Uttrakhand Technical University, Dehradun V. CIT(Exemption), Lucknow

ITA 7284/DEL/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5248 (ITAT-DELHI)
• Duration Of Justice: 11 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: misc
• Appeal Filed On: 16-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUBHAKANT SAHU
• Assessee Lawyers: MAHESH BIHARI CHHIBBER
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH FRIDAY NEW DELHI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER I.T.A. NO.7284/DEL/2018 UTTARKHAND TECHNICAL UNIVERSITY, DEHRADUN. V. CIT(EXEMPTIONS), LUCKNOW. TAN/PAN: AAJU 0251H (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI MAHESH BIHARI CHHIBBER, ADV. RESPONDENT BY: SHRI SUBHAKANT SAHU, SR.D.R. DATE OF HEARING: 01 11 2019 DATE OF PRONOUNCEMENT: 01 11 2019 O R D E R PER AMIT SHUKLA, JUDICIAL MEMBER: THE AFORESAID APPEAL HAS BEEN FIELD BY THE ASSESSEE AGAINST THE IMPUGNED ORDER DATED 14.09.2018 PASSED BY LD. CIT(E), LUCKNOW U/S.12AA(1)(B)(II) REJECTING THE AS SESSEES APPLICATION FOR REGISTRATION. 2. BEFORE US, THE LD. COUNSEL FOR THE ASSESSEE SUBM ITTED THAT THE APPLICANT-ASSESSEE IS A UNIVERSITY ESTABLI SHED BY GOVERNMENT OF UTTARAKHAND NAMED AS UTTARAKHAND TECHNICAL UNIVERSITY ESTABLISHED ON 22 ND OF JANUARY, 2005 BY THE ACT OF UTTARAKHAND TECHNICAL UNIVERSITY ACT, 20 05. THE APPLICANT-SOCIETY HAS BEEN ESTABLISHED FOR AFFILIAT ING THE TECHNICAL UNIVERSITIES AND THE AFFILIATE COLLEGES E STABLISHED IN THE STATE OF UTTARAKHAND AND HAVE BEEN SERVING APPROXIMATELY 33,000 STUDENTS AND 8 CONSTITUENT COL LEGES ITA NO.7284/DEL/2018 2 AND 132 AFFILIATED COLLEGES IN THE STATE OF UTTARAK HAND. THE SOLE PURPOSE OF THE ASSESSEE IS IMPARTING TECHNICAL EDUCATION. LOOKING TO THIS SOLE OBJECT WHICH IS CHARITABLE IN NATURE IN TERMS OF SECTION 2(15), THE ASSESSEE HAD APPLIED FO R REGISTRATION U/S.12AA ALONG WITH VARIOUS DOCUMENTS. HOWEVER, THE LD. CIT (E) HAD REJECTED THE APPLICATI ON ON THE GROUND THAT NONE APPEARED IN RESPONSE TO THE NOTICE FOR COMPLIANCE FIXED ON 13.09.2018. IN THIS REGARD, LD. COUNSEL POINTED OUT THAT THE NOTICE SENT FROM THE OFFICE OF THE LD. CIT (E) WAS SENT TO UTTARANCHAL UNIVERSITY WHICH IS ADJA CENT TO THE APPLLEANT UNIVERSITY, AND THEREFORE, NO COMPLIA NCE COULD BE MADE ON THE DATE OF HEARING FIXED. IN THE GROUND OF APPEAL, THE APPLICANT HAS STATED AS UNDER: THE LETTER MENTIONED BY THE LD. CIT (EXEMPTIONS) W AS ACTUALLY DELIVERED TO THE APPLICANT UNIVERSITY ON 2 3.09.2018. THE APPLICANT UNIVERSITY IS STATE GOVERNMENT UNIVERSITY AND THERE ARE SEPARATE DEPARTMENT (DISPATCH DEPARTMENT) FOR R ECEIPT OF DAK'S/ LETTERS. WHEN INVESTIGATED FOR DELAY IN RECE IVING THE LETTER WITH THE DISPATCH DEPARTMENT IT CAME TO THE NOTICE THAT THE LETTER WAS ACTUALLY INADVERTENTLY DELIVERED TO OTHE R UNIVERSITY WITH SAME NAME (UTTARANCHAL UNIVERSITY) SITUATED WI THIN 01 KM FROM THE APPLICANT UNIVERSITY (A LETTER TO THIS HAS BEEN ISSUED BY THE FINANCE CONTROLLER STATING THE FACT THEREIN ENC LOSED FOR REFERENCE). IT IS TO STATE THAT WHEN THE LETTER FOR FIXING HEAR ING WAS ACTUALLY RECEIVED BY THE UNIVERSITY AFTER THE DATE OF HEARIN G THEN IN SUCH CIRCUMSTANCE NO ONE CAN NEITHER ATTEND THE HEARING NOR AN APPLICATION FOR ADJOURNMENT COULD BE FILED BEFORE T HE LD. CIT (EXEMPTIONS). ITA NO.7284/DEL/2018 3 3. THUS, HE SUBMITTED THAT IN THE INTEREST OF NATUR AL JUSTICE, MATTER CAN BE RESTORED BACK TO THE FILE OF THE LD. CIT(E) FOR HEARING THE ISSUE OF APPLICATION FOR REG ISTRATION U/S.12AA AFRESH AND ON PRIORITY BASIS AND DECIDE TH E ISSUE EXPEDITIOUSLY. 4. LD. DR ALSO DID NOT HAVE ANY OBJECTION IF THE MA TTER IS RESTORED BACK TO THE FILE OF THE LD. CIT (E) TO BE DECIDED AFRESH. 5. AFTER CONSIDERING THE AFORESAID CIRCUMSTANCES AS MENTIONED BY THE LD. COUNSEL AND THE MATERIAL PLACE D ON RECORD, WE FIND THAT A NOTICE FOR HEARING SENT FROM THE OFFICE OF LD. CIT (E), LUCKNOW ON 25.08.2011 FIXING THE DATE OF COMPLIANCE FOR 13.09.2018, COULD NOT BE RECEIVED IN TIME FOR THE REASONS AS HAS BEEN STATED IN THE GROUNDS OF AP PEAL AND ALSO BY THE LD. COUNSEL THAT, THE NOTICE SENT BY TH E LD. CIT (E) WAS ACTUALLY DELIVERED ON 01.09.2018 AND WAS WRONGL Y RECEIVED AND DELIVERED TO OTHER UNIVERSITY WITH THE SAME NAME ADJACENT TO THE APPELLANT UNIVERSITY. THUS, ASS ESSEES APPLICATION HAS BEEN REJECTED WITHOUT GIVING ANY PR OPER OPPORTUNITY OF BEING HEARD. THUS, UNDER THESE CIRCU MSTANCES AND IN THE INTEREST OF NATURAL JUSTICE, WE ARE REMA NDING THIS ISSUE OF GRANTING OF REGISTRATION U/S.12AA BACK TO THE FILE OF THE LD. CIT (E), LUCKNOW. WE FURTHER DIRECT THAT TH E APPLICATION SHOULD BE TAKEN ON PRIORITY BASIS AND M ATTER SHOULD BE TAKEN UP FOR HEARING BY THE LD. CIT (E) O N 15.01.2020 AND APPLICANT ASSESSEE IS DIRECTED TO AP PEAR BEFORE THE LD. CIT(E) AND SUBMIT ALL THE NECESSARY DOCUMENTS AND EVIDENCES AS REQUIRED AND LD. CIT(A) SHALL DECI DE THE ITA NO.7284/DEL/2018 4 ISSUE EXPEDITIOUSLY AFTER GIVING DUE AND EFFECTIVE OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 1 ST NOVEMBER, 2019. [G.S. PANNU] [AMIT SHUKLA] VICE PRESIDENT JUDICIAL MEMBER DATED: 1 ST NOVEMBER, 2019 PKK