PTC Foundation, Lucknow V. Commissioner of Income Tax (Exemption), Lucknow

ITA 77/LKW/2016

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 4624 (ITAT-LUCKNOW)
• Duration Of Justice: 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-03-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 26-02-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Charitable institution; Opportunity of being heard
• Section: 12AA

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER ITA NO.77/LKW/2016 ASSESSMENT YEAR: N.A. CIT (EXEMPTION), LUCKNOW. VS P.T.C. FOUNDATION, MALVIYA NAGAR, AISHBAGH, LUCKNOW. PAN:AACTP7488F (RESPONDENT) (APPELLANT) SHRI K. P. TANDON, ADVOCATE APPELLANT BY SHRI AMIT NIGAM, D. R. RESPONDENT BY 16/03/2016 DATE OF HEARING 18/03/2016 DATE OF PRONOUNCEMENT O R D E R PER A. K. GARODIA, A.M. THIS IS ASSESSEES APPEAL DIRECTED AGAINST THE OR DER PASSED BY LEARNED CIT (EXEMPTION), LUCKNOW DATED 27/01/2016 PASSED BY HIM U/S 12AA OF THE I.T. ACT. 2. THE GROUNDS ARE AS UNDER: 1. THE LEARNED CIT (EXEMPTION) HAS ERRED IN LAW IN DENYING REGISTRATION U/S 12AA ON THE GROUND THAT ASSESSEE T RUST HAD NOT STARTED ITS ACTIVITIES. 2. THAT THE COMMENCEMENT OF ACTIVITIES IS NOT A PRE CONDITION FOR GRANT OF REGISTRATION U/S 12AA OF THE I.T. ACT 1961 . 3. THAT THE LEARNED CIT (EXEMPTION) HAS NOT OBJECTE D ABOVE THE OBJECTS OF CHARITABLE PURPOSE. 4. THAT THE REGISTRATION U/S 12AA MAY BE ALLOWED TO THE ASSESSEE TRUST. 3. LEARNED A. R. OF THE ASSESSEE MADE VARIOUS SUBMI SSIONS WHEREAS LEARNED D. R. OF THE REVENUE SUPPORTED THE ORDER OF LEARNED CIT (EXEMPTION). 2 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE FI ND THAT IN THE IMPUGNED ORDER, IT IS NOTED BY LEARNED CIT (EXEMPTION) THAT THE DATE OF RECEIPT OF APPLICATION IS 21/07/2015 AND THE FIRST NOTICE OF HEARING WAS I SSUED BY HIM ON 10/12/2015 FOR COMPLIANCE ON 05/01/2016. ON THIS DATE, LEARNED A. R. OF THE ASSESSEE APPEARED AND SOUGHT ADJOURNMENT FOR 20/01/2016 AND ON THE SE COND DATE I.E. 20/01/2016, NO ONE APPEARED BEFORE LEARNED CIT (EXEMPTION) AND THERE WAS NO REQUEST FOR ADJOURNMENT ALSO AND UNDER THESE FACTS, EX-PARTE OR DER WAS PASSED BY CIT (EXEMPTION) AS THE APPLICATION WAS GETTING TIME BAR RED ON 31/01/2016. UNDER THESE FACTS, IN OUR CONSIDERED OPINION, REASONABLE OPPORTUNITY OF BEING HEARD WAS NOT ALLOWED BY LEARNED CIT (EXEMPTION) BECAUSE THE FIRST NOTICE ITSELF WAS ISSUED ON 10/12/2015 FIXING THE DATE OF HEARING ON 05/01/2 016 WHEN THE APPLICATION WAS RECEIVED BY HIM ON 21/07/2015. UNDER THESE FACTS, WE FEEL IT PROPER THAT THE MATTER SHOULD GO BACK TO THE FILE OF LEARNED CIT (E XEMPTION) FOR FRESH DECISION AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. HENCE, WE SET ASIDE THE ORDER OF LEARNED CIT (EXEMPTION) AND RESTORE THE ENTIRE MATTER BACK TO HIS FILE FOR FRESH DECISION AFTER PROVIDING ADEQ UATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. IN VIEW OF THIS DECISION, WE DO NOT MAKE ANY COMMENT ON THE MERIT OF THE CASE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE) SD/. SD/. (SUNIL KUMAR YADAV) ( A. K. GAROD IA ) JUDICIAL MEMBER ACCOUNTANT MEMB ER DATED:18/03/2016 *SINGH 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 A SSTT. REGISTRAR