IN THE INCOME TAX APPELLATE TRIBUNAL, A - BENCH, LUCKNOW. BEFORE SHRI H.L.KARWA, HON'BLE VICE PRESIDENT AND SHRI N.K.SAINI, ACCOUNTANT MEMBER I.T.A.NOS.767 & 768(LKW.)/2010 JANTA SAMAJ SEWA SANSTHAN, VS. THE CIT-I, GAON- HUSEPUR, P.O.- RAJEPUR, LUCKNOW. BLOCK -BANGARMAU, TEHSIL -SAFIPUR, DISTT. UNNAO. PAN AAATJ3877E (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SURENDRA KOHLI, ADVOCATE RESPONDENT BY : SHRI PRAVEEN KUMAR, CIT(D.R.) O R D E R PER H.L.KARWA, VICE PRESIDENT I.T.A.NO.767(LKW)/2010 IS DIRECTED AGAINST THE ACT ION OF THE LD..CIT IN REJECTING THE APPLICATION UNDER SECTION 12A(A) OF THE INCOME-TAX ACT,1961 (IN SHORT THE ACT) EX PARTE VIDE ORDER U/S.12AA(1)(B)(II) OF THE ACT. 2. I.T.A.NO.768(LKW)/2010 IS DIRECTED AGAINST THE ORDER OF THE LD.CIT IN REJECTING THE APPROVAL UNDER SECTION 80G OF THE INCOME-TAX ACT,1961 EX PARTE ON THE BASIS OF SINGLE NOTICE OF HEARING AC TUALLY SERVED AFTER THE DATE OF HEARING FIXED ON 12.11.2010. 2 3. WE HAVE HEARD THE RIVAL SUBMISSIONS. WE FIND THA T BOTH THE APPLICATIONS OF THE ASSESSEE FILED UNDER SECTION 1 2A(A) AND 80G OF THE ACT WERE REJECTED BY THE LD.CIT-I, LUCKNOW VIDE ORDERS DATED 15.11.2010. IN THE IMPUGNED ORDERS, IT IS STATED THAT A LETTER DATED 4 .11.2010 GIVING AN OPPORTUNITY TO THE SOCIETY WAS ISSUED BY SPEED POST AT THE GIVEN ADDRESS IN APPLICATION, FIXING THE DATE OF HEARING ON 12.11 .2010. IT IS FURTHER OBSERVED THAT ON 12.11.2010, NONE ATTENDED, NOR WA S ANY WRITTEN SUBMISSION FILED. IN ABSENCE OF ANY DETAILS OR EVIDENCE, CHAR ITABLE ACTIVITIES CARRIED OUT BY THE SOCIETY COULD NOT BE VERIFIED AND THEREFORE, THE LD.CIT REJECTED THE APPLICATIONS FILED UNDER SECTION 12A(A) AND 80G OF THE ACT. BEFORE US, SHRI BRAJESH CHANDRA, SECRETARY OF THE SOCIETY HAS FILED THE AFFIDAVIT, WHICH READS AS UNDER : I, BRIJESH CHANDRA, SECRETARY JANTA SAMAJ SEWA SAN STHAN THE DEPONENT / APPELLANT, DO SOLEMNLY AFFIRM AND DECLAR E AS UNDER: 1. THAT THE CASE FIXED BEFORE THIS HON'BLE BENCH ON 15-3-2011 RELATES TO REJECTION ORDERS U/S 12AA(L)(B)(II) OF T HE INCOME TAX ACT, 1961 AND ORDER U/S 80G(5) OF THE INCOME TAX AC T 1961 BOTH PASSED BY THE COMMISSIONER OF INCOME TAX I, LUCKNOW ON 15-11-2010. 2. THAT THE COMBINED NOTICE F.NO.12A&80G/CIT-I/TECH /10- 11/LKO DATED 04-11-2010 FIXING THE HEARING ON 12-11 -2010 WAS ACTUALLY SERVED UPON THE APPELLANT ON 03-12-2010 I. E. AFTER THE EXPIRY OF THE DATE FIXED. 3. THAT THE APPELLANT IS A CHARITABLE SOCIETY DULY REGISTERED BEFORE THE REGISTRAR OF SOCIETIES U.P. AND COMPLETE NOTES ON CHARITABLE ACTIVITIES SUPPORTED BY DOCUMENTARY EVIDENCES WERE PLACED BEFORE THE A.O. / ADDL. CIT AND THE APPELLANT UNDERSTANDS THAT THE CASE WAS DULY RECOMMENDED BY THE CONCERNED AUTH ORITY. 3 4. THAT THE COMPLETE BOOKS OF A/C'S AND AUDITED BAL ANCE SHEETS WERE DULY SUBMITTED AND CONSIDERED BY THE A.O. / ADDL. CIT. 5. THAT IN VIEW OF THE MATTER THAT THE GENUINENESS AND BONAFIDE OF THE CHARITABLE TRUST IS NOT IN DOUBT AND ENTIRE DOC UMENTARY EVIDENCES PLACED ON RECORD AND COMPLETE FORMALITIES COMPLETED UNDER THE PROVISIONS OF LAW NECESSARY BENEFITS OF R EGISTRATION U/S 12A AND RECOGNITION U/S 80G MAY BE GIVEN AND FA VOURABLE DIRECTIONS BE ISSUED ACCORDINGLY. SD. DEPONENT SCHIV JANTA SAMAJ SEWA SANSTHAN, HUSEPUR, RAJEPUR-UNNAO. VERIFICATION I, BRAJESH CHANDRA, SECRETARY JANTA SAMAJ SEWA SANS THAN DO HEREBY CONFIRM THAT THE CONTENTS OF PARAS 1 TO 5 OF THIS A FFIDAVIT ARE TRUE AND CORRECT TO THE BEST OF MY KNOWLEDGE AND BELIEF. SIGNED AND VERIFIED ON THE 14 TH DAY OF MARCH,2011 AT LUCKNOW. SD. DEPOENNT SCHIV JANTA SAMAJ SEWA SANSTHAN, HUSEPUR, RAJEPUR-UNNAO. 3.1 FROM THE ABOVE AFFIDAVIT, IT IS EVIDENT THAT COMBINED NOTICE DATED 4.11.2010 FIXING THE HEARING ON 12.11.2010 WAS ACTU ALLY SERVED UPON THE ASSESSEE ON 3.12.2010 I.E. AFTER THE EXPIRY OF THE DATE FIXED. THERE IS NO MATERIAL ON RECORD TO CONTROVERT THE ABOVE AVERMEN TS MADE BY THE ASSESSEE- SOCIETY IN THE AFFIDAVIT. IT WAS ALSO STATED IN THE AFFIDAVIT THAT COMPLETE NOTES 4 ON CHARITABLE ACTIVITIES SUPPORTED BY DOCUMENTARY E VIDENCE WERE PLACED BEFORE THE AO/ADDL.CIT. HOWEVER, THERE IS NO WHISPE R IN THE IMPUGNED ORDERS ABOUT THE REPORTS OF THESE AUTHORITIES. THE ASESSEE HAS ALSO PRODUCED THE BOOKS OF ACCOUNTS AND AUDITED BALANCE SHEET BE FORE THE AO/ADL.CIT. THE LD.CIT HAS NOT CONSIDERED AND TAKEN INTO ACCOUN T THE EVIDENCES PRODUCED BY THE ASSESSEE IN SUPPORT OF ITS CLAIM. C ONSIDERING THE ENTIRE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE, WE ARE OF T HE VIEW THAT THE LD.CIT HAS NOT AFFORDED A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. FURTHERMORE, HE HAS ALSO NOT CONSIDERED THE REPORTS OF THE INCOME-TAX AUTHORITIES AND ALSO THE BOOKS OF ACCOUNT AND DOCU MENTARY EVIDENCE PRODUCED BY THE ASSESSEE BEFORE THE AO/ADDL.CIT. KE EPING IN VIEW THE AVERMENTS MADE BY THE ASSESSEE IN THE AFFIDAVIT DAT ED 14.3.2011, WE ARE OF THE VIEW THAT THE LD. CIT HAS NOT GIVEN DUE AND REA SONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE IN THE MATTER. IN VIEW OF THE ABOVE, WE THINK IT PROPER TO SET ASIDE THE ORDERS PASSED UNDER SECTION 12AA(1)(B)(II)AND SECTION 80G(5) OF THE ACT BY THE LD.CIT AND REMAND THE MATTER TO THE LD.CIT WITH THE DIRECTION TO DECIDE BOTH THE APPLICATIONS IN ACCORDANCE WITH LAW AFTER PROVIDING DUE AND REASONABLE OPPORTUNITY OF B EING HEARD TO THE ASSESSEE. THE LD.CIT IS ALSO DIRECTED TO DECIDE THE MATTER PREFERABLY WITHIN TWO MONTHS FROM THE RECEIPT OF THE ORDER. AT THE S AME TIME, WE ALSO DIRECT THE ASSESSEE TO CO-OPERATE IN THE PROCEEDINGS BEFOR E THE LD. CIT. 4. FOR STATISTICAL PURPOSES, BOTH THE APPEALS ARE A LLOWED. THE ORDER PRONOUNCED IN THE OPEN COURT ON 15.3.20 11. SD. SD. (N.K.SAINI) (H.L.KARWA) ACCOUNTANT MEMBER VICE PRESIDENT MARCH 15TH , 2011. 5 COPY TO THE : 1. APPELLANT 2. RESPONDENT 3. CIT(A) (4) CIT 5.DR. A.R.,ITAT, LUCKNOW. SRIVASTAVA.