Aadarshini Foundation, Noida V. CIT(E), Lucknow

ITA 6276/DEL/2015

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 3162 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-05-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 11-05-2017
• Assessment Year: misc
• Appeal Filed On: 26-11-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 12AA

Judgement Text

PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH - D NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.P. JAIN, ACCOUNTANT MEMBER ITA NO. 6276/DEL/20 15 ASSESSMENT YEAR : - U/S 12AA(1)(B) (II) AADARSHINI FOUNDATION, 19-B, MANSAROVER APARTMENTS, SECTOR 61, NOIDA 201 301 PAN AAETA0709N VS. CIT(E) 5, ASHOK MARG LUCKNOW (APPELLANT) (RESPONDENT) PER BHAVNESH SAINI, JUDICIAL MEMBER ORDER THIS APPEAL BY THE ASSESSEE HAS BEEN DIRECTED AGAI NST THE ORDER OF LD. CIT(EXEMPTIONS), LUCKNOW DATED 17 TH AUGUST, 2015 REJECTING THE APPLICATION U/S 12AA OF THE I.T. ACT. 2. THE ASSESSEE MOVED APPLICATION FOR REGISTRATION U/S 12AA OF I.T. ACT. LD. CIT(EXEMPTIONS) ISSUED A LETTER DATED 10 TH JULY, 2015 CALLING FOR SPECIFIC QUERIES REGARDING ITS APPLICATION FOR REGI STRATION U/S 12AA OF THE I.T. ACT FOR 17 TH AUGUST, 2015. HOWEVER, ON THE DATE FIXED ON 17 TH AUGUST, 2015 NO ONE APPEARED BEFORE LD. CIT(EXEMPTI ONS). LD. CIT ASSESSEE BY : SHRI AJAY WADHWA, CA DEPARTMENT BY: SHRI NAVEEN CHANDRA, CIT( DR) DATE OF HEARING 11/05/2017 DATE OF PRONOUNCEMENT 12/05/2017 ITA NO. 6276/DEL/2015 AADARSHINI FOUNDATION VS. CIT(E) PAGE 2 OF 3 (EXEMPTIONS) THEREFORE PROCEEDED EX PARTE AND REJEC TED THE APPLICATION OF ASSESSEE. 3. WE HAVE HEARD LD. REPRESENTATIVES OF THE PARTIES . 4. LD. COUNSEL FOR ASSESSEE CONTENDED THAT THE MANA GING TRUSTEE OF THE SOCIETY MS. NAMRATA MUKUND HAD BEEN SUFFERING W ITH EYE PROBLEM FOR A LONG TIME AND HAD ALSO UNDERGONE SURGERY AND LATER ON ALSO SUFFERED FROM TYPHOID FEVER AND JAUNDICE AND SHE R EMAINED IN TREATMENT AND UNDER BED REST. THEREFORE DUE TO ILLNESS OF TH E MANAGING TRUSTEE, THERE WERE NO COMPLIANCE BEFORE LD. CIT(E). HE HAS THEREFORE PRAYED THAT MATTER MAY BE RESTORED TO THE FILE OF LD. CIT( EXEMPTIONS) FOR FRESH ADJUDICATION. ON THE OTHER HAND LD. DR RELIED UPON THE IMPUGNED ORDER. 5. AFTER CONSIDERING RIVAL SUBMISSIONS AND CONSIDER ING THE EXPLANATION OF ASSESSEE, WE ARE OF THE VIEW MATTER REQUIRES RECONSIDERATION AT THE LEVEL OF CIT(EXEMPTIONS). LD . CIT(EXEMPTIONS) ISSUED ONLY ONE NOTICE FOR 17 TH AUGUST, 2015 AND IN DEFAULT OF ASSESSEE PASS THE IMPUGNED ORDER ON THE SAME DATE. THE ASSES SEE HAS HOWEVER EXPLAINED THE REASONS FOR NON APPEARANCE ON THE DAT E OF HEARING. THEREFORE WE ARE SATISFIED THAT ASSESSEE WAS PREVEN TED BY SUFFICIENT CAUSE FROM APPEARING BEFORE LD. CIT(EXEMPTIONS) ON THE DATE OF HEARING. WE, ACCORDINGLY, SET ASIDE THE IMPUGNED OR DER AND RESTORE THE MATTER IN ISSUE TO THE FILE OF LD. CIT(EXEMPTIONS) WITH DIRECTION TO RE DECIDE THE APPLICATION OF ASSESSEE FOR REGISTRATION IN ACCORDANCE WITH LAW BY GIVING REASONABLE SUFFICIENT OPPORTUNITY OF BEIN G HEARD TO THE ITA NO. 6276/DEL/2015 AADARSHINI FOUNDATION VS. CIT(E) PAGE 3 OF 3 ASSESSEE. ASSESSEE IS DIRECTED TO COOPERATE WITH LD . CIT(EXEMPTIONS) FOR DISPOSAL OF THE APPLICATION AND SHALL NOT SEEK UNNE CESSARY ADJOURNMENT IN THE MATTER. IN THE RESULT APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT. SD/- SD/- (B.P. JAIN) ( BHAVNESH SAINI ) ACCOUNTANT MEMEBR JUDICIAL MEMBER DATED: 12/05/2017 *VEENA* COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. PRINCIPAL CIT 4. CIT(A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR