M/s Help U Educataional & Charitable Trust, Lucknow V. Commissioner of Income Tax (Exemption), Lucknow

ITA 627/LKW/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 4708 (ITAT-LUCKNOW)
• Duration Of Justice: 5 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 20-01-2016
• Assessment Year: misc
• Appeal Filed On: 11-09-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Charitable institution; Opportunity of being heard
• Section: 12AA

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER ITA NO.627/LKW/2015 CIT(EXEMPTION), AAYAKAR BHAWAN, ASHOK MARG, LUCKNOW-226001 VS M/S HELP U EDUCATIONAL & CHARITABLE TRUST, 25/2G, SECTOR 25, INDIRA NAGAR, LUCKNOW-226016 PAN AABTH 0462 N (RESPONDENT) (APPELLANT) SHRI O.P. SHUKLA, ADVOCATE APPELLANT BY SHRI SANJAY KUMAR, CIT DR RESPONDENT BY 20/01/2016 DATE OF HEARING 24 /0 2 /2016 DATE OF PRONOUNCEMENT O R D E R PER A. K. GARODIA, A.M. THIS IS AN ASSESSEES APPEAL DIRECTED AGAINST THE O RDER OF LD. CIT (EXEMPTIONS), LUCKNOW DATED 14.08.2015 PASSED U/S 1 2AA OF THE INCOME TAX ACT, 1961. 2. THE GROUNDS RAISED BY THE ASSESSEE ARE AS UNDER: 1. THE LEARNED COMMISSIONER OF INCOME TAX HAS E RRED IN LAW AND ON FACTS IN WRONGLY INTERPRETING THE PROVIS IONS OF LAW AND ARBITRARILY REJECTING THE APPLICATION MO VED U/S. 12AA OF INCOME TAX ACT, 1961 FOR REGISTRATION OF THE APPELLANT UNDER THAT SECTION. 2. THE LEARNED COMMISSIONER OF INCOME TAX (EXEMPTION) HAS ERRED IN LAW AND ON FACTS IN REFUSI NG REGISTRATION U/S. 12AA OF THE INCOME TAX ACT WITHOU T GIVING ADEQUATE OPPORTUNITY OF BEING HEARD AND WITH OUT 2 DULY CONSIDERING THE WRITTEN SUBMISSION MADE BY THE APPELLANT. 3. ALL THE CONDITIONS AS STIPULATED AND LAID DO WN FOR GRANT OF REGISTRATION HAVING BEEN COMPLIED WITH, THE COMMISSIONER OF INCOME TAX WAS NOT JUSTIFIED IN REJECTING THE APPLICATION FOR REGISTRATION ON EXTRA NEOUS CONSIDERATIONS. 4. THE APPELLANT CRAVES LEAVE TO ADD, AMEND, ALT ER OR WITHDRAW ANY GROUND OF APPEAL OR RAISE ANY NEW GROU ND OF APPEAL DURING THE PENDENCY OF APPEAL. 3. AT THE VERY OUTSET, IT WAS SUBMITTED BY LD. AR O F THE ASSESSEE THAT SUFFICIENT OPPORTUNITY WAS NOT GRANTED BY LD. CIT(E XEMPTIONS) AND THEREFORE, MATTER MAY BE RESTORED BACK TO HIS FILE FOR FRESH DECISION. 4. LD. DR OF THE REVENUE SUPPORTED THE ORDERS OF LD . CIT. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE FIN D THAT AS PER IMPUGNED ORDER PASSED BY LD. CIT(EXEMPTIONS) ON 14. 08.2015, THE DATE OF RECEIPT OF APPLICATION IS 30.03.2015 AND ONLY ON E NOTICE WAS ISSUED BY LD. CIT(EXEMPTIONS) ON 20.07.2015 FIXING THE DATE O F HEARING ON 14.08.2015 AND THE SAME DAY, ORDER HAS BEEN PASSED BY LD. CIT(EXEMPTIONS) AND THE BASIS OF THE ORDER OF LD. CIT(EXEMPTIONS) IS THIS THAT ASSESSEE HAS EARLIER FILED AN APPLICATION FOR GRANT OF REGISTRATION U/S 12AA OF THE ACT ON 02.09.2014 AND THE SAME WAS REJE CTED BY LD. CIT(EXEMPTIONS), LUCKNOW BY EARLIER ORDER DATED 12. 03.2015. EVEN THIS MUCH IS NOT MENTIONED IN THE IMPUGNED ORDER THAT WH AT WAS THE REASON GIVEN BY LD. CIT(EXEMPTIONS) FOR REJECTION OF THE R EQUEST OF THE ASSESSEE FOR REGISTRATION U/S 12AA OF THE ACT IN THE EARLIER ORDER PASSED BY LD. CIT(EXEMPTIONS) ON 12.03.2015. 3 6. CONSIDERING THESE FACTS, WE FIND FORCE IN THE SU BMISSION OF LD. AR OF THE ASSESSEE THAT SUFFICIENT OPPORTUNITY OF BEING H EARD WAS NOT GRANTED BY LD. CIT(EXEMPTIONS) TO THE ASSESSEE AND THEREFORE, WE SET ASIDE THE ORDER OF LD. CIT(EXEMPTIONS) AND RESTORE THE MATTER BACK TO HIS FILE FOR FRESH DECISION AFTER PROVIDING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND WE WANT TO OBSERVE THIS ALSO THAT LD. CIT(EXEMPTIONS) SHOULD PASS A SPEAKING AND REASONED ORDER AFTER PRO VIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. IN VIEW OF OUR THIS DECISION, WE DO NOT MAKE ANY COMMENT ON THE MERIT OF THE CASE . 7. IN THE RESULT, APPEAL OF THE ASSESSEE STANDS ALL OWED FOR STATISTICAL PURPOSES. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DAT E MENTIONED ON THE CAPTION PAGE) SD/- SD/- (SUNIL KUMAR YADAV) (A.K. GAROD IA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 24/02/2016 AKS COPY OF THE ORDER FORWARDED TO : 1.THE APPELLANT 2.THE RESPONDENT. 3.CONCERNED CIT 4.THE CIT(A) 5.D.R., I.T.A.T., LUCKNOW ASSTT. REGISTRAR