Janta Vaidik Shiksha Ewam Sewa Samiti, V. Commissioner of Income Tax, Faizabad

ITA 722/LKW/2014

• Counselvise Citation: [2015] 120 COUNSELVISE.COM (IT) 9079 (ITAT-LUCKNOW)
• Duration Of Justice: 6 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-03-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 19-02-2015
• Assessment Year: misc
• Appeal Filed On: 12-09-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ANAND KUMAR AGARWAL
• Keywords: Opportunity of being heard
• Section: 80G

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER ITA NO.722/LKW/2014 ASSESSMENT YEAR:N.A. C.I.T., FAIZABAD. VS JANTA VAIDIK SHIKSHA EWAM SEWA SAMITI, MEHDAWAL, SANT KABIRNAGAR. PAN:AAATJ9610P (RESPONDENT) (APPELLANT) SHRI H. RAHMAN, ADVOCATE APPELLANT BY SHRI ANAND KUMAR AGARWAL, CIT, D. R. RESPONDENT BY 19/02/2015 DATE OF HEARING 23 /03/2015 DATE OF PRONOUNCEMENT O R D E R PER A. K. GARODIA, A.M. THIS IS ASSESSEES APPEAL DIRECTED AGAINST THE ORDER PASSED BY LEARNED CIT, FAIZABAD DATED 09/07/2014 U/S 80G OF THE INCOME TAX ACT. 2. IN THIS APPEAL, THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS: 1. ON FA CT S AND CIRCUMSTANCES OF THE CASE AND IN LAW , THE WORTHY COMMISSIONER OF INCOME - TAX, FAIZABAD IS NOT JUSTI FI ED IN REJECTING ME APPELLANT'S APPLICATION UNDER SECTION 80G OF THE INCOME - TAX ACT. 2. T HAT THE LEARNED COMMISSIONER ERRED IN DEN Y APPROVAL UNDER SECTION 8 0 G TO THE APPELLAN T - SOCIE TY W ITHOUT GIVING HIS FINDINGS ON THE VARIOUS CONDITIONS AS CONTAINED IN SEVERAL CLAUSES OF THE SECTION AND ON EXTRANEOUS CONSIDERATIONS. 3. THE WORTHY COMMISSIONER IS NOT JUSTIFIED IN NOT ENTERTAINING THE V AKALATNAMA FILED ALONG WITH THE APPLICATION UNDER SECTION 80G AND REFUSING TO ACCEPT THE 2 VAKALATNAMA SUBMITTED AT THE TIME OF HEARING OF THE MAILER ON REMAND BY THE HON'BLE TRIBUNAL. 4. THAT THE WORTHY COMMISSIONER DID NOT ALLOW REASONABLE AND ADEQUATE OPPORTUNITY TO THE APPELLANT AS DIRECTED B Y THE HON'BLE TRIBUNAL. 3. IT WAS SUBMITTED BY LEARNED A.R. OF THE ASSESSEE THAT SUFFICIENT TIME WAS NOT ALLOWED BY LEARNED CIT FOR M AKING COMPLIANCE. HE SUBMITTED THAT IN THE INTEREST OF JUSTICE, THE MATTER MAY BE RESTORED TO THE FILE OF LEARNED CIT FOR FRESH DECISION AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. LEARNED D.R. OF THE REVENUE SUPPORTED THE O RDERS OF THE AUTHORITIES BELOW. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE FIND THAT IT IS NOTED BY LEARNED CIT IN PARA 2 OF HIS ORDER THAT IN COMPLIANCE TO THE DIRECTIONS OF I.T.A.T., THE CASE WAS FIXED FOR HEARING ON 24/06/2014. HE HAS FURTHER NO TED THAT ON THIS DATE, SHRI ANIL KUMAR, EMPLOYEE OF THE ASSESSEE SOCIETY ATTENDED BUT DID NOT FILE DETAILS AS CALLED FOR VIDE LETTER DATED 11/06/2014. HE HAS GIVEN LAST OPPORTUNITY TO THE ASSESSEE FOR MAKING COMPLIANCE ON 09/07/2014. THEREAFTER, HE HAS N OTED THAT ON THIS DATE, NO COMPLIANCE WAS MADE AND SHRI H. RAHMAN, ADVOCATE APPEARED BUT WITHOUT PROPER AUTHORIZATION AND IT WAS SUBMITTED BY HIM THAT THE DETAILS ASKED FOR WERE NOT READY. LEARNED CIT DID NOT GRANT ANY FURTHER OPPORTUNITY AND DECIDED THE APPEAL AGAINST THE ASSESSEE ON THE BASIS THAT NO EVIDENCE HAS BEEN PRODUCED TO ESTABLISH THAT THE ASSESSEE IS ENGAGED IN ANY GENUINE CHARITABLE ACTIVITY. HENCE, WE FIND THAT ONLY TWO OPPORTUNITIES WERE PROVIDED TO THE ASSESSEE FOR COMPLIANCE I.E. ON 24/06 /2014 AND 09/07/2014 AND THE ORDER WAS PASSED BY HIM ON 09/07/2014. CONSIDERING ALL THESE FACTS OF THE PRESENT CASE, WE FEEL THAT IN THE INTEREST OF JUSTICE, THE ASSESSEE 3 SHOULD GET ONE MORE OPPORTUNITY AND HENCE, WE SET ASIDE THE ORDER OF CIT AND RESTORE THE MATTER BACK TO HIS FILE TO TAKE A FRESH DECISION AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE) SD/. SD/. (SUNIL KUMAR YADAV) ( A. K. GARODIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 23 /03/2015 *C.L.SINGH COPY OF THE ORDER F ORWARDED TO : 1.THE APPELLANT 2.THE RESPONDENT. 3.CONCERNED CIT 4.THE CIT(A) 5.D.R., I.T.A.T., LUCKNOW ASSTT. REGISTRAR