Adventures in Enlightenment Trust, Mathura V. Commissioner of Income Tax (Exemption), Lucknow

ITA 651/LKW/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 0210 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 9 month(s) 2 day(s)
• Appeal Type: Income Tax (Transfer Pricing) Appeal
• Pronouncement Date: 27-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 25-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST PASSED US AABII OF ACT
• Keywords: Opportunity of being heard; Set aside
• Section: 12A; 12

Judgement Text

I.T.A. NO.651/LKW/2017 ASSESSMENT YEAR:N.A. 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B, LUCKNOW BEFORE SHRI T. S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA NO.651/LKW/2017 ASSESSMENT YEAR: N.A. ADVENTURES IN ENLIGHTENMENT TRUST 380, SHEETAL CHAYA, RAMAN RETI, VRINDAVAN, MATHURA. PAN:AABTA 4476 B VS. CIT (EXEMPTIONS), LUCKNOW. (APPELLANT) (RESPONDENT) O R D E R PER T. S. KAPOOR, A.M. THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER PASSED U/S 12AA(1)(B)(II) OF THE ACT BY LEARNED CIT (EXEMP TIONS), LUCKNOW DATED 08/08/2017 REJECTING THE APPLICATION OF THE ASSESSE E FILED FOR REGISTRATION U/S 12A(A) OF THE ACT. 2. THE FACTS OF THE CASE, IN BRIEF, ARE THAT THE AS SESSEE TRUST APPLIED FOR REGISTRATION U/S 12A(A) OF THE ACT WITH CIT (EXEMPT IONS) VIDE APPLICATION DATED 01/02/2017. LEARNED CIT (EXEMPTIONS) ISSUED A LETTER DATED 04/07/2017 TO THE ASSESSEE CALLING FOR SPECIFIC QUE RIES REGARDING THE APPLICATION FOR REGISTRATION U/S 12A FOR COMPLIANCE ON 07/08/2017. HOWEVER NONE APPEARED ON 07/08/2017 NOR ANY ADJOURNMENT APP LICATION WAS FILED APPELLANT BY SHRI PRADIP KUMAR CHAUDHARY, C.A. RESPONDENT BY DR. A. K. SINGH, CIT (D.R.) DATE OF HEARING 25/05/2018 DATE OF PRONOUNCEMENT 29 /05/2018 I.T.A. NO.651/LKW/2017 ASSESSMENT YEAR:N.A. 2 THEREFORE, LEARNED CIT (EXEMPTIONS) REJECTED THE AP PLICATION OF THE ASSESSEE FOR REGISTRATION U/S 12A(A) OF THE ACT ON THE GROUND THAT SUFFICIENT MATERIAL REQUIRED FOR FORMATION OF SATISFACTION HAS NOT BEEN PRODUCED. IT WAS SUBMITTED BY LEARNED A. R. OF THE ASSESSEE THAT DUE TO RAKSHABANDHAN FESTIVAL ON 07/08/2017, NOBODY COULD ATTEND THE HEA RING BEFORE LEARNED CIT (EXEMPTIONS) AND LEARNED CIT (EXEMPTIONS) WITHOUT A FFORDING AN OPPORTUNITY TO THE ASSESSEE ON NEXT DATE OF HEARING , PASSED THE ORDER ON 08/08/2017 REJECTING THE APPLICATION OF THE ASSESSE E. HE SUBMITTED THAT UNDER THESE FACTS, THE MATTER SHOULD BE RESTORED BA CK TO THE FILE OF LEARNED CIT (EXEMPTION) FOR FRESH DECISION. 3. LEARNED D. R. OF THE REVENUE SUPPORTED THE ORDER OF LEARNED CIT (EXEMPTIONS). 4. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GONE TH ROUGH THE MATERIAL PLACED ON RECORD. WE NOTED THAT LEARNED CIT (EXEMPT IONS) HAS REJECTED THE APPLICATION OF THE ASSESSEE FOR REGISTRATION U/S 12 A. FROM THE ORDER OF LEARNED CIT (EXEMPTIONS), IT IS APPARENT THAT THE L EARNED CIT (EXEMPTIONS) HAD ISSUED ONLY ONE LETTER DATED 04/07/2017 CALLING FOR CERTAIN QUERIES, DOCUMENTS/CLARIFICATIONS HOWEVER, NEITHER ANYBODY A PPEARED NOR FILED ADJOURNMENT APPLICATION AND ULTIMATELY THE CIT (EXE MPTIONS) PASSED THE ORDER AND REJECTED THE APPLICATION OF THE ASSESSEE FOR REGISTRATION U/S 12A OF THE ACT. UNDER THESE FACTS, WE FEEL THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO EXPLAIN ITS CASE BEFORE LE ARNED CIT (EXEMPTIONS). WE ARE OF THE VIEW FROM THE FACTS OF THE CASE THAT THE ASSESSEE HAS NOT BEEN GIVEN PROPER AND SUFFICIENT OPPORTUNITY BEFORE DISPOSING OF THE APPLICATION OF REGISTRATION BY THE LEARNED CIT (EXE MPTIONS). WE, THEREFORE, IN THE INTEREST OF JUSTICE SET ASIDE THE ORDER OF C IT (EXEMPTIONS) AND RESTORE THE MATTER BACK TO HIS FILE WITH THE DIRECTION TO CONSIDER THE APPLICATION OF THE ASSESSEE FOR REGISTRATION U/S 12A AFRESH AFTER GIVING PROPER AND I.T.A. NO.651/LKW/2017 ASSESSMENT YEAR:N.A. 3 SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. THE ASSESSEE IS ALSO DIRECTED TO BE PRESENT ON THE DATE OF HEARING AND P ROVIDE THE MATERIAL / CLARIFICATION AS ASKED FOR BY LEARNED CIT (EXEMPTIO NS). 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 29/05/2018) SD/. SD/. (PARTHA SARATHI CHAUDHURY) ( T. S. KAPOOR ) JUDICIAL MEMBER A CCOUNTANT MEMBER DATED:29/05/2018 *SINGH 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