SHRI SATISH KUMAR AHUJA CHARITABLE TRUST , ABOHAR V. COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

ITA 679/ASR/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 9781 (ITAT-AMRITSAR)
• Duration Of Justice: 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2019-2020
• Appeal Filed On: 13-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALOK KUMAR LD
• Assessee Lawyers: P N ARORA LD
• Keywords: Charitable institution; Opportunity of being heard; Principle of natural justice
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.K.CHOUDHRY, JUDICIAL MEMBER AND SH. O.P.MEENA, ACCOUNTANT MEMBER ITA NO. 679/ASR /2019 ASSESSMENT YEAR: NIL SATISH KUMAR AHUJA CHARITABLE TRUST, SHOP NO.3004, BAZAR NO.9, MANDI NO.2 ABHORE-152116. VS. CIT(EXEMPTIONS) CHANDIGARH. [PAN:AAWTS 8441H ] (APPELLANT) (RESPONDENT) APPELLANT BY: SH. P. N. ARORA (LD. ADV.) RESPONDENT BY: SH. ALOK KUMAR (LD. CI T- DR) DATE OF HEARING: 17.12.2019 DATE OF PRONOUNCEMENT: 17.12.2019 ORDER PER N.K.CHOUDHRY, JM: THE INSTANT APPEAL HAS PREFERRED BY THE APPELLANT SOCI ETY AGAINST THE IMPUGNED ORDER DATED 19.09.2019 PASSED BY THE LD. CIT(EXEMPTIONS) U/S.12AA(1)(II) OF THE INCOME TAX ACT, 1961 (HEREINAFTER CALLED AS THE ACT). ITA N0.679/ASR/ 2019 SATISH KUMAR AHUJA CHARIT ABLE TRUST VS. CIT(E) 2 2. HAVING HEARD THE PARTIES AT LENGTH AND MATERIAL AVA ILABLE ON RECORD. IT IS OBSERVE THAT THE LD. CIT(E) HAS PASSED THE ORDER W ITHOUT TOUCHING THE MERIT OF THE CASE AND DENIED THE REGISTRATION U/S 12AA OF THE ACT TO THE APPELLANT SOCIETY. FROM THE ORDER IT APPEARS THAT THE APPELLANT DID NOT BOTHER TO APPEAR AND CO-ORDINATE WITH APPELLATE PROCE EDINGS EVEN AFTER AFFORDING OPPORTUNITIES. ALTHOUGH THE INSTANT APPEAL OF THE APPELLANT IS LIABLE TO BE DISMISSED IN ORDER TO GIVE EFFECT TO THE PRINCIPLE THAT LAW DOES NOT ASSIST THE PERSON WHO IS INACTIVE AND SLEEPS OVER HIS RI GHTS BY ALLOWING THEM WHEN CHALLENGED OR DISPUTED TO REMAIN DORMANT, W ITHOUT ASSERTING THEM IN A COURT OF LAW. THE, PRINCIPLE WHICH FORMS THE BASIS OF THIS RULE IS EXPRESSED IN THE MAXIM VIGILANTIBUS, NON DORMIENTIBUS, JURASUBVENIUNT (LAW ASSISTS THOSE WHO ARE VIGILANT AND NOT THOSE WHO SLEE P OVER THEIR RIGHTS), BUT EVEN A VIGILANT LITIGANT IS PRONE TO CO MMIT MISTAKES. AS THE APHORISM TO ERR IS HUMAN AND IS MORE A PRACTICAL NOTION OF HUMAN BEHAVIOR THAN AN ABSTRACT PHILOSOPHY, THE UNINTENTIONAL LAPSE ON THE PART OF A LITIGANT SHOULD NOT NORMALLY CAUSE THE DOORS OF THE JUDICATURE PE RMANENTLY CLOSED BEFORE HIM. THE EFFORT OF THE COURT SHOULD NOT BE ONE OF FINDING MEANS TO PULL DOWN THE SHUTTERS OF ADJUDICATORY JURISDICTION BEFO RE A PARTY WHO SEEKS JUSTICE, ON ACCOUNT OF ANY MISTAKE COMMITTED BY HIM, BUT TO SEE WHETHER IT IS POSSIBLE TO ENTERTAIN HIS GRIEVANCE IF IT IS GENUINE, THEREFORE, CONSIDERING THE PECULIAR FACT THAT THE LD. CIT(A) DID NOT PASS THE ORDER UNDER CHALLENGE ON MERIT , WE FEEL IT APPROPRIATE AND PROPER TO REMAND BACK T HE INSTANT CASE TO THE FILE OF THE LD. CIT(E) TO DECIDE AF RESH ON MERITS, WHILE AFFORDING PROPER AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE APPELLANT , IN ORDER TO FOLLOW THE PRINCIPLE OF NATURAL JUSTICE . ITA N0.679/ASR/ 2019 SATISH KUMAR AHUJA CHARIT ABLE TRUST VS. CIT(E) 3 WE ALSO FEEL IT IMPERATIVE TO DIRECT THE APPELLANT TO EXTEND ITS FULL CO- OPERATION AND PARTICIPATION IN THE APPELLATE PROCEEDI NGS BEFORE THE LD. CIT(E) AS AND WHEN WOULD BE REQUIRED AND IN CASE OF F URTHER DEFAULT, THE APPELLANT SHALL NOT BE SUBJECTED TO ANY LENIENCY. 3. IN THE RESULT, THE APPEAL FILED BY THE APPELLANT SOCI ETY STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 17/1 2/2019 SD/- SD/- (O.P.MEENA) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 17/12/2019. /PK/ PS. COPY FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THEN CIT(APPEALS) 5. SR DR, I.T.A.T. AMRITSAR 6. GUARD FILE TRUE COPY BY ORDER