SHRI ATAM VALLABH SHARMANOPASK GURUKUL TRUST (REGD.), LUDHIANA V. COMMISSIONER OF INCOME TAX (EXAMPTIONS), CHANDIGARH

ITA 642/ASR/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 4565 (ITAT-AMRITSAR)
• Duration Of Justice: 8 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 14-05-2018
• Assessment Year: misc
• Appeal Filed On: 27-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SH
• Keywords: Principle of natural justice
• Section: 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRI BUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER ITA NO.642(ASR)/2017 ASSESSMENT YEAR: SHRI ATTAM VALLABH SHRAMANOPASAK GURUKUL TRUST (REG.) VILLAGE HUSSAINPURA, JALANDHAR BYE PASS ROAD, LUDHIANA (PUNJAB) PAN:AAHAS1203K VS. THE CIT (EXEMPTIONS) CHANDIGARH (APPELLANT) (RESPONDENT) APPELLANT BY: SH. PANKAJ BHALLA (C.A) RESPONDENT BY: SH. PAVAN K. KUMAR (LD. DR) DATE OF HEARING: 14.05.2018 DATE OF PRONOUNCEMENT: 29.05.2018 ORDER PER N.K.CHOUDHRY, JM: THE INSTANT APPEAL HAS BEEN PREFERRED BY THE ASSESSEE/APPELLANT, ON FEELING AGGRIEVED AGAINST THE ORD ER DATED 31.05.2017 PASSED BY THE LD. CIT (EXEMPTIONS), U/S 12A A (1) (B) (II) OF THE I.T. ACT, 1961 (HEREINAFTER CALLED AS THE ACT). 2. THE BRIEF FACTS OF THE CASE ARE THAT AN APPLICATION FOR REGISTRATION U/S 12AA OF THE I.T ACT WAS FILED BY THE A SSESSEE TRUST ON DATED 2 ND JANUARY, 2017. ON CONSIDERATION OF THE SAID ITA NO.642/ASR/2017 SH. ATTAM VALLABH SHRAMANOPASAK GURUKUL TRUST(REGD.) LUDHIANA VS. CIT(E) 2 APPLICATION AN OPPORTUNITY OF PERSONAL HEARING WAS OFF ERED TO THE ASSESSEE TRUST ON 30 TH JUNE, 2017 AND WAS REQUESTED TO FILE DETAILS/CLARIFICATIONS AS MENTIONED IN PARA NO.5 OF TH E ORDER, HOWEVER ON THE FIXED DATE, NO ONE ATTENDED ON BEHAL F OF THE ASSESSEE TRUST. THEREAFTER, IN ORDER TO FOLLOW THE PRINC IPLE OF NATURAL JUSTICE, THE LD. CIT(E) OFFERED ANOTHER OPPOR TUNITY TO THE ASSESSEE TRUST BY FIXING THE DATE OF HEARING FOR 18.07.2 017. AS IT REFLECTS FROM PARA NO.6 OF THE ORDER UNDER CHALLENGE T HAT ON 20.07.2017 SH. V.V. BHALLA, C.A (LD. A R OF THE APP LICANT TRUST ) ATTENDED AND FILED REPLY IN RESPONSE TO THE SHOW CAUSE NOTICE/QUERIES AS MENTIONED IN PARA NO.6 OF THE ORDER. THEREAFTER, NO OPPORTUNITY WAS PROVIDED TO THE APPLI CANT TRUST, AND ON THE BASIS OF THE REPLY ITSELF THE REGISTRATION A PPLICATION WAS REJECTED. THE EMPHASIS OF THE LD. AR IS ON THE FACTS T HAT AFTER RECEIVING APPLICANT'S REPLY IN RESPONSE TO SHOW CAUSE NOTICE DATED 13.06.2017, NO OPPORTUNITY WAS GIVEN TO THE AS SESSEE TRUST EITHER FOR CONFRONTATION AND/OR FOR ESTABLISHING ITS CASE FOR GRANT OF REGISTRATION. 3. WE HAVE MADE SPECIFIC ENQUIRIES FROM THE LD. DR AND AL SO PERUSED THE RELEVANT RECORD OF THE LD. CIT(E), IT NOW HERE REFLECTS THAT WHILE DECIDING AN APPLICATION FOR GRANT OF REGIST RATION U/S 12AA OF THE ACT, THE ASSESSEE WAS EVER GIVEN ANY OPPORTU NITY FOR ESTABLISHING ITS CASE FOR GRANT OF REGISTRATION BEFOR E CONSIDERATION OF REPLY/DOCUMENTS OF THE APPLICANT TRUST AND/OR BEFORE PASSING THE ORDER IMPUGNED HEREIN, WHICH ACCORDI NG TO ITA NO.642/ASR/2017 SH. ATTAM VALLABH SHRAMANOPASAK GURUKUL TRUST(REGD.) LUDHIANA VS. CIT(E) 3 OUT CONSIDERED VIEW AMOUNTS TO CONTRAVENTION TO THE PRI NCIPLE OF NATURAL JUSTICE AND CANNOT BE SUSTAINED AND LIABLE TO BE SET ASIDE WITH DIRECTION TO THE LD. CIT(E) TO GRANT AN OPPORTU NITY BEFORE PASSING A FINAL ORDER, TO THE ASSESSEE TRUST FOR ESTABLISHIN G OF ITS CASE. THE CASE IS REMANDED BACK TO THE FILE OF LD. CIT(E) FOR DECIDING AFRESH WITHOUT BEING INFLUENCED BY ANY OBSERV ATION OF THIS ORDER AND/OR OF THE YEAR DATED 31 ST JULY, 2017 IMPUGNED HEREIN PASSED BY THE LD. CIT(E), CHANDIGARH, AFTER G IVING PROPER OPPORTUNITIES OF BEING HEARD TO THE PARTIES CONCERNED WITHIN 03 MONTHS OF THE THIS ORDER . 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 29 .05.2018. SD/- SD/- (SANJAY ARORA) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDIC IAL MEMBER DATED:29.05.2018 /PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) SHRI ATTAM VALLABH SHRAMANOPASAK GURUKUL TRUST (REGD.), LUDHIANA (PUNJAB) (2) THE CIT (EXEMPTION), CHANDIGARH (3) THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER