Garib Vikas Sewa Samiti, V. C.I.T.(Exemption),

ITA 58/PAT/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 9602 (ITAT-PATNA)
• Duration Of Justice: 1 year(s) 9 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 20-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARCHANA SINHA SR S C
• Assessee Lawyers: SHIKESH JHA
• 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. SUDHANSHU SRIVASTAVA , JM ITA NO. 57 /PAT. /2016 : ASSTT. YEAR : ITA NO. 58 /PAT./2016 : ASSTT. YEAR : GARIB VIKAS SE WA SAMITI, VILL - JAMUA, P.O. - JAMUA, P.S. & BLOCK - DHAKA, DISTT. EAST CHAMPARAN - 845418, BIHAR VS COMMISSIONER OF INCOME TAX (EXEMPTIONS), PATNA (BIHAR) (APPELLANT) (RESPONDENT) PAN NO. A A CAG2671G ASSESSEE BY : SH . SHIKESH J HA, ADV. REVENUE BY : SMT. ARCHANA SINHA, SR. S.C. DATE OF HEARING : 13 .03 .201 8 DATE OF PRONOUNCE MENT : 14 .0 3 .201 8 ORDER PER N. K. SAINI, AM : THESE APPEALS BY THE ASSESSEE ARE DIRECTE D AGAINST THE SEPARATE ORDER S EACH DATED 28.04 .2016 OF LD. CIT( EXEMPTIONS ) , PATNA . 2. SINCE, THE APPEAL S RELATE TO THE SAME ASSESSEE AND WERE HEARD TOGETHER SO THESE ARE BEING DISPOSED OFF BY THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE AND BREVIT Y. 3. AT THE FIRST INSTANCE, WE WILL D EAL WITH THE APPEAL IN ITA NO. 57 /PAT./2016. THE ONLY G RIEVANCE OF THE ASSESSEE IN THIS APPEAL RELATES TO THE REFUSING TO REGISTER THE ASSESSEE SOCIETY U/S 12AA OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT). 4. FACTS OF THE CASE IN BRIEF ARE THAT THE ASSESSEE FILED AN APPLICATION IN FORM NO. 10A OF THE INCOME TAX RULES, 1962 FOR ITA NO S . 57 & 58 /PAT. /201 6 GARIB VIKAS SEWA SAMITI 2 REGISTRATION U/S 12AA OF THE ACT ON 15.10.2015 . THE LD. CIT(E) ASKED THE ASSESSEE TO FURNISH CERTAIN PAPERS/DOCUMENTS VIDE LETTER DATED 03.03.2016 . THE LD. CIT(E) MENTIONED THAT NOBODY APPEARED NOR ANY ADJOURNMENT WAS SOUGHT. HE, THEREFORE, REJECTED THE APPLICATION BY OBSERVING THAT FROM THE PAPERS/DOCUMENTS ATTACHED WITH THE APPLICATION IN FORM NO. 10A, IT WAS ESTABLISHED TH AT THE AIMS & OBJECTS OF THE ASSESSEE SOCIETY AND ITS ACTIVITIES WERE NOT GENUINE. 5 . NOW THE ASSESSEE IS IN APPEAL. THE LD. COUNSEL FOR THE ASSESSEE STATED THAT NO OPPORTUNITY OF BEING HEARD WAS PROVIDED BY THE LD. CIT(E) AND NO NOTICE FOR HEARING WAS SERVED UPON THE ASSESSEE. 6 . IN HIS RIVAL SUBMISSIONS, THE LD. SR. STANDING COUNSEL FOR THE DEPARTMENT SUPPORTED THE ORDER OF THE LD. CIT(E). 7 . WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE PARTIES AND CAREFULLY GONE THROUGH MATERIAL AVAILABLE ON RECO RD. IN THE PRESENT CASE, IT IS AN ADMITTED FACT THAT THE LD. CIT(E) PASSED AN EX - PARTE ORDER, HOWEVER, IT IS NOT BROUGHT ON RECORD AS TO WHETHER THE NOTICE FOR HEARING ON 03.03.2016 WAS SERVED UPON THE ASSESSEE OR NOT. THE LD. CIT(E) ALSO DID NOT BRING ANY MATERIAL ON RECORD TO SUBSTANTIATE THAT HOW AND IN WHAT MANNER , THE ACTIVITIES OF THE ASSESSEE WERE NOT ACCORDING TO ITS AIMS AND OBJECTS AND THAT THESE WERE NOT GENUINE. IT IS WELL SETTLED THAT NOBODY SHOULD BE CONDEMNED UNHEARD AS PER THE MAXIM AUDI AL TERAM PARTEM. WE, THEREFORE, CONSIDERING THE TOTALITY OF THE FACTS OF THE PRESENT CASE, DEEM IT APPROPRIATE TO SET ASIDE THIS CASE BACK TO THE FILE OF THE LD. ITA NO S . 57 & 58 /PAT. /201 6 GARIB VIKAS SEWA SAMITI 3 CIT(E) TO BE ADJUDICATED AFRESH IN ACCORDANCE WITH LAW AFTER PROVIDING DUE AND REASONABLE OPPOR TUNITY OF BEING HEARD TO THE ASSESSEE. 8 . I N ITA NO.58 /PAT./2016 , THE FACTS ARE SIMILAR TO THE FACTS INVOLVED IN ITA NO. 57 /PAT./2016 (SUPRA) . THEREFORE, OUR FINDINGS GIVEN THEREIN SHALL APPLY MUTATIS MUTANDIS. IN THAT VIEW OF THE MATTER, THIS APPEAL IS A LSO RESTORED TO THE FILE OF THE LD. CIT(E) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW AFTER PROVIDING DUE AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 9 . IN THE RESULT, THE APPEAL S OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES . ( ORDER P RONOUNCED IN THE COURT ON 14 /03 /2018 ) SD/ - SD/ - ( SUDHANSHU SRIVASTAVA ) (N. K. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 14 /0 3 /2018 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPOND ENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITA NO S . 57 & 58 /PAT. /201 6 GARIB VIKAS SEWA SAMITI 4 DATE INITIAL 1. DRAFT DICTATED ON 13 .03 .201 8 PS 2. DRAFT PLACED BEFORE AUTHOR 13 .03 .201 8 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPAT CH OF ORDER.