District Red Cross Society, Fatehgarh Sahib V. CIT, Patiala

ITA 825/CHANDI/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 80948 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-10-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 08-10-2014
• Assessment Year: 2013-2014
• Appeal Filed On: 08-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMARVEER SINGH
• Section: 12

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES A CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R. SOOD, ACCOUNTANT MEMBER ITA NO. 825/CHD/2013 ASSESSMENT YEAR: 2013-14 DISTRICT RED CROSS SOCIETY, VS. CIT MINI SECRETARIAT CENTRAL CIRCLE- I FATEHGARH SAHIB PATIALA PAN NO.AAATD8819J (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI RAKESH CAJLA RESPONDENT BY : SHRI. AMARVEER SINGH DATE OF HEARING : 08/10/2014 DATE OF PRONOUNCEMENT : 08/10/2014 ORDER PER T.R.SOOD, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 05/07/2013 OF CIT, PATIALA. 2. FOLLOWING GROUNDS HAVE BEEN RAISED IN THIS APPEA L: 1. THAT THE ORDER OF THE LD. COMMISSIONER OF INCOM E TAX PATIALA IS BAD IN LAW AND AGAINST FACTS OF THE CASE . 2. THAT THE LD. COMMISSIONER OF INCOME TAX PATIALA IS NOT JUSTIFIED IN DECIDING THE CASE EXPARTE WITHOUT GOIN G INTO THE MERITS OF THE CASE. THE RULE OF AUDI ALTERM PARTAM I.E. NO MAN SHOULD BE CONDEMNED UNHEARD HAS COMPLETELY BEEN IGNORED. 2.1 THE PRESIDENT AND OTHER MEMBERS OF THE SOCIETY (ALL GOVT. EMPLOYEES) WERE ENGAGED IN THE GENERAL ELECTION TO GRAM PANCHAYAT , WHICH WAS SCHEDULED TO BE HELD ON JULY 3, 2013. THE CIRCUMSTANCES WERE BEYOND THEIR CONTROL, RESULT ANTLY, THE OFFICE OF THE WORTHY COMMISSIONER OF INCOME TAX, PA TIALA COULD NOT BE ATTENDED. 3. THAT THE LD. COMMISSIONER OF INCOME TAX PATIALA IS NOT JUSTIFIED IN REJECTING THE APPLICATION FOR GRANT OF REGISTRATION U/S 12 AA OF THE INCOME TAX ACT, WHILE DOING SO, HE FAILED TO APPRECIATE THE FACT THAT IT HAS CAUSED AN IRREPARAB LE LOSS TO THE SOCIETY. 2 3. AFTER HEARING BOTH THE PARTIES WE FIND THAT ASSE SSEE MADE AN APPLICATION FOR GRANT OF REGISTRATION UNDER SECTION 12 AA. THE LD. CIT, PATIALA DIRECTED THE ASSESSING OFFICER TO ASCERTAIN THE GENUINENESS OF T HE ACTIVITIES OF THE SOCIETY. THIS REPORT WAS FORWARDED TO THE ASSESSEE HOWEVER, NO REPRESENTATION WAS MADE AND THEREFORE APPLICATION WAS REJECTED BY THE LD. C OMMISSIONER. 4. BEFORE US, IT WAS MAINLY STATED THAT PRESIDENT A ND STAFF MEMBERS OF THE ASSESSEES SOCIETY WERE ENGAGED IN THE GENERAL ELEC TIONS OF THE GRAM PANCHAYAT THEREFORE, COULD NOT ATTEND THE PROCEEDINGS. SINCE IT IS A CASE OF LACK OF OPPORTUNITY, ONE MORE OPPORTUNITY MAY BE GIVEN TO A SSESSEE TO MAKE PROPER REPRESENTATION. 5. ON THE OTHER HAND LD. DR SUPPORTED THE ORDER OF COMMISSIONER. 6. WE HAVE CONSIDERED THE RIVAL SUBMISSION CAREFULL Y AND FIND THAT ONLY ONE NOTICE WAS ISSUED BY THE LD. COMMISSIONER AND THE A SSESSEES STAFF WAS BUSY IN THE ELECTIONS. IN OUR OPINION SUFFICIENT OPPORTUNIT Y HAD NOT BEEN GIVEN BY THE LD. COMMISSIONER THEREFORE, WE SET ASIDE HIS ORDER AND REMAND THE SAME BACK TO HIS FILE FOR FRESH EXAMINATION OF THE ISSUE AFTER P ROVIDING ADEQUATE OPPORTUNITY. ASSESSEE IS ALSO DIRECTED TO CO-OPERATE IN THE PROC EEDINGS BEFORE THE LD. COMMISSIONER. 7. IN THE RESULT APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 08/10/2014 SD/- SD/- (BHAVNESH SAINI) (T.R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 08/10/2014 AG COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR