Indian Literacy Board, Lucknow V. Commissioner of Income Tax-I, Lucknow

ITA 616/LKW/2014

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 83305 (ITAT-LUCKNOW)
• Duration Of Justice: 1 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-09-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 24-07-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P K DEY
• Assessee Lawyers: YOGESH AGRAWAL
• Keywords: Charitable institution; Opportunity of being heard
• Section: 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI. A. K. GARODIA , ACCOUNTANT MEMBER ITA NO. 616/LKW/2014 INDIAN LITERACY BOARD LUCKNOW V. CIT - 1 LUCKNOW PAN: AAAJI0087K (APP E LL ANT) (RESPONDENT) APP ELL ANT BY: SHRI. YOGESH AGRAWAL, ADVOCATE RESPONDENT BY: SHRI. P. K. DEY, D.R. DATE OF HEARING: 01 09 2014 DATE OF PRONOUNCEMENT: 05 0 9 2014 O R D E R PER SUNIL KUMAR YADAV: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINS T THE ORDER OF THE LD. COMMISSIONER OF INCOME - TAX DENYING REGISTRATION UNDER SECTION 12AA(1)(B)(II) OF THE INCOME - TAX ACT, 1961. 2 . DURING THE COURSE OF HEARING OF THE APPEAL, THE LD. COUNSEL FOR THE ASSESSEE HAS INVITED OUR ATTENTION THAT THE LD. COMMISSIONE R OF INCOME - TAX HA D FIXED DATE FOR ONLY ONE HEARING FOR DISPOSAL OF THE APPLICATION AND NOTICE OF THE SAME WAS NOT SERVED UPON THE ASSESSEE AND THE LD. COMMISSIONER OF INCOME - TAX REJECTED THE REQUEST OF THE ASSESSEE FOR GRANT OF REGISTRATION UNDER SECTION 12AA OF THE ACT. THE LD. COUNSEL FOR THE ASSESSEE HAS FILED THE DETAILS OF THE ASSESSEE - SOCIETY INCLUDING THE MEMORANDUM OF ASSOCIATION, ANNUAL ACCOUNTS AND REGISTRATION CERTIFICATE ISSUED BY THE REGISTRAR OF SOCIETIES, WITH THE SUBMISSION THAT THE ASSESS EE - PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 2 - : SOCIETY IS SET UP FOR CHARITABLE PURPOSES AND THEREFORE REGISTRATION SHOULD BE GRANTED TO IT. 3 . THE LD. D.R., ON THE OTHER HAND, HAS SUBMITTED THAT IN THE INTEREST OF JUSTICE, THE MATTER MAY BE RESTORED TO THE LD. COMMISSIONER OF INCOME - TAX AS HE HAS NOT APPLIED HIS MIND TO THE FACTS OF THE CASE PROPERLY . 4 . HAVING HEARD THE RIVAL SUBMISSIONS AND ON A CAREFUL PERUSAL OF THE ORDER OF THE LD. COMMISSIONER OF INCOME - TAX, WE FIND THAT THE LD. COMMISSIONER OF INCOME - TAX HAS DISPOSED OF THE APPLICATION FOR GRANT OF REGISTRATION UNDER SECTION 12A OF THE ACT WITHOUT AFFORDING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. HE FIXED ONLY ONE DATE OF HEARING AND THEREAFTER DISPOSED OF THE APPLICATION. THE APPROACH OF THE LD. COMMISSIONER OF INCOME - TAX CANNOT BE APPRECIAT ED. WE ACCORDINGLY SET ASIDE THE ORDER OF THE LD. COMMISSIONER OF INCOME - TAX AND RESTORE THE MATTER TO HIS FILE WITH A DIRECTION TO ADJUDICATE THE APPLICATION FOR REGISTRATION UNDER SECTION 12A OF THE ACT AFTER AFFORDING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE BY PASSING A REASONED ORDER. 5 . IN THE RESULT, APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENT I ONED ON THE CAPTION PAGE. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADA V ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 5 TH SEPTEMBER , 2014 JJ: 0109 COPY FORWARDED TO: PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 3 - : 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ )