Florence Welfare Society, Budaun V. Commissioner of Income Tax (Exemption), Lucknow

ITA 723/LKW/2019

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 123034 (ITAT-LUCKNOW)
• Duration Of Justice: 3 year(s) 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-05-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 16-05-2023
• Assessment Year: misc
• Appeal Filed On: 15-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHEELA CHOPRA
• Keywords: Opportunity of being heard; Non compliance
• Section: 80G

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.723/Lkw/2019 Assessment Year: N.A. Florence Welfare Society, 32, Civil Lines, Budaun (U.P.)-243601 PAN: AAAAF1295M Vs. Commissioner of Income Tax (Exemption), Lucknow (Appellant) (Respondent) O R D E R PER SUDHANSHU SRIVASTAVA, J.M.: This appeal is preferred by the assessee against the order dated 25.11.2019 passed by the Ld. Commissioner of Income Tax (Exemption) [hereinafter called ‘the CIT(E)], Lucknow, wherein, vide the impugned order, the ld. CIT(E) has rejected the assessee’s application for grant of approval u/s. 80G(5)(vi) of the Income Tax Act, 1961 (hereinafter called ‘the Act’). 2. None was present on behalf of the assessee when the appeal was called out for hearing nor was any adjournment application received. However, looking into the facts of the case, we deem it appropriate to hear the appeal on merits ex-parte qua the assessee. 3. It is seen that the ld. CIT(E) has rejected the assessee’s application for approval u/s.80G of the Act on the ground that the assessee was Appellant by None present for the assessee Respondent by Smt. Sheela Chopra, CIT (DR) Date of hearing 17/05/2023 Date of pronouncement 31/05/2023 I.T.A. No.723/Lkw/2019 2 granted an opportunity of being heard and filing written submission. It has been further stated in the impugned order that the assessee was informed about the hearing via Speed Post and the same information was also posted on the e-filing portal, calling for specific enquiries regarding assessee’s application for registration u/s. 80G(5) of the Act. The date for compliance was fixed on 11.11.2019. It has been further stated in the impugned order that on the said date, none appeared on behalf of the assessee nor was any application for adjournment received. It has been further stated that even after waiting for two weeks, there was no response from the assessee’s side. Therefore, the ld. CIT(E) proceeded to reject the assessee’s application on the ground that no material was available on record so as to form any satisfaction regarding the genuineness of the activities being carried out by the assessee. 4. Aggrieved with this dismissal, the assessee has now approached this Tribunal and has raised the following ground of appeal: “1. The Learned Commissioner of Income Tax (Exemptions) Lucknow has erred in rejecting the grant of registration u/s. 80G of the Income Tax Act, 1961, to the assessee with total disregard to the facts and circumstances of the case.” 5. The ld. CIT(DR) submitted that there had been non-compliance on the part of the assessee and, therefore, the ld. CIT(E) had rightly rejected the assessee’s application for registration. 6. We have gone through the records and it is seen that the written submission dated 03.09.2021 furnished on behalf of assessee society is on record, wherein, it has been submitted that the notice from the office of the ld. CIT(E) could not be responded to as the Manager of the assessee society, Smt. Sarla Swaroop was suffering from fever for the period I.T.A. No.723/Lkw/2019 3 01.11.2019 to 15.11.2019 and, therefore, she was not physically fit to respond to various queries raised by the ld. CIT(E) or file written submission. Copies of medical certificate and prescription have also been enclosed. We further note that the ld. CIT(E) has provided only one opportunity to the assessee to submit the required details and evidences and thereafter, in absence of any response from the side of the assessee, the application of the assessee was rejected and no further opportunity was granted to the assessee. 7. In view of the assessee’s submission regarding ill health of the Manager being the reason for non compliance, we deem it appropriate to direct the ld. CIT(E) to grant one more opportunity to the assessee to present its case. It is so directed. Accordingly, the file is restored to the office of the ld. CIT(E) with a direction to decide the issue, in accordance with law, after giving proper opportunity to the assessee to present its case. We further direct the assessee to properly avail the opportunity being granted to it and fully cooperate during the proceedings before the ld. CIT(E). 8. In the result, the appeal filed by the assessee stands allowed for statistical purposes. (Order pronounced in the open court on 31/05/2023) Sd/- Sd/- ( ANADEE NATH MISSHRA ) (SUDHANSHU SRIVASTAVA) Accountant Member Judicial Member Dated: 31/05/2023 Aks I.T.A. No.723/Lkw/2019 4 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., Lucknow Asstt. Registrar