Brahma Nand Shiksha Prasar Samiti, Panipat V. CIT (Exemptions), Chandigarh

ITA 5897/DEL/2016

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 9545 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 7 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 18-11-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P V GUPTA
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA NO. 5897/DEL/2016 ASSESSMENT YEAR: - BRAHMA NAND SHIKSHA PRASAR SAMITI VPO-UNTLA, TEHSIL MADLAUDA PANIPAT. PAN NO. AABTB0240L VS CIT(EXEMPTION) C.R. BUILDING, 5 TH FLOOR, SECTOR-17-E, CHANDIGARH. APPELLANT RESPONDENT ASSESSEE BY NONE REVENUE BY SHRI P.V. GUPTA, SR. DR ORDER PER SHRI BHAVNESH SAINI, J.M. THIS APPEAL BY THE ASSESSEE HAS BEEN DIRECTED AGAIN ST THE ORDER OF LD. CIT(EXEMPTIONS), CHANDIGARH DATED 30.0 9.2016 U/S 10(23C)(VI) OF THE I.T. ACT. 2. IN THE INSTANT CASE, THE ASSESSEE FILED APPLICAT ION FOR APPROVAL U/S 10(23C)(VI) OF THE ACT. THE SOCIETY WAS CREATE D ON 03.11.2014 WITH THE OBJECT TO ORGANIZE THE OFFICIAL AND UNOFFI CIAL EDUCATIONAL PROGRAMMES IN ACCORDANCE TO THE INSTRUCTIONS OF NAT IONAL EDUCATION POLICY 1986, TO PROMOTE SPORTS AND HEALTH EDUCATION. DATE OF HEARING 01.07.2019 DATE OF PRONOUNCEMENT 01.07.2019 2 ITA NO . 5897/DEL/2016 THE LD. CIT(E) ISSUED A NOTICE FOR 11.08.2016 ASKED FOR CERTAIN DOCUMENTS AND CLARIFICATIONS AS NOTED IN THE IMPUGN ED ORDER, THE COUNSEL FOR ASSESSEE REQUESTED FOR ADJOURNMENT. TH E LD. CIT(E) NOTED THAT EVEN THEREAFTER, NO ATTEMPT HAS BEEN MAD E BY THE ASSESSEE TO RESPOND TO THE SHOW CAUSE NOTICE SENT B Y THE ASSESSEE. IN THE ABSENCE OF ANY SUBMISSION FROM THE SIDE OF T HE ASSESSEE IT WAS FOUND THAT THE OBJECTS AND GENUINENESS OF THE A CTIVITIES OF THE SOCIETY COULD NOT BE VERIFIED. APPLICATION WAS ACC ORDINGLY REJECTED. 3. NONE PRESENT ON BEHALF OF THE ASSESSEE DESPITE N OTIFYING THE DATE OF HEARING THROUGH REGISTERED POST. 4. AFTER CONSIDERING THE SUBMISSIONS OF THE LD. DR, WE ARE OF THE VIEW, THE MATTER REQUIRES RECONSIDERATION AT TH E LEVEL OF THE CIT(E) OF THE ACT. IN THIS CASE, THE ASSESSEE WAS CREATED WITH THE OBJECTS OF EDUCATIONAL ACTIVITIES WHICH ARE APPAREN TLY CHARITABLE IN NATURE. THE LD. CIT(E) ISSUED NOTICE FOR 11.08.201 6 AND THEREAFTER, NO DETAILS HAVE BEEN MENTIONED IN THE I MPUGNED ORDER AS IF, ANY OTHER NOTICES HAVE BEEN ISSUED TO THE AS SESSEE FOR HEARING OF THE MATTER. IN THE ABSENCE OF ANY DETAI LS MENTIONED IN THE IMPUGNED ORDER, WE ARE OF THE VIEW, PRINCIPLE O F NATURAL JUSTICE, HAS BEEN VIOLATED IN THIS CASE AND THE MAT TER REQUIRES RECONSIDERATION AT THE LEVEL OF THE CIT(E), CHANDIG ARH. WE, ACCORDINGLY, SET ASIDE THE IMPUGNED ORDER AND RESTO RE THE MATTER ISSUED TO THE FILE OF CIT(E), CHANDIGARH WITH DIREC TION TO RE-DECIDE THE MATTER IN ISSUE BY GIVING REASONABLE, SUFFICIEN T OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3 ITA NO . 5897/DEL/2016 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (PRASHANT MAHARISHI) (BHAVNESH S AINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 01/07/2019 *KAVITA ARORA COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION 01.07.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 01.07.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P S/PS 02.07.2019 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 01.07.2019 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 02.07.2019 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 02.07.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 02.0 7.2019 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER 4 ITA NO . 5897/DEL/2016