Gauri Raj Trust, Budaun V. CIT (Examption), Lucknow

ITA 8219/DEL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 7501 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 15-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Non compliance; Competent authority

Judgement Text

I.T.A.No.8219/Del/2019 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER आ.अ.स ं /.I.T.A No.8219/Del/2019 /Assessment Year: 2019-20 Gauri Raj Trust C/o S D B Public School, Bisauli, Badaun, Uttar Pradesh. ब म Vs. CIT (Exemption), T-C, 46 V, U P Construction & Infrastructures Development Corp., Vibhuti Khand, Gomti Nagar, Lucknow, Uttar Pradesh. PAN No. AABTG8984G अ Appellant /Respondent िनधा रतीक ओरसे /Assessee by None राज वक ओरसे /Revenue by Ms. Sunita Verma, CIT DR स ु नवाईक तारीख/ Date of hearing: 14.07.2022 उ ोषणाक तारीख/Pronouncement on 14.07.2022 आदेश /O R D E R PER SHAMIM YAHYA, A.M. This is an appeal by the assessee against the order of the Ld. CIT (Exemption) dated 26.09.2019. 2. In the said order the Ld. CIT(E) has noted that the said firm has filed an application for registration u/s 12A(a) of the Income Tax Act, 1961 on 29.03.2019. The Ld. CIT(E) noted that an opportunity of being heard and filing written submissions was sent to the applicant on address I.T.A.No.8219/Del/2019 2 provided by him in Form 10A via speed post calling specific queries on 12.09.2019. The Ld. CIT(E) noted that on 12.09.2019 the Assessee – CA filed written submissions and he was heard the Ld. CIT(Exemption) noted that assessee was further required to clarify vide e-mail dated 18.09.2019 : a) The deficiency pointed out vide CBSE letter No. CBSE/AFF/2131545/EX-03104-1819/2019/1467010dated 25.03.2019 that, “the school is required to furnish valid Health & Sanitary, Safe-Drinking water, building safety and fire safety certificates issued by the competent authority/concerned Govt. Departments.” If yes, please send a copy of relevant documentary evidence through e-mail by 24.09.2019. b) Compliance with respect to point no. 22(a) of CBSE letter No. CBSE/AFF/2131545(SS-00292-1516)/2014/801398 dated 31.12.2014 that, “The school is required to submit a documentary proof regarding implementation and regular deduction of EPF along with latest pay bill and Bank Challan. If yes, please send a copy of relevant documentary evidence through e-mail by 24.09.2019.” 3. The Ld. CIT(E) thereafter noted that no response has been received and noting the non compliance as above, he rejected the application. Against this order assessee has filed appeal before us. 4. We have heard the Ld. DR. 5. None appeared on behalf of the assessee despite notice. 5.1 Upon careful consideration, we note that assessee has duly complied with the first enquiry made by the Ld. CIT(E) through speed I.T.A.No.8219/Del/2019 3 post. Thereafter, a further e-mail enquiry was done on 18.09.2019 giving a time limit of compliance up to only 24.09.2019 and on 26.09.2019 Ld. CIT(E) rejected the application due to the aforesaid non compliance. 6. In our considered opinion, the interest of justice mandates that assessee should be given proper opportunity of being heard even under administrative laws. Hence, assessee’s grievance that the said e-mail was never served upon the assessee that documents already furnished by the assessee were not examined in proper perspective is cogent one. Hence, in the interest of justice, we remand the issue in the file of Ld. CIT(Exemption). The Ld. CIT(Exemption) is directed to consider the issue afresh after giving proper inadequate opportunity to the assessee of being heard. 7. In the result, this appeal by the assessee stands allowed for statistical purpose. Order pronounced in the open court on 14/07/2022 Sd/- Sd/- (YOGESH KUMAR US) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 14.07.2022 *Kavita Arora, Sr. P.S. Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard file of ITAT. By order Assistant Registrar, ITAT: Delhi Benches-Delhi