Alumnae Association of St. Mary's Convent High School, Kanpur V. Commissioner of Income Tax (Exemption), Lucknow

ITA 669/LKW/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 4593 (ITAT-LUCKNOW)
• Duration Of Justice: 4 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 01-03-2016
• Assessment Year: misc
• Appeal Filed On: 28-10-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K SING
• Section: 12AA

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER ITA NO.669/LKW/2015 ASSESSMENT YEAR : N. A. M/S ALUMNAE ASSOCIATION OF ST. MARYS CONVENT HIGH SCHOOL, 53, TAGORE ROAD, KANPUR. PAN : AADAA8175G VS. CIT EXEMPTIONS LUCKNOW (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SHRI A. K. SING, CIT D.R. DATE OF HEARING 01/03/2016 DATE OF PRONOUNCEMENT 1 5 /02/2016 O R D E R PER A. K. GARODIA, A.M. THIS IS ASSESSEES APPEAL DIRECTED AGAINST THE OR DER PASSED BY THE CIT EXEMPTIONS, LUCKNOW ON 22/09/2015 U/S 12AA OF I. T. ACT. 2. ONLY GRIEVANCE OF THE ASSESSEE IS ABOUT REJECTIO N OF THE CLAIM OF THE ASSESSEE FOR REGISTRATION U/S 12AA. 3. THIS APPEAL WAS EARLIER FIXED FOR HEARING ON 12. 01.2016 AND ON THIS DATE, LEARNED AR OF THE ASSESSEE MOVED AN APPLICATI ON FOR ADJOURNMENT AND ON HIS REQUEST, THE HEARING WAS ADJOURNED TO 08.02. 2016. ON THIS DATE, THE BENCH DID NOT FUNCTION AND THEREFORE, THE HEARING W AS ADJOURNED TO 01.03.2016 AND NOTICE WAS SENT TO THE ASSESSEE. IN SPITE OF THIS NONE APPEARED ON BEHALF OF THE ASSESSEE ON 01.03.2016 AN D THERE IS NO REQUEST FOR 2 ADJOURNMENT. THEREFORE, THE APPEAL WAS HEARD EX PAR TE QUA THE ASSESSEE. LEARNED DR OF THE REVENUE SUPPORTED THE ORDER OF CI T EXEMPTIONS, LUCKNOW. 4. WE HAVE CONSIDERED HIS SUBMISSIONS AND GONE THRO UGH THE IMPUGNED ORDER. WE FIND THAT THE APPLICATION WAS FILED ON 06 .04.2015 BUT THE ONLY NOTICE WAS ISSUED ON 18.08.2015 FIXING THE DATE OF HEARING ON 22.09.2015 AND THE IMPUGNED ORDER WAS PASSED ON THE SAME DATE I.E. ON 22.09.2015. UNDER THESE FACTS, WE FEEL THAT SUFFICIENT OPPORTUNITY WA S NOT AFFORDED BY THE CIT. HENCE, WE SET ASIDE HIS ORDER AND RESTORE THE ENTIR E MATTER BACK TO HIS FILE FOR A FRESH DECISION AFTER PROVIDING SUFFICIENT OPPORTU NITY OF BEING HEARD TO THE ASSESSEE. WE DO NOT MAKE ANY COMMENT ON THE MERIT. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE) SD/. SD/. (SUNIL KUMAR YADAV) ( A. K. GAR ODIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED:15 TH MARCH, 2016. *SINGH COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT( EXEMPTION ) 5. D.R., I.T.A.T., LUCKNOW ASSTT. REGISTR AR