The Open Door Church, Kapurthala V. The Commissioner of Income tax, Jalandhar

ITA 681/ASR/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 0702 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 6 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-05-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Next Hearing Date: 24-05-2016
• Assessment Year: misc
• Appeal Filed On: 22-11-2013
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: A N MISRA
• Keywords: Opportunity of being heard
• Section: 12A

Judgement Text

ITA NO.681(ASR)/2013 1 IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. A.D. JAIN, JUDICIAL MEMBER AND SH. T.S. KAPOOR, ACCOUNTANT MEMBER ITA NO.681(ASR)/2013 THE OPEN DOOR CHURCH, VS. COMMISSIONER OF INCOME T AX, V. KHOJEWAL, P.O. KHERA MAJJA, JALANDHAR-II, DISTT. KAPURTHALA. KAPURTHALA. (APPELLANT) (RESPONDENT) APPELLANT BY: WRITTEN SUBMISSIONS RESPONDENT BY: SH. A.N. MISRA, DR DATE OF HEARING: 24/05/2016 DATE OF PRONOUNCEMENT: 25/05/2016 ORDER PER A.D. JAIN, JM: THE ASSESSE-TRUST HAS FILED THE PRESENT APPEAL AGA INST THE ACTION OF THE LD. COMMISSIONER OF INCOME TAX, JALANDHAR-II, J ALANDHAR, IN REJECTING THE APPLICATION OF THE TRUST FOR REGISTRA TION U/S 12A(A) OF THE INCOME TAX ACT, 1961. 2. THE ASSESSEE IS A SOCIETY REGISTERED UNDER THE S OCIETIES REGISTRATION ACT, 1860. THE SOCIETY MOVED AN APPLIC ATION FOR THE REGISTRATION UNDER SECTION 12A OF THE I.T. ACT, 196 1, WHICH WAS REJECTED BY THE LD. CIT, JALANDHAR-II. ITA NO.681(ASR)/2013 2 3. NOW, AGGRIEVED WITH THE ORDER OF THE LD CIT, JAL ADHAR-II, THE ASSESSEE-SOCIETY IS IN APPEAL BEFORE THIS BENCH. 4. THE ASSESSEE HAS FILED WRITTEN SUBMISSIONS, WHIC H ARE PLACED ON RECORD, WHEREIN, IT HAS BEEN CONTENDED THAT THE LD . CIT(A) HAS NOT GIVEN ANY OPPORTUNITY TO THE SOCIETY TO EXPLAIN ITS IDEOL OGY WITH DOCUMENTARY EVIDENCE IN SUPPORT THEREOF; AND THAT THE OBJECTS O F THE SOCIETY HAVE NOT BEEN CONSIDERED IN THE RIGHT PERSPECTIVE BY THE LD . CIT. THE ASSESSEE- SOCIETY, HAS THEREFORE, PRAYED THAT THE ORDER OF TH E LD. CIT MAY BE SET ASIDE AND HE MAY BE DIRECTED TO LOOK INTO THE FACTS AFRESH, AS REASONABLY OPPORTUNITY HAS NOT BEEN GRANTED TO THE SOCIETY. 5. ON THE OTHER HAND, THE LD. DR RELIED UPON THE OR DER OF THE LD. CIT, JALANDHAR. 6. WE HAVE HEARD THE LEARNED DR AND HAVE GONE THROU GH THE WRITTEN SUBMISSIONS OF THE ASSESSEE. SINCE THE LD. CIT, JAL ANDHAR-II, HAS NOT AFFORDED ADEQUATE OPPORTUNITY TO THE ASSESSEE SOCI ETY TO PRODUCE DOCUMENTARY EVIDENCE IN SUPPORT OF ITS CASE, WE CON SIDER IT FAIR AND REASONABLE TO SET ASIDE THE ORDER OF THE LD. CIT, J ALANDHAR-II AND RESTORE THE SAME TO HIS FILE FOR DECIDING THE SAME AFRESH A S PER LAW, AFTER ALLOWING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. THE ASSESSEE IS DIRECTED TO PRODUCE THE REQUISITE EVIDENCE IN SUPPO RT OF ITS CASE AT THE ITA NO.681(ASR)/2013 3 TIME OF FRESH PROCEEDINGS BEFORE THE LD. CIT. ACCO RDINGLY, THE APPEAL OF THE ASSESSEE-SOCIETY IS ALLOWED FOR STATISTICAL PUR POSES. 7. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 25/05/ 2016. SD/- SD/- (T.S. KAPOOR) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER /SKR/ DATED: 25/05/2016 COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: THE OPEN DOOR CHURCH, DISTT. KAPURTHA LA 2. THE CIT, JALANDHAR-II 3. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER