Shri Krishna Bhakti Prachar Sangh, Vrindavan V. Commissioner of Income Tax (Exemption), Lucknow

ITA 671/LKW/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7378 (ITAT-LUCKNOW)
• Duration Of Justice: 8 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 22-11-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: A K BAR
• Keywords: Set aside
• Section: 80G; 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA NO. 670 & 671/LKW/2018 ASSESSMENT YEAR: N.A. KRISHNA BHAKTI PRACHAR SANGH BURJA ROAD CHAINTANYA VIHAR VRINDAVAN V. CIT (EXEMPTION) LUCKNOW T AN /PAN : AABTK3010H (APP ELL ANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SHRI A. K. BAR, CIT (DR) DATE OF HEARING: 22 0 7 201 9 DATE OF PRONOUNCEMENT: 26 0 7 201 9 O R D E R PER A. D. JAIN, V.P.: THESE ARE ASSESSEES APPEALS AGAINST SEPARATE ORDERS PASSED BY THE LD. CIT (EXEMPTION), LUCKNOW DATED 11/9/2018, REJECTING THE APPLICATIONS FOR REGISTRATION UNDER SECTION 12AA(1)(B)(II) OF THE INCOME- TAX ACT, 1961, AND REJECTING THE APPLICATION FOR APPROVAL UNDER SECTION 80G(5)(VI) OF THE ACT. 2. THE FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESSEE-TRUST FILED APPLICATIONS FOR REGISTRATION UNDER SECTION 12A(A) OF THE ACT AND APPROVAL UNDER SECTION 80G(5)(VI) OF THE ACT ON 30/3/2018. THE CIT (EXEMPTION) SENT A LETTER DATED 25.8.2018 TO THE ASSESSEE CALLING FOR SPECIFIC QUERIES REGARDING ITS APPLICATIONS FOR REGISTRATION UNDER SECTION 12A AND APPROVAL UNDER SECTION 80G OF THE ACT, FOR COMPLIANCE ON 11.9.2018, BUT NONE APPEARED ON BEHALF OF THE ASSESSEE AND ACCORDINGLY ITA NO.670 & 671/LKW/2018 PAGE 2 OF 3 THE LD. CIT (EXEMPTION) REJECTED BOTH THE APPLICATIONS OF THE ASSESSEE EX-PARTE QUA THE ASSESSEE. 3. NONE HAS APPEARED ON BEHALF OF THE ASSESSEE, DESPITE ISSUANCE OF NOTICE THROUGH RPAD, WHICH HAS NOT RETURNED UNSERVED. HOWEVER, WE FIND THAT THIS APPEAL CAN BE DISPOSED OF IN THE ABSENCE OF THE ASSESSEE. THEREFORE, WE PROCEED TO DISPOSE OF THE APPEAL AFTER HEARING THE LD. D.R. AND AFTER CONSIDERING THE MATERIAL PLACED ON RECORD. 4. THE LD. D.R. HAS PLACED RELIANCE UPON THE ORDER OF THE LD. CIT (EXEMPTION). 5. HEARD. FROM THE ORDER OF LEARNED CIT (EXEMPTIONS), IT IS APPARENT THAT THE LD. CIT (EXEMPTIONS) HAD ISSUED ONLY ONE LETTER DATED 25/8/2018 CALLING FOR SPECIFIC QUERIES REGARDING ITS APPLICATIONS FOR REGISTRATION UNDER SECTION 12A AND APPROVAL UNDER SECTION 80G OF THE ACT AND 11/9/2018 WAS FIXED FOR COMPLIANCE. ON THIS DATE, THE ASSESSEE SOUGHT SOME MORE TIME FOR COMPILATION OF ALL THE DETAILS AS ASKED FOR BY THE LD. CIT (EXEMPTION) BY FILING AN ADJOURNMENT APPLICATION DATED 11/09/2018 THROUGH EMAIL, BUT THE SAME WAS NOT TAKEN ON RECORD BY THE LD. CIT (EXEMPTION) AND THE CASE WAS DECIDED EX-PARTE BY REJECTING THE APPLICATIONS AS FILED BY THE ASSESSEE. IN VIEW OF THESE FACTS, WE FEEL THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO EXPLAIN ITS CASE BEFORE THE LD. 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 APPLICATIONS, BY THE LD. CIT (EXEMPTIONS). WE, THEREFORE, IN THE INTEREST OF JUSTICE, SET ASIDE THE ORDERS OF THE LD. CIT (EXEMPTIONS) AND RESTORE THE MATTER TO HIS FILE WITH A DIRECTION TO CONSIDER THE APPLICATIONS OF THE ASSESSEE FOR REGISTRATION U/S 12A AND APPROVAL UNDER SECTION 80G(5)(VI) OF THE ACT, AFRESH AFTER GIVING DUE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO ITA NO.670 & 671/LKW/2018 PAGE 3 OF 3 DIRECTED TO BE PRESENT ON THE DATE OF HEARING AND PROVIDE THE MATERIAL / CLARIFICATION AS ASKED FOR BY THE LD. CIT (EXEMPTIONS). 6. IN THE RESULT, THE APPEALS OF THE ASSESSEE STAND ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 26/07/2019. SD/ - SD/ - [ T. S. KAPOOR ] [ A. D. JAIN ] ACCOUNTANT MEMBER VICE PRESIDENT DATED:26/07/2019 JJ:2207 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR BY ORDER ASSISTANT REGISTRAR 1. DATE OF DICTATION 2. DATE ON WHICH TYPED DRAFT ORDER IS LACED BEFORE THE DICTATING MEMBER 2.A DATE ON WHICH TYPED DRAFT ORDER IS PLACED BEFORE THE OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT ORDER COMES TO P.S/SR.P.S 4. DATE ON WHICH THE ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH THE ORDER COMES BACK TO P.S./SR.P.S 6. DATE OF UPLOADING, IF NOT, REASON FOR THE SAME 8. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 9. DATE ON WHICH ORDER GOES FOR XEROX & ENDORSEMENT 10. DATE ON WHICH THE FILE GOES TO THE O.S. 11. DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER 12. DATE ON WHICH THE FILE GOES TO DESPATCH SECTION FOR DESPATCH 13. DATE OF DESPATCH