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

ITA 753/LKW/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2548 (ITAT-LUCKNOW)
• Duration Of Justice: 11 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Next Hearing Date: 09-10-2018
• Assessment Year: misc
• Appeal Filed On: 27-11-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: J S MINHAS
• Assessee Lawyers: YOGESH AGARWAL
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI. N .S. SAINI , ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA NO. 753/LKW/2017 ASSESSMENT YEAR: N. A. FLORENCE WELFARE SOCIETY 32, CIVIL LINES BUDA UN V. CIT (EXEMPTIONS) LUCKNOW T AN /PAN : AAAAF1295M (APP ELL A NT) (RESPONDENT) APP ELL ANT BY: SHRI YOGESH AGARWAL, ADVOCATE RESPONDENT BY: SHRI J. S. MINHAS, CIT (DR) DATE OF HEARING: 09 10 201 8 DATE OF PRONOUNCEMENT: 31 10 201 8 O R D E R PER N.S. S AINI , A .M : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME - TAX (EXEMPTIONS), LUCKNOW DATED 29/9/2017. 2 . THE SOLE ISSUE INVOLVED IN THIS APPEAL IS THAT THE LD. CIT (EXEMPTIONS) ERRED IN REJECTING THE APPLICATION FOR GR ANT OF REGISTRATION UNDER SECTION 12AA OF THE ACT OF THE ASSESSEE ON THE GROUND THAT THE ACTIVITIES OF THE SOCIETY ARE NOT IN CONSONANCE WITH THE OBJECTS OF THE SOCIETY. 3 . THE LD. A.R. OF THE ASSESSEE SUBMITTED THAT LD. CIT (EXEMPTIONS) HAD REJECTED THE APPL ICATION FOR REGISTRATION OF THE ASSESSEE ON THE GROUND THAT ASSESSEE FAILED TO APPEAR ON THE DATE OF HEARING FIXED BY HIM AND FILE NECESSARY DETAILS AND DOCUMENTS. HENCE, HE PRAYED THAT ONE MORE OPPORTUNITY SHOULD BE GRANTED TO THE ASSESSEE ITA NO.753/LKW/2017 PAGE 2 OF 2 TO PRESENT ITS CASE BEFORE LD. CIT (EXEMPTIONS) IN ORDER TO RENDER SUBSTANTIAL JUSTICE TO THE ASSESSEE. 4 . THE LD. D.R. HAD NO OBJECTION TO THE SUBMISSIONS MADE BY THE LD. A.R. OF THE ASSESSEE. 5 . IN THE ABOVE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE OF THE CONSIDERED OPIN ION THAT ONE MORE OPPORTUNITY SHOULD BE GRANTED TO THE ASSESSEE TO PRESENT ITS CASE BEFORE THE LD. CIT (EXEMPTIONS) IN ORDER TO RENDER SUBSTANTIAL JUSTICE. WE, THEREFORE, SET ASIDE THE ORDER OF LD. CIT (EXEMPTIONS) DATED 20/9/2017 AND REMAND THE MATTER BA CK TO HIS FILE TO RE - ADJUDICATE THE ISSUE OF GRANT OF REGISTRATION UNDER SECTION 12AA OF THE ACT TO THE ASSESSEE AFTER ALLOWING REASONABLE AND PROPER OPPORTUNITY TO THE ASSESSEE AND THEREAFTER PASSING A WELL REASONED ORDER. 6 . IN THE RESULT, APPEAL OF THE ASS ESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN ACCORDANCE WITH RULE 34(4) BY PUTTING ON NOTICE BOARD ON 31 ST OCTOBER, 2018. SD/ - SD/ - [PARTHA SARATHI CHAUDHURY] [ N.S. SAINI ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 31 ST OCTO BER , 20 1 8 JJ: 0910 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR