AA OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE AC T) BY THE LD. CIT(E), PATNA. 3 . FACTS OF THE CASE IN BRIEF ARE THAT THE ASSESSEE FILED AN APPLICATION IN FORM NO. 10A OF THE INCOME TAX RULES, 1962 FOR REGISTRATION U/S 12AA OF THE ACT ON 13.04.2015 . THE LD. CIT(E) ASKED THE ASSESSEE TO FURNISH CERTAIN DO CUMENTS/PAPERS. IN RESPONSE, THE ASSESSEE FURNISHED THE REQUISITE PAPERS/DOCUMENTS ON 05.10.2015. HOWEVER, THE LD. CIT(E) REJECTED THE APPLICATION ITA NO . 58 /PAT. /201 5 NAUJAWAN AN - E - MILLAT FOUNDATION 2 MOVED BY THE ASSESSEE FOR GRANT OF REGISTRATION U/S 12AA OF THE ACT BY OBSERVING THAT THE ACCOMPANYING PAPERS /DOCUMENTS REVEALED THAT THE ASSESSEE FAILED TO ESTABLISH TH AT THE ACTIVITIES OF THE ASSESSEE SOCIETY WERE ACCORDING TO AIMS & OBJECTS AND ITS ACTIVITIES WERE GENUINE. 4 . NOW THE ASSESSEE IS IN APPEAL. THE LD. C OUNSEL FOR THE ASSESSEE SUBMITTED THAT THE L D. CIT(E) WITHOUT SPECIFYING ANY PARTICULAR ITEMS WHICH WAS NOT IN ACCORDANCE WITH THE AIMS & OBJECTS OF THE ASSESSEE SOCIETY , WAS NOT JUSTIFIED IN REJECTING THE APPLICATION FILED BY THE ASSESSEE FOR GRANT OF REGISTRATION U/S 12AA OF THE ACT. 5. IN HIS RI VAL SUBMISSIONS, THE LD. SR. STANDING COUNSEL SUPPORTED THE IMPUGNED ORDER PASSED BY THE LD. CIT(E). 6 . WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE PARTIES AND CAREFULLY GONE THROUGH THE MATERIAL AVAILABLE ON THE RECORD. IN THE PRESENT CASE, IT IS NOT ICED THAT THE LD. CIT(E) REJECTED THE APPLICATION OF THE ASSESSEE BY OBSERVING THAT THE PAPERS/DOCUMENTS FURNISHED BY THE ASSESSEE FAILED TO ESTABLISH THAT THE ACTIVITIES WERE GENUINE AND ACCORDING TO AIMS & OBJECTS OF THE ASSESSEE SOCIETY. HOWEVER, HE HAS NOT BROUGHT ANY MATERIAL ON RECORD TO SUBSTANTIATE THAT HOW AND IN WHAT MANNER THE ACTIVITIES WERE NOT GENUINE OR WERE NOT IN ACCORDANCE WITH THE AIMS & OBJECTS OF THE ASSESSEE SOCIETY. WE, THEREFORE, DEEM IT APPROPRIATE TO SET ASIDE THIS ISSUE BACK TO TH E FILE OF THE LD. CIT(E) TO BE ADJUDICATED AFRESH IN ACCORDANCE WITH LAW AFTER PROVIDING DUE AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND BY CONSIDERING ALL THE DOCUMENTS FURNISHED BY THE ASSESSEE. ITA NO . 58 /PAT. /201 5 NAUJAWAN AN - E - MILLAT FOUNDATION 3 7 . IN THE RESULT, THE APPEAL OF THE ASSE SSEE IS ALLOWED FOR STATISTICAL PURPOSES . (ORDER P RONOUNCED IN THE COURT ON 07 /03 /2018 ) SD/ - SD/ - ( AMIT SHUKLA ) (N. K. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER DAT ED: 07 /0 3 /2018 *SU BODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR