Behala Srijan , Kolkata V. CIT (Exemption), Kolkata , Kolkata

ITA 923/KOL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6036 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-07-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 07-05-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SAURABH KUMAR
• Assessee Lawyers: NABANITA BANERJEE
• Section: 12AA; 12

Judgement Text

1 ITA NO.923/KOL/2018 BEHALA SRIJAN. , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA ( ) BEFORE . , /AND . . , ) [BEFORE SHRI J. SUDHAKAR REDDY, AM & SHRI A. T. VA RKEY, JM] I.T.A. NO. 923/KOL/2018 ASSESSMENT YEAR: BEHALA SRIJAN (PAN: AADAB3950A) VS. COMMISSIONER OF INCOME-TAX (EXEMPTION), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 28.06.2018 DATE OF PRONOUNCEMENT 05.07.2018 FOR THE APPELLANT SMT. NABANITA BANERJEE, AR FOR THE RESPONDENT SHRI SAURABH KUMAR, ADDL. CIT, S R. DR ORDER PER SHRI A.T.VARKEY, JM THE APPEAL FILED BY THE ASSESSEE SOCIETY AGAINST TH E ORDER OF LD. CIT(E), KOLKATA DATED 17.10.2017 REJECTING THE REGISTRATION U/S. 12 AA OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT). 2. THE SOLE ISSUE INVOLVED IN THIS APPEAL OF ASSESS EE SOCIETY IS AGAINST THE ORDER OF LD. CIT(E) IN REJECTING THE REGISTRATION U/S. 12AA OF T HE ACT. WE NOTE THAT THE ASSESSEE SOCIETY GOT REGISTRATION CERTIFICATE DATED 14.05.2012 AND H AD FILED AN APPLICATION IN FORM 10A FOR REGISTRATION U/S. 12AA OF THE ACT ON 15.05.2017. T HE LD. CIT(E) NOTES THAT THE CASE WAS FIXED FOR HEARING ON 14.08.2017 AND SHRI SUBHASIS S AHA (MEMBER) ATTENDED THE HEARING. THE LD. CIT(E) NOTES THAT THE HEARING WAS ADJOURNED TO 13.10.2017 FOR THE SOCIETY TO SUBMIT CERTIFIED COPIES OF MEMORANDUM AND REGULATION OF TH E SOCIETY, COMPLETE BANK STATEMENT, INCOME TAX RETURN FOR AYS 2016-17, 2017-18 AND FINA NCIAL STATEMENTS. ACCORDING TO LD. CIT(E), AS THE SOCIETY DID NOT COMPLY TO THE DIRECT ION AND SINCE IT FAILED TO REPLY, THE LD. CIT(E) PASSED THE ORDER EX PARTE. BEFORE US, MS. N ABNITA BANERJEE THE SECRETARY OF THE SOCIETY WAS PRESENT AND SHE UNDERTOOK BEFORE US THA T THEY WILL PRODUCE THE MEMORANDUM OF ASSOCIATION AND FINANCIAL STATEMENT BEFORE THE LD. CIT(E) IF AN OPPORTUNITY IS GIVEN TO HER. 2 ITA NO.923/KOL/2018 BEHALA SRIJAN. IT WAS ALSO BROUGHT TO OUR NOTICE THAT THE NON SUPP LY OF DOCUMENT WAS NOT WILLFUL AND THEY ARE WILLING TO COOPERATE. IN SUCH A SCENARIO, SINC E IT IS AN EX PARTE ORDER PASSED BY THE LD. CIT(E) FOR WANT OF DOCUMENTS, IT WOULD BE IN THE IN TEREST OF JUSTICE AND FAIR PLAY THAT THE ASSESSEE SOCIETY SHOULD BE GIVEN AN OPPORTUNITY TO PRODUCE THE DOCUMENTS AS CALLED FOR BY THE LD. CIT(E) TO GRANT REGISTRATION U/S. 12AA OF T HE ACT. WE, THEREFORE, SET ASIDE THE ORDER OF LD. CIT(E) AND RESTORE THE MATTER BACK TO HIS FI LE FOR FRESH ADJUDICATION AFTER AFFORDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. BEFORE WE PART, THE LD. CIT(E) HAS TO KEEP IN MIND THAT AT THE TIME OF GRANT OF REGISTRAT ION U/S. 12AA OF THE ACT, THE LD. CIT(E)S JURISDICTION IS ONLY TO VERIFY THE OBJECTS OF THE I NSTITUTION/TRUST AND LOOK INTO THE GENUINENESS OF THE ACTIVITIES, MEANING THEREBY THAT HE HAS TO SATISFY HIMSELF THAT THE OBJECTS ARE CHARITABLE IN NATURE AND THE ACTIVITIES BEING C ARRIED ON OR TO BE CARRIED ON ARE GENUINE, MEANING THEREBY THAT THEY ARE IN CONSONANCE FOR ACH IEVING THE CHARITABLE OBJECT AND NOTHING ELSE. THE LD. CIT(E) WHILE DISCHARGING HIS DUTY FO R GRANT OF REGISTRATION U/S. 12AA OF THE ACT HAS TO RESTRICT HIMSELF IN THE FIELD WHICH WE H AVE STATED ABOVE. THEREFORE, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 05/07/2018 . SD/- SD/- (J. SUDHAKAR REDDY) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : `5TH JULY, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT BEHALA SRIJAN, 57/1, SIDDHINATH CHAT TERJEE ROAD, BEHALA, KOLKATA-700 034. 2 RESPONDENT CIT(EXEMPTION), KOLKATA. 3. 4. CIT KOLKATA. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, SR. PVT. SECRETARY