M/s Umalok Chairitable Trust, V. Principal Commissioner of Income Tax, Kanpur

ITA 711/LKW/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1770 (ITAT-LUCKNOW)
• Duration Of Justice: 2 year(s) 9 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 30-11-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST TH E PASSED
• Keywords: Charitable institution; Opportunity of being heard
• Section: 12AA

Judgement Text

I.T.A. NO.711/LKW/2015 ASSESSMENT YEAR:N.A. 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B, LUCKNOW BEFORE SHRI T. S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA NO.711/LKW/2015 ASSESSMENT YEAR:N.A. M/S UMALOK CHARITABLE TRUST, C-111, SAMRAT PALACE, GARH ROAD, MEERUT. PAN:AAATU 1532 F VS. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KANPUR. (APPELLANT) (RESPONDENT) O R D E R PER T. S. KAPOOR, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER PASSED BY LEARNED CIT US/ 12AA OF THE ACT. 2. AT THE OUTSET, LEARNED A. R. SUBMITTED THAT LEAR NED CIT HIMSELF HAS NOTED IN HIS ORDER THAT THE ASSESSEE WAS ENGAGED IN THE CHARITABLE ACTIVITIES. IT WAS SUBMITTED THAT LEARNED CIT HAS MADE THESE OB SERVATIONS ON THE BASIS OF REMAND REPORT OBTAINED FROM THE ASSESSING OFFICE R. HOWEVER, WHILE DECIDING THE ISSUE OF REGISTRATION HE HAS REJECTED THE APPLICATION OF THE ASSESSEE BY HOLDING THAT EARLIER THE ASSESSEE HAD C LAIMED EXEMPTION U/S 10(23C)(IIIAD) OF THE ACT WHICH WAS REJECTED. IT W AS FURTHER SUBMITTED THAT HE HAS FURTHER NOTED THAT THE APPEALS FOR ASSESSMEN T YEAR 2005-06 TO 2011- 12 HAVE BEEN DISMISSED BY LEARNED CIT(A), MEERUT. IN THIS RESPECT LEARNED APPELLANT BY SHRI SWARN SINGH, C. A. RESPONDENT BY SHRI J. S. MINHAS, CIT (D.R.) DATE OF HEARING 21/08/2018 DATE OF PRONOUNCEMENT 31 / 08 /201 8 I.T.A. NO.711/LKW/2015 ASSESSMENT YEAR:N.A. 2 A. R. SUBMITTED THAT FOR THE YEARS FOR WHICH LEARNE D CIT(A) HAS DISMISSED THE APPEAL, THE APPEALS WERE LYING IN HON'BLE TRIBU NAL FOR ADJUDICATION AND AS REGARDS OTHER YEARS LEARNED A. R. TOOK US TO PAG E 201 OF THE PAPER BOOK WHERE A CHART SHOWING THE STATUS OF APPEALS ALLOWED BY LEARNED CIT(A) FOR ASSESSMENT YEAR 2012-13 AND 2013-14 AND 2014-15 WAS PLACED. LEARNED A. R. SUBMITTED THAT IN THESE YEARS LEARNED CIT(A) HIMSELF HAD ALLOWED RELIEF AND HAD ALLOWED EXEMPTION 10(23C)(IIIAD) OF THE ACT . OUR ATTENTION WAS ALSO INVITED TO COPIES OF ORDERS OF LEARNED CIT(A) PLACED AT PAGES 35 TO 153 OF THE PAPER BOOK AND IT WAS PRAYED THAT THE ASSESS EE BE GRANTED REGISTRATION U/S 12AA OF THE ACT AS THE NATURE OF A CTIVITIES OF THE ASSESSEE HAVE NOT BEEN DOUBTED. 3. LEARNED D. R., ON THE OTHER HAND, SUPPORTED THE ORDER PASSED BY LEARNED CIT. 4. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GONE T HROUGH THE MATERIAL PLACED ON RECORD. WE FIND THAT THE CASE OF THE ASSE SSEE WAS FIXED FOR COMPLIANCE ON 15/09/2015 AND ON THAT DATE THE LEARN ED COUNSEL FOR THE ASSESSEE OF THE ASSESSEE APPEARED AND CASE WAS DISC USSED WITH HIM. THE LEARNED CIT CALLED FOR REPORT FROM THE ASSESSING OF FICER ON THE APPLICATION OF THE ASSESSEE AND ASSESSING OFFICER IN HIS REPORT HA S STATED THAT THE ASSESSEE WAS ENGAGED IN THE FIELD OF IMPARTING EDUCATION AND ASSESSEE WAS RUNNING PARAMEDICAL/NURSING/HEALTH WORKER COURSE. THESE FI NDINGS HAVE BEEN NOTED BY LEARNED CIT UNDER PARA 3 OF HIS ORDER. HOWEVER, LEARNED CIT DID NOT GRANT REGISTRATION TO THE ASSESSEE AS THE ASSESSING OFFICER IN HIS REPORT HAD ALSO INDICATED THAT THE ASSESSEE IN EARLIER YEARS W AS DENIED EXEMPTION U/S 10(23C)(IIIAD) OF THE ACT AND IN VIEW OF THESE FACT S THE LEARNED CIT REJECTED THE APPLICATION. HOWEVER, WE FIND THAT FOR ASSESSM ENT YEARS 2012-13, 2-13- 14 AND 2014-15 THE LEARNED CIT(A) HAS ALLOWED EXEMP TION TO THE ASSESSEE I.T.A. NO.711/LKW/2015 ASSESSMENT YEAR:N.A. 3 U/S 10(23C)(IIIAD) OF THE ACT. THE COPY OF ORDER P ASSED BY LEARNED CIT FOR ASSESSMENT YEAR 2014-15 GRANTING EXEMPTION U/S 10(2 3C) IS PLACED AT PAGES 98 TO 105 OF THE PAPER BOOK. THEREFORE, IN V IEW OF THESE FACTS AND CIRCUMSTANCES, WE DEEM IT APPROPRIATE TO REMIT THE ISSUE BACK TO THE FILE OF LEARNED CIT WHO SHOULD READJUDICATE ON THE APPLICAT ION OF THE ASSESSEE AFTER TAKING INTO ACCOUNT ALL THESE FACTS AND CIRCUMSTANC ES AND AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 31/08/2018) SD/. SD/. (PARTHA SARATHI CHAUDHURY) ( T. S. KAPOOR ) JUDICIAL MEMBER A CCOUNTANT MEMBER DATED:31/08/2018 *SINGH COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A) 5. D.R., I.T.A.T.,