Shanti Jan Chetna Samiti, Agra V. C.I.T.-II, Agra

ITA 71/AGR/2014

• Counselvise Citation: 7120314 RSA 2014
• Duration Of Justice: 1 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 30-04-2014
• Assessment Year: misc
• Appeal Filed On: 28-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIRUDH KUMAR
• Assessee Lawyers: R C TOMAR I T P
• Section: 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER ITA NO. 71/AGRA/ 2014 SHANTI JAN CHETNA SAMITI VS. COMMISSIONER OF INCO ME TAX VILLAGE- BANGURI, POST-DIGNER, AGRA FATEHABAD, AGRA (PAN AAFAS 0114 F) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI R.C. TO MAR, ITP RESPONDENT BY : SHRI ANIRUDH KUMAR, CIT (D.R.) DATE OF HEARING : 30.04.2014 DATE OF PRONOUNCEMENT : 30.04.2014 ORDER PER PRAMOD KUMAR, ACCOUNTANT MEMBER: 1. THIS APPEAL IS DIRECTED AGAINST EX-PARTE ORDER D ATED 30 TH AUGUST, 2013, PASSED BY THE LEARNED COMMISSIONER OF INCOME-II, AG RA, IN THE MATTER OF REGISTRATION UNDER SECTION 12AA OF THE INCOME TAX A CT, 1961. 2. GRIEVANCES RAISED BY THE ASSESSEE ARE AS FOLLOWS :- 1. THAT THE APPLICATION FOR REGISTRATION U/S 12A W AS MADE ON FORM NO.10A AS PER THE PRESCRIBED RULE 17A OF THE INCOME TAX RULES AND HAD BEEN FOUND NO FAULT WITH BY THE LD. CIT. ITA NO.71/AGRA./2014 2 2. THAT THE CIT HAS FOUND WITH THE OBJECT OF THE SO CIETY WHICH ARE CHARITABLE AND COVERED BY THE PROVISIONS OF SECTION 2(15) OF IT ACT. 3. THAT THE CIT HAS ERRED IN LAW IN NOT APPRECIATIN G THAT NO ACTIVITY NEED TO BE CARRIED ON BY THE SOCIETY BEFOR E OBTAINING REGISTRATION UNDER THE PROVISIONS OF SEC. 11,12,12A OF IT ACT 1961. 4. THAT THE IMPUGNED ORDER DATED 30.08.2013 PASSED U/S 12AA OF IT ACT 1961 WITHOUT THE SERVICE OF NOTICE OF HEARIN G IS ARBITRARY, ILLEGAL AND BE SET ASIDE. 5. THAT THE ORDER PASSED BY CIT U/S 12AA REFUSING T O GRANT REGISTRATION U/S 12A BEING ILLEGAL BOTH ON FACTS AN D IN LAW BE SET ASIDE AND REGISTRATION BE DIRECTED TO BE ACCORD ED. 6. THAT NO NOTICE OF HEARING AS MENTIONED IN THE OR DER U/S 12AA WAS SERVED ON THE APPELLANT. 3 TO ADJUDICATE ON THIS APPEAL, ONLY A FEW MATERIAL FACTS NEED TO BE TAKEN NOTE OF. THERE IS NO DISPUTE THAT REGISTRATION APPLICATI ON HAS BEEN DISMISSED SUMMARILY ON THE GROUND THAT THE ASSESSEE APPLICANT DID NOT A PPEAR BEFORE THE LEARNED COMMISSIONER, IN RESPONSE TO LATTERS NOTICES FOR H EARING. THE ASSESSEES CONTENTION IS THAT HE DID NOT RECEIVE ANY NOTICES. LEARNED COUNSEL APPEARING FOR THE ASSESSEE SUBMITS THAT GIVEN ANOTHER OPPORTUNITY, TH E ASSESSEE WILL DULY APPEAR BEFORE THE LEARNED COMMISSIONER AND FULLY COOPERATE IN EXPEDITIOUS DISPOSAL OF REGISTRATION APPLICATION ON MERITS. 4 IN VIEW OF THE ABOVE DISCUSSIONS, AND PARTICULARL Y HAVING REGARD TO THE FACT THAT THE ORDER PASSED BEFORE US IS A SUMMARY E XPARTE DISMISSAL OF REGISTRATION, WE DEEM IT FIT AND PROPER TO REMIT TH E MATTER TO THE FILE OF THE ITA NO.71/AGRA./2014 3 LEARNED COMMISSIONER FOR DISPOSAL ON MERITS. THE AS SESSEE IS DIRECTED TO PRESENT HIMSELF, OR THROUGH HIS AUTHORIZED REPRESEN TATIVE, BEFORE THE LEARNED COMMISSIONER ON 2 ND JUNE, 2014, AND FULLY CO-OPERATE IN EXPEDITIOUS DI SPOSAL OF REGISTRATION APPLICATION ON MERITS. WE ORDER SO. 5. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 30.04.2014) SD/- SD/- (BHAVNESH SAINI) (PRAMOD KUMAR) JUDICIAL MEMBER ACCOUNTAN T MEMBER PBN/* COPY OF THE ORDER FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT (APPEALS) CONCERNED 4. CIT CONCERNED 5. D.R., ITAT, AGRA BENCH, AGRA 6. GUARD FILE. BY ORDER SR. PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL, AGRA TRUE COPY