M/S. Jan Chetna Foundation, Lucknow V. Commissioner of Income Tax (Exemption), Lucknow

ITA 641/LKW/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4438 (ITAT-LUCKNOW)
• Duration Of Justice: 1 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-10-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 20-09-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: C K SINGH
• Assessee Lawyers: M ANMOHAN SINGH
• Keywords: Opportunity of being heard
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA NO. 641/LKW/2018 ASSESSMENT YEAR: N.A. M/S JAN CHETNA FOUNDATION 74, BAJRANG NAGAR GAL I NO.1, KRISHNA NAGAR LUCKNOW V. CIT WARD 12(1) LUCKNOW T AN /PAN : AABAJ3551D (APP LICA NT) (RESPONDENT) APP LIC ANT BY: SHRI MANMOHAN SINGH, A.R. RESPONDENT BY: SHRI C. K. SINGH, D.R. DATE OF HEARING: 28 0 9 201 8 DATE OF PRONOUNCEMENT: 23 10 201 8 O R D E R PER P ARTHA SARATHI CHAUDHURY, J.M : THIS APPEAL PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE LD. COMMISSIONER OF INCOME - TAX (EXEMPTION), LUCKNOW DATED 26/4/2018 PASSED UNDER SECTION 12AA(1)(B)(II) OF THE ACT REJECTING THE APPLICATION FOR REGISTRATION UNDER SECTION 12A OF THE ACT. 2 . THE ASSESSEE HAS RAISED FOLLOWING GROUNDS OF APPEAL : - THE AUTHORITY BELOW IS NOT JUSTIFIED IN REJECTING THE REGISTRATION OF THE SOCIETY, PARTICULARLY WITHOUT GIVING ANY OPPORTUNITY OF BEING HEARD. THE NOTICE SE ND BY THE LEARNED AUTHORITY TO FIX THE CASE ON 23.04.2018 WAS NOT RECEIVED BY THE SOCIETY; THE ORDER WAS PASSED ON 26.04.2018 HURRIEDLY WITHOUT GIVING FURTHER OPPORTUNITY TO THE SOCIETY. ITA NO.641/LKW/2018 PAGE 2 OF 4 IT IS PRAYED TO QUASH THE ORDER PASSED BY THE C.I.T. ( E XEMPTION ), LUC KNOW AND O BLIGE. 3 . THE BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE - SOCIETY HAS FILED AN APPLICATION FOR REGISTRATION UNDER SECTION 12A(1) OF THE ACT ON 11/12/2017 WITH THE CIT (EXEMPTIONS), LUCKNOW. THE OFFICE OF CIT (EXEMPTIONS), LUCKNOW HAS ISSUED NOTIC E DATED 22/3/2018 FOR COMPLIANCE ON 23/4/2018, WHICH , ACCORDING TO THE DEPARTMENT, WAS DELIVERED TO THE APPLICANT - ASSESSEE AS CONFIRMED BY THE POSTAL AUTHORITY. BUT ON THE DATE FIXED FOR HEARING I.E. ON 23/4/2018 NEITHER ANY ONE APPEARED NOR ANY APPLICATI ON FOR ADJOURNMENT WAS RECEIVED IN THE OFFICE OF CIT (EXEMPTIONS), LUCKNOW. THE CIT (EXEMPTIONS), LUCKNOW AFTER CONSIDERING THE MATERIAL AVAILABLE ON RECORD REJECTED THE APPLICATION OF THE ASSESSEE BY OBSERVING THAT APPLICANT - SOCIETY HAS NOT BEEN ABLE TO PRODUCE THE BOOKS OF ACCOUNT, BANK STATEMENT AND VOUCHERS IN RESPECT OF EXPENSES CLAIMED BY THE APPLICANT FOR VERIFICATION OF OBJECTS AND ACTIVITIES OF THE SOCIETY. 4 . AT THE TIME OF HEARING BEFORE US, A.R. OF THE ASSESSEE SUBMITTED THAT THE APPLICATION MOV ED BY THE ASSESSEE FOR REGISTRATION UNDER SECTION 12A OF THE ACT WAS REJECTED BY CIT (EXEMPTIONS), LUCKNOW WITHOUT AFFORDING OPPORTUNITY OF HEARING TO THE ASSESSEE. HE FURTHER SUBMITTED THAT NOTICE FIXING THE DATE OF HEARING ON 23/4/2018 WAS NOT RECEIVED BY THE ASSESSEE - SOCIETY AND THE ORDER WAS PASSED BY HIM ON 26/4/2018 HURRIEDLY WITHOUT GIVING FURTHER OPPORTUNITY TO THE ASSESSEE - SOCIETY. 5 . THE LD. D.R. CATEGORICALLY STATED THAT THE ORDER OF THE LD. COMMISSIONER OF INCOME - TAX (EXEMPTIONS) SPEAKS THAT REL EVANT DOCUMENTS SUCH AS BOOKS OF ACCOUNT, BANK STATEMENT AND VOUCHERS IN RESPECT OF EXPENSES CLAIMED BY THE APPLICANT WERE NOT AVAILABLE, ITA NO.641/LKW/2018 PAGE 3 OF 4 THEREFORE, HE HAD NO OTHER OPTION BUT TO DENY REGISTRATION. HE HAS ALSO PLACED RELIANCE UPON THE ORDER OF THE LD. COM MISSIONER OF INCOME - TAX (EXEMPTIONS), LUCKNOW. 6 . WE HAVE PERUSED THE CASE RECORD AND HEARD THE RIVAL CONTENTIONS. HAVING CAREFULLY EXAMINED THE ORDER OF THE LD. COMMISSIONER OF INCOME - TAX (EXEMPTIONS), LUCKNOW, WE FIND THAT THE LD. COMMISSIONER OF INCOME - TA X (EXEMPTIONS) HAS FIXED THE DATE OF HEARING ON 23/4/2018, ON WHICH DATE NEITHER ANYBODY ATTENDED NOR ANY APPLICATION FOR ADJOURNMENT WAS MOVED ON BEHALF OF THE ASSESSEE - SOCIETY AND CIT (EXEMPTIONS), LUCKNOW PASSED THE ORDER ON 26/4/2018 REJECTING THE APPL ICATION MOVED BY THE ASSESSEE. THE CONTENTION OF A.R. OF THE ASSESSEE WAS THAT NO NOTICE FIXING THE DATE OF HEARING ON 23/4/2018 WAS RECEIVED BY THE ASSESSEE - SOCIETY AND LD. CIT (EXEMPTIONS) PASSED THE ORDER ON 26/4/2018 HURRIEDLY WITHOUT GIVING FURTHER O PPORTUNITY TO THE ASSESSEE - SOCIETY. WE ALSO FIND THAT CIT (EXEMPTIONS), LUCKNOW REJECTED THE APPLICATION OF THE ASSESSEE - SOCIETY FOR THE REASON THAT ASSESSEE - SOCIETY HAS NOT BEEN ABLE TO PRODUCE THE BOOKS OF ACCOUNT, BANK STATEMENT AND VOUCHERS IN RESPECT OF EXPENSES CLAIMED BY THE APPLICANT FOR VERIFICATION OF OBJECTS AND ACTIVITIES OF THE SOCIETY . IN THIS VIEW OF THE MATTER, WE ARE OF THE VIEW THAT AN OPPORTUNITY SHOULD BE AFFORDED TO THE ASSESSEE TO PRESENT ALL RELEVANT INFORMATION BEFORE THE LD. COMMI SSIONER OF INCOME - TAX (EXEMPTIONS) FOR RECONSIDERATION OF HIS APPLICATION FOR REGISTRATION UNDER SECTION 12A OF THE ACT. WE ACCORDINGLY SET ASIDE THE ORDER OF THE LD. COMMISSIONER OF INCOME - TAX (EXEMPTIONS) AND RESTORE THE MATTER TO HIM WITH A DIRECTION T O RE - ADJUDICATE THE CLAIM OF REGISTRATION UNDER SECTION 12A OF THE ACT AFTER AFFORDING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ITA NO.641/LKW/2018 PAGE 4 OF 4 7 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 23 / 10 / 201 8 . SD/ - SD/ - [ T.S. KAPOOR ] [PARTHA SARATHI CHAUDHURY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 23 RD OCTO BER , 201 8 JJ: 2809 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR