Purulia Self Help Group Srijanalaya, Purulia V. CIT, (Exemption), Kolkata, Kolkata

ITA 687/KOL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1516 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-09-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 07-04-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: GOULEAN HANSHIN G
• Section: 12AA

Judgement Text

ITA NOS.687 & 688/KOL/2017 PURULIA SELF HELP GROUP SRIJANALAYA 1 IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA [BEFORE HONBLE SRI N.V.VASUDEVAN, JM & SHRI WASE EM AHMED, AM ] I.T.A NOS. 687 & 688/KOL/2017 PURULIA SELF HELP GROUP SRIJANALAYA -VS.- C IT(E),KOLKATA. KOLKATA [PAN AANFP 0639 D] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : NONE FOR THE RESPONDENT : SHRI GOULEAN HANSHIN G, CIT(DR) DATE OF HEARING : 30.8.2017. DATE OF PRONOUNCEMENT : 01.09.2017. ORDER PER N.V.VASUDEVAN, JM ITA NO.687/KOL/2017 IS AN APPEAL BY THE ASSESSEE AG AINST THE ORDER DATED 20.12.2016 OF CIT(EXEMPTION), KOLKATA, PASSED U/S 1 2AA(1) OF THE INCOME TAX ACT, 1961 (ACT) REJECTING THE APPLICATION OF THE ASSESSE E FOR GRANT OF REGISTRATION U/S.12A OF THE ACT, WHILE ITA NO.688/KOL/2017 IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 20.12.2016 OF DIT(EXEMPTION), KOLKATA PASSED U/S 80G(5)(VI) OF THE ACT REJECTED THE APPLICATION OF THE ASSESSEE FOR GRANT OF APPROVAL U/S.80G OF THE ACT. 2. THE ASSESSEE FILED AN APPLICATION FOR GRANT OF R EGISTRATION U/S 12AA OF THE ACT CLAIMING THAT IT WAS A SOCIETY FORMED FOR CARRYING OUT OBJECTS WHICH ARE CHARITABLE. THE RESPONDENT VIDE ORDER DATED 20.12.2016 REJECTED THE SAID APPLICATION FOR GRANT REGISTRATION U/S 12AA OF THE ACT ON THE GROUND THAT AS PER RULE 17A OF THE INCOME TAX RULES, 1962 (RULES), THE SAID APPLICATION SHOUL D BE IN FORM NO.10A PRESCRIBED BY THE RULES WHEREAS THE APPLICATION FILED BY THE A SSESSEE WAS NOT IN THAT FORM. THE ASSESSEE ALSO FILED AN APPLICATION FOR APPROVAL U/S 80G(5)(VI) OF THE ACT AND THIS WAS ALSO REJECTED BY THE RESPONDENT BY HIS ORDER DATED 20.12.2016 FOR THE REASON THAT THE APPLICATION FOR GRANT OF REGISTRATION U/S.12AA OF T HE ACT HAS BEEN DISMISSED. ITA NOS.687 & 688/KOL/2017 PURULIA SELF HELP GROUP SRIJANALAYA 2 3. AGGRIEVED BY THE AFORESAID ORDERS OF THE RESPON DENT, THE ASSESSEE HAS PREFERRED THE AFORESAID APPEALS BEFORE THE TRIBUNAL. THIS APPEAL WAS FIXED FOR HEARING ON 30.8.2016. NOTICE OF HEARING WAS ISSUED TO THE ASS ESSEE AT THE ADDRESS GIVEN IN FORM NO.36 AS ADDRESS FOR SERVICE OF NOTICE AS EARLY 30. 7.21017 BY REGISTERED POST. THE SAID NOTICE HAS NOT BEEN RETURNED UNSERVED. WHEN THE C ASE WAS CALLED FOR HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. 4. WE ARE OF THE VIEW THAT THE RESPONDENT OUGHT TO HAVE CALLED UPON THE ASSESSEE TO FILE THE APPLICATION FOR GRANT OF REGISTRATION IN T HE PROPER FORM AND WITHOUT DOING SO OUGHT NOT HAVE DISMISSED THE APPLICATION FOR GRANT OF REGISTRATION. THOUGH THE ASSESSEE IN THE GROUNDS OF APPEAL HAS SUBMITTED THA T IT HAD FILED THE APPLICATION FOR GRANT OF REGISTRATION IN THE PRESCRIBED FORM, WE DE EM IT PROPER IN THE INTEREST OF JUSTICE TO SET ASIDE THE ORDERS OF THE RESPONDENT AND REMAN D THE ISSUE OF GRANT OF REGISTRATION U/S.12AA AS WELL AS APPROVAL U/S.80G(5)(VI) OF THE ACT TO THE RESPONDENT FOR DECISION AFRESH AFTER AFFORDING OPPORTUNITY TO ASSESSEE TO F ILE THE APPLICATION FOR GRANT OF REGISTRATION IN PROPER FORM, IF THE APPLICATION FIL ED IS NOT IN THE PROPER FORM. THE RESPONDENT IS DIRECTED TO AFFORD OPPORTUNITY OF BEI NG HEARD TO THE ASSESSEE AND DECIDE THE APPLICATION FOR GRANT OF REGISTRATION U/S.12AA AS WELL AS APPROVAL U/S.80G OF THE ACT, IN ACCORDANCE WITH LAW. WE ORDER AND DIRECT A CCORDINGLY. 5. THE APPEALS ARE TREATED AS ALLOWED FOR STATISTI CAL PURPOSE. ORDER PRONOUNCED IN THE CO URT ON 01.09.2017. SD/- SD/- [WASEEM AHMED] [ N.V.VASUDEVAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 01.09.2017. [RG PS] ITA NOS.687 & 688/KOL/2017 PURULIA SELF HELP GROUP SRIJANALAYA 3 COPY OF THE ORDER FORWARDED TO: 1. PURULIA SELF HELP GROUP SRIJANALAYA, JHALDA MUNI CIPALITY MARKET, ROOM NO.5, P.O.& P.S.JHALDA, DISTRICT:PURULIA, PIN 723202., W. B. 2. CIT(E), KOLKATA 3..CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDE R SENIOR PRIVATE SECRETARY HEAD OF OFF ICE/DDO, ITAT, KOLKATA BENCHES