M/s Guru Nanak Education Trust, Ludhiana V. The Commissioner of Income Tax (Exemption), Chandigarh

ITA 63/ASR/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7116 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 6 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 25-07-2019
• Assessment Year: misc
• Appeal Filed On: 23-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHA RANI SINGH LD
• Keywords: Principle of natural justice; Set aside
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. VIKRAM SINGH YADAV , ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER ITA NO.63(ASR)/2017 ASSESSMENT YEAR:.. M/S. GURU NANAK EDUCATIONAL TRUST, OPP: MODEL TOWN GURUDWARA, LUDHIANA [PAN:AABTG 5423E] VS. CIT(EXEMPTIONS), CHANDIGARH. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. SUDHIR SEHG AL RESPONDENT BY: SMT. ABHA RANI SIN GH (LD. DR) DATE OF HEARING: 25.07.2019 DATE OF PRONOUNCEMENT: 25.07.2019 ORDER PER N.K.CHOUDHRY, JM: THE INSTANT APPEAL HAS BEEN PREFERRED BY TH E ASSESSEE/APPELLANT AGAINST THE ORDER DATED 30/12/2016 P ASSED BY THE LD. CIT(EXEMPTIONS), CHANDIGARH U/S 12AA(1)(B) (II) OF INCOME TAX ACT, 1961 (HEREINAFTER CALLED AS THE ACT), WHEREBY THE LD. CIT(A) REJECTED THE APPLICATION OF THE ASSESSEE T RUST. 2. 2. AT THE OUTSET, IT WAS SUBMITTED BY THE LD. COUNSEL FOR T HE ASSESSEE THAT THERE WAS A DISPUTE BETWEEN THE MEMBERS OF THE SOCIETY, THEREFORE, THE PRESENT COMMITTEE WAS NOT IN POSS ESSION DUE TO COURT LITIGATION OF THE RELEVANT RECORDS, HOWE VER, AFTER RECEIVING THE RECORDS, IT WAS REVEALED THAT THE ASSESSEE TRUST HAS ALREADY BEEN GRANTED THE REGISTRATION U/S 12A VIDE OR DER DATED 15/17.9.1998. HENCE, CONSIDERING THE PECULIAR FACTS AND 2 ITA NO.63/ASR/2017 GURU NANAK EDUCATIO NAL TRUST VS. CIT(E) CIRCUMSTANCES OF THE CASE, WE ARE INCLINED TO SET ASIDE THE O RDER IMPUGNED HEREIN AND RESTORE BACK THE MATTER TO THE FI LE OF THE LD. CIT(EXEMPTIONS) TO VERIFY THE REGISTRATION ALRE ADY GRANTED TO THE ASSESSEE TRUST. AS IT WAS PRAYED BY THE LD. CIT-DR THAT IN T HE INTEREST OF NATURAL JUSTICE AND FOR PROPER ADJUDICATION OF THE CA SE, THE LD. CIT(EXEMPTIONS) BE ALSO GIVEN THE LIBERTY TO EXAMINE THE AIMS AND OBJECTS OF THE SOCIETY WHICH HAVE BEEN PLACED BEFORE THE DEPARTMENT WHILE OBTAINING THE PREVIOUS ORDER U/S 12A A AND THE AIMS AND OBJECTS SUBMITTED BEFORE THE PRESENT LD. CIT(EXEMPTIONS) WHO HAVE PASSED THE IMPUGNED ORDER, W E ARE IN AGREEMENT WITH THE LD. CIT-DR, HENCE, DIRECT THE SA ME. THE LD. CIT(E) SHALL AT LIBERTY TO EXAMINE THE AIMS AND O BJECTS FILED PREVIOUSLY AND IN THE LATEST APPLICATION AND IN CASE OF DISCREPANCY SHALL BE AT LIBERTY TO TAKE APPROPRIATE ACTI ON IN ACCORDANCE WITH LAW. 44 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 25.07.2019. SD/- SD/- ( VIKRAM SINGH YADAV ) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL ME MBER DATED: 25.07.2019 /PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) SH. GURU NANAK EDUCATIONAL TRUST, OPP: MODEL TO WN GURUDWARA, LUDHIANA. (2) THE CIT (EXEMPTIONS), CHANDIGARH (3) THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER