Pradeshik Phal Shak Bhaji Evam Pushp Pradarshini Samiti, Lucknow V. Commissioner of Income Tax (Exemption), Lucknow

ITA 654/LKW/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 0208 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 8 month(s) 28 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: 29-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST PASSED US AABII OF ACT

Judgement Text

I.T.A. NO.654/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.654/LKW/2017 ASSESSMENT YEAR: N.A. PRADESHIK PHAL SHAK BHAJI EVAM PUSHP FRADARSHINI SAMITI, RAJKIYA UDYAN, ALAMBAGH, LUCKNOW. PAN:AADAP 7305 F 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 (EXEMPTION S), LUCKNOW DATED 13/07/2017 REJECTING THE APPLICATION OF THE ASSESSEE FILED FOR REGISTRATION U/S 12A(A) OF THE ACT. 2. THE FACTS OF THE CASE, IN BRIEF, ARE THAT THE AS SESSEE SOCIETY APPLIED FOR REGISTRATION U/S 12A(A) OF THE ACT WITH CIT (EXEMPT IONS) VIDE APPLICATION DATED 02/01/2017. LEARNED CIT (EXEMPTIONS) REJECTED THE APPLICATION OF THE ASSESSEE FOR REGISTRATION U/S 12A(A) OF THE ACT ON THE GROUN D THAT SUFFICIENT MATERIAL REQUIRED FOR FORMATION OF SATISFACTION HAS NOT BEEN PRODUCED. IT WAS SUBMITTED BY LEARNED A. R. OF THE ASSESSEE THAT THE ORDER OF LEA RNED CIT (EXEMPTIONS) IS ON THE BASIS THAT THE BOOKS OF ACCOUNTS AND VOUCHERS WERE NOT PRODUCED BEFORE HIM BUT THE FACTS ARE DIFFERENT. HE SUBMITTED THAT IN PAPE R BOOK ON PAGE NO. 13 IS LETTER DATED 12/07/2017 SUBMITTED BEFORE LEARNED CIT (EXEM PTIONS), LUCKNOW AND IN APPELLANT BY SHRI P. K. KAPOOR, 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.654/LKW/2017 ASSESSMENT YEAR:N.A. 2 PARA 2 OF THIS LETTER, IT IS STATED THAT THE COPY O F BALANCE SHEET, INCOME AND EXPENDITURE ACCOUNT, LEDGER AND CASH BOOK MAINTAINE D BY THE ASSESSEE ARE PRODUCED FOR EXAMINATION. HE SUBMITTED THAT UNDER THESE FACTS, IT IS NOT CORRECT ON THE PART OF LEARNED CIT (EXEMPTIONS) TO MENTION THAT ASSESSEE COULD NOT PRODUCE ANY BOOKS OF ACCOUNT, VOUCHERS OR SUFFICIEN T MATERIAL FOR FORMATION OF SATISFACTION. HE SUBMITTED THAT UNDER THESE FACTS THE ASSESSEE SHOULD BE GRANTED REGISTRATION AS THE OBJECTS OF THE SOCIETY ARE CHAR ITABLE IN NATURE. 4. LEARNED D. R. OF THE REVENUE SUPPORTED THE ORDER OF LEARNED CIT (EXEMPTIONS). 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE FI ND THAT AS PER LETTER DATED 12/07/2017, AVAILABLE ON PAPER BOOK PAGE NO. 13, IT IS STATED VIDE PARA 2 THAT THE COPY OF BALANCE SHEET, INCOME AND EXPENDITURE ACCOU NT, LEDGER AND CASH BOOK MAINTAINED BY THE ASSESSEE ARE PRODUCED BEFORE LEAR NED CIT (EXEMPTION), LUCKNOW FOR HIS PERUSAL AND THEREFORE, THIS IS NOT CORRECT TO SAY THAT BOOKS WERE NOT PRODUCED BEFORE LEARNED CIT (EXEMPTIONS) BUT TH E FACT REMAINS THAT THE BOOKS WERE NOT LOOKED INTO BY LEARNED CIT (EXEMPTIONS). UNDER THESE FACTS, WE FEEL IT APPROPRIATE THAT THE MATTER SHOULD GO BACK TO THE F ILE OF LEARNED CIT (EXEMPTIONS), LUCKNOW FOR FRESH DECISION AFTER EXAMINING THE BOOK S OF ACCOUNTS OF THE ASSESSEE AND OTHER DETAILS AND AFTER PROVIDING ADEQUATE OPPO RTUNITY OF BEING HEARD TO THE ASSESSEE. WE, ORDER ACCORDINGLY. THE LEARNED CIT (EXEMPTIONS) IS ALSO DIRECTED TO PASS THE ORDER WITHIN A PERIOD OF 90 DAYS FROM T HE DATE OF RECEIPT OF THIS ORDER. 6. 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 I.T.A. NO.654/LKW/2017 ASSESSMENT YEAR:N.A. 3 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