Nee Swarth Mohan Jeev Atmouthan Trust, V. Commissioner of Income Tax (Exemption), Lucknow

ITA 763/LKW/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 4718 (ITAT-LUCKNOW)
• Duration Of Justice: 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 19-02-2016
• Assessment Year: misc
• Appeal Filed On: 15-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Charitable institution; Opportunity of being heard
• Section: 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI. A. K. GARODIA , ACCOUNTANT MEMBER ITA NO. 763/LKW/2015 NEE SWARTH MOHAN JEEV ATMOUTHAN TRUST 3/2082, BERI BAGH SAHARANPUR V. CIT (EXEMPTION) LUCKNOW T AN /PAN : AABTN8471H (APP ELL ANT) (RESPONDENT) APP ELL ANT BY: SHRI. ABHINAV MEHROTRA, ADVOCATE RESPONDENT BY: SHRI. AMIT NIGAM, D.R. DATE OF HEARING: 19 02 201 6 DATE OF PRONOUNCEMENT: 26 02 201 6 O R D E R PER SUNIL KUMAR Y ADAV: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME - TAX DENYING REGISTRATION UNDER SECTION 12A OF THE INCOME - TAX ACT, 1961 (HEREINAFTER CALLED IN SHORT THE ACT'). 2 . THE FACTS IN BRIEF BORNE OUT FROM THE RECOR D ARE THAT THE ASSESSEE HAS FILED AN APPLICATION FOR GRANT OF REGISTRATION UNDER SECTION 12AA OF THE ACT. THE APPLICATION FILED UNDER SECTION 12A OF THE ACT WAS TAKEN UP BY THE LD. COMMISSIONER OF INCOME - TAX AND VIDE LETTER DATED 30.9.2015 CALLED FOR SPEC IFIC QUERIES REGARDING ITS APPLICATION FOR REGISTRATION UNDER SECTION 12A OF THE ACT AND TO APPEAR ON 16.10.2015. SINCE NONE APPEARED, ANOTHER OPPORTUNITY WAS AFFORDED TO THE ASSESSEE TO APPEAR ON 18.11.2015. BUT ON THIS DATE I.E. 18.11.2015 NONE APPEARE D ON : - 2 - : BEHALF OF THE ASSESSEE BEFORE THE LD. COMMISSIONER OF INCOME TAX AND THE LD. COMMISSIONER OF INCOME - TAX HAS DISPOSED OF THE APPLICATION FILED UNDER SECTION 12A(A) OF THE ACT BY DISMISSING THE SAME. 3 . THE LD. COUNSEL FOR THE ASSESSEE APPEARED BEFORE US AND HAS CONTENDED THAT THE LD. COMMISSIONER OF INCOME TAX HAS AFFORDED ONLY TWO DATES FOR APPEARANCE AND HAS REJECTED THE APPLICATION FOR GRANT OF REGISTRATION UNDER SECTION 12A OF THE ACT. THEREFORE, IN THE INTEREST OF JUSTICE, THE MATTER MAY BE RESTORE D BACK TO THE FILE OF THE LD. COMMISSIONER OF INCOME - TAX WITH A DIRECTION TO RE - EXAMINE THE CLAIM OF THE ASSESSEE IN THE LIGHT OF EVIDENCE AVAILABLE WITH HIM. 4 . THE LD. D.R. DID NOT DISPUTE THE REQUEST MADE BY THE LD. COUNSEL FOR THE ASSESSEE. 5 . HAVING CAREFUL LY EXAMINED THE ORDER OF THE LD. COMMISSIONER OF INCOME - TAX, WE FIND THAT THE LD. COMMISSIONER OF INCOME TAX HAS AFFORDED ONLY TWO OPPORTUNITIES TO THE ASSESSEE. THE LD. COMMISSIONER OF INCOME TAX HAS OBSERVED THAT THE APPLICANT - SOCIETY COULD NOT PRODUCE T HE BOOKS, BANKS STATEMENT AND VOUCHERS IN RESPECT OF EXPENSES CLAIMED BY IT FOR VERIFICATION OF THE ACTIVITIES OF THE TRUST AND DUE TO THE FACT OF NOT PRODUCING THE BOOKS OF ACCOUNT AND VOUCHERS BY THE APPLICANT, THE GENUINENESS OF THE ACTIVITIES COULD NOT BE VERIFIED. SINCE THE LD. COMMISSIONER OF INCOME TAX HAS NOT AFFORDED PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE TO PROVE THE OBJECT OF CHARITABLE PURPOSE AND THE GENUINENESS OF THE ACTIVITIES, WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE AFFORDED TO THE ASSESSEE AND ACCORDINGLY WE SET ASIDE THE ORDER OF THE LD. COMMISSIONER OF INCOME - TAX PASSED UNDER SECTION 12AA (1)(B)(II) OF THE ACT WITH A DIRECTION TO RE - ADJUDICATE THE ISSUE OF GRANT OF REGISTRATION UNDER SECTION 12A OF THE ACT AFTER AFFORDING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE : - 3 - : ASSESSEE IS ALSO DIRECTED TO PRODUCE THE RELEVANT RECORD BEFORE THE LD. COMMISSIONER OF INCOME - TAX ON HIS DEMAND. 6 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENT I ONED ON THE CAPTION ED PAGE. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 26 TH 1 . APPELLANT FEBRUARY , 2016 JJ: 1902 COPY FORWARDED TO: 2 . RESPONDENT 3 . CIT(A) 4 . C IT 5 . DR ASSISTANT REGISTRAR