PARA BOCCIA SPORTS WELFARE SOCIETY , BATHINDA V. COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

ITA 701/ASR/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 9780 (ITAT-AMRITSAR)
• Duration Of Justice: 25 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: 22-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALOK KUMAR LD
• Assessee Lawyers: P N ARORA LD
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 80G; 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 NOS. 701 & 702/ASR /2019 ASSESSMENT YEAR: NIL PARA BOCCIA SPORTS WELFARE SOCIETY, C/O JASPREET SINGH, H.NO.69, VPO ABLU, BATHINDA. VS. CIT(EXEMPTIONS) CHANDIGARH. [PAN:AADAP-7331H] (APPELLANT) (RESPONDENT) 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: THESE APPEALS HAVE BEEN PREFERRED BY THE APPELLANT S OCIETY AGAINST THE SEPARATE ORDERS DATED 04.10.2019 PASSED BY THE LD. CIT(EXEMPTIONS) U/S. 12AA AND 80G(5)(VI) OF THE INCOM E TAX ACT, 1961 (HEREINAFTER CALLED AS THE ACT). 2. AS BOTH THE CASES ARE BASED UPON THE SAME FACTS THEREFORE HAVE BEEN TAKEN INTO CONSIDERATION SIMULTANEOUSLY. ITA NOS.701 & 702/ASR/ 2019 PARA BOCCIA SPORTS WELFARE SOCIET Y VS. CIT(E) 2 3. ITA NO. 701 HAVING HEARD THE PARTIES AND PERUSED THE MATERIAL AVAI LABLE ON RECORD. FROM THE ORDER IT REFLECTS THAT THOUGH THE LD . CIT(E) FIXED THE CASES FOR HEARING ON VARIOUS DATES, HOWEVER THE APPELLAN T NEITHER ATTENDED THE APPELLATE PROCEEDINGS NOR FILED ANY ADJ OURNMENT APPLICATION AND IN THAT EVENTUALITIES IT WAS OBSERVED BY THE LD. CIT(E) THAT THE APPELLANT SOCIETY IS NOT INTERESTED IN PURSU ING ITS APPEALS, THEREFORE, HE WAS PLEASED TO REJECT THE APPLICATION FO R GRANT OF REGISTRATION U/S 12AA OF THE ACT. 4. WE HAVE GIVEN OUR THOUGHTFUL CONSIDERATION TO THE O RDER IMPUGNED HEREIN. IT APPEARS FROM THE ORDER THAT THE APPELLANT DID NOT BOTHER TO APPEAR AND CO-ORDINATE WITH APPELLATE PROCE EDINGS EVEN AFTER AFFORDING OPPORTUNITIES. ALTHOUGH THE INSTANT APPEALS OF THE APPELLANT IS LIABLE TO BE DISMISSED IN ORDER TO GIVE EF FECT TO THE PRINCIPLE THAT LAW DOES NOT ASSIST THE PERSON WHO IS INAC TIVE AND SLEEPS OVER HIS RIGHTS BY ALLOWING THEM WHEN CHALLENGED OR DI SPUTED TO REMAIN DORMANT, WITHOUT ASSERTING THEM IN A COURT OF L AW. THE, PRINCIPLE WHICH FORMS THE BASIS OF THIS RULE IS EXPRESSED IN THE MAXIM VIGILANTIBUS, NON DORMIENTIBUS, JURASUBVENIUNT (LAW A SSISTS THOSE WHO ARE VIGILANT AND NOT THOSE WHO SLEEP OVER THEIR RIGHT S), BUT EVEN A VIGILANT LITIGANT IS PRONE TO COMMIT MISTAKES. AS THE AP HORISM TO ERR IS HUMAN AND IS MORE A PRACTICAL NOTION OF HUMAN BEHAVIOR THAN AN ABSTRACT PHILOSOPHY, THE UNINTENTIONAL LAPSE ON THE PAR T OF A LITIGANT SHOULD NOT NORMALLY CAUSE THE DOORS OF THE JUDICATURE P ERMANENTLY CLOSED BEFORE HIM. THE EFFORT OF THE COURT SHOULD NOT B E ONE OF FINDING MEANS TO PULL DOWN THE SHUTTERS OF ADJUDICATORY JURISDICT ION BEFORE A PARTY WHO SEEKS JUSTICE, ON ACCOUNT OF ANY MISTAKE COMMITTE D BY HIM, ITA NOS.701 & 702/ASR/ 2019 PARA BOCCIA SPORTS WELFARE SOCIET Y VS. CIT(E) 3 BUT TO SEE WHETHER IT IS POSSIBLE TO ENTERTAIN HIS GRIEV ANCE IF IT IS GENUINE, THEREFORE, CONSIDERING THE PECULIAR FACT THAT THE LD. CIT(A) DID NOT PASS THE ORDER UNDER CHALLENGE ON MERIT , HENCE WE FEEL IT APPROPRIATE AND PROPER TO REMAND BACK THE INSTANT CASE TO THE FILE OF THE LD. CIT(A) TO DECIDE AFRESH ON MERITS, WHILE AFFOR DING PROPER AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE IN ORD ER TO FOLLOW THE PRINCIPLE OF NATURAL JUSTICE. WE ALSO FEEL IT IMPERATIVE TO DIRECT THE APPELLANT TO EXTEND ITS FULL CO-OPERATION AND PARTICIPATION IN THE APPELLATE PROCEEDINGS BEFORE THE LD. CIT(A) AS AND WHEN WOULD BE REQUIRED AND IN CASE OF FURTHER DEFAULT, THE APPELLANT SHALL NOT BE SUBJECTED TO ANY LENIENCY. 5. ITA NO. 702/ASR/2019 HAVING HEARD THE PARTIES AND PERUSED THE MATERIAL AVAI LABLE ON RECORD. FROM THE ORDER, IT REFLECTS THAT APPLICATION U/S 80G OF THE ACT WAS FILED BY THE APPELLANT SOCIETY ON DATED 04-04-2019 BEFORE THE LD. CIT(E), WHO VIDE IMPUGNED ORDER REJECTED THE APPLICAT ION BY HOLDING THAT THE APPLICATION IN THE ABSENCE OF REGISTRATION U/S 12AA OR 10(23)/10(23C) RESPECTIVELY, DOES NOT MEET THE REQU IREMENT FOR APPROVAL AS MANDATED BY SECTION 80G(5)(VI) OF THE ACT AND RULE 11AA OF THE I.T. AS IT IS UNDISPUTED FACT THAT AS ON TODAY AS WELL, THE AP PELLANT HAS NEITHER REGISTRATION U/S 12AA NOR U/S 10(23)/10(23C ) OF THE ACT, THEREFORE IN OUR CONSIDERED OPINION THE ORDER UNDER CH ALLENGE DOES NOT SUFFER FROM ANY PERVERSITY, ILLEGALITY AND/OR IMPROPR IETY, HENCE THE APPEAL UNDER CONSIDERATION IS LIABLE TO BE DISMISSED. ITA NOS.701 & 702/ASR/ 2019 PARA BOCCIA SPORTS WELFARE SOCIET Y VS. CIT(E) 4 THE APPELLANT SHALL BE AT LIBERTY TO APPLY AFRESH FOR GRANT OF REGISTRATION UNDER SECTION 80G OF THE ACT AFTER GETTING REGISTRATION U/S 12AA OR 10(23)/10(23C) OF THE ACT. 6. IN THE RESULT, APPELLANT'S APPEAL I.E. ITA NO.701 ST ANDS ALLOWED, WHEREAS ITA NO. 702/ASR/2019 STANDS DISMISSED. 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 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