Wellness Education Foundation, Faridabad V. CIT (Exemptions), New Delhi

ITA 942/DEL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3331 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 8 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 24-02-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAEHNA SINGH
• Assessee Lawyers: KARUNESH MITTAL
• Keywords: Opportunity of being heard
• Section: 80G; 12A

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL, DELHI BENCH B, NEW DELHI BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. 942 & 967/DEL./2016 WELLNESS EDUCATION FOUNDATION, C/O N.C. MITTAL & CO., CAS, NCMC HOUSE, 730, SECTOR-30, FARIDABAD. PAN AABCW 4688A (APPELLANT) VS. C.I.T. (EXEMPTION) NEW DELHI. (RESPONDENT) APPELLANT BY SH. KARUNESH MITTAL, C.A. RESPONDENT BY MS. RAEHNA SINGH, CIT/DR ORDER PER L.P. SAHU, A.M.: THESE APPEALS AT THE INSTANCE OF ASSESSEE ARE DIRE CTED AGAINST THE ORDER DATED 25.01.2016 PASSED BY LD. CIT(EXEMPTION), WHER EBY THE APPLICATIONS OF THE ASSESSEE FOR REGISTRATION U/S. 12A AND APPROVAL U/S. 80G OF THE IT ACT STOOD REJECTED. 2. THE BRIEF FACTS OF THE CASE ARE THAT THE ASSESSE E MOVED TWO APPLICATIONS ON 14.07.2015 FOR REGISTRATION U/S. 12A AND APPROVA L U/S. 80G, WHICH WERE REJECTED BY THE LD. CIT(EXEMPTION) ON THE PREMISE T HAT THE ASSESSEE FAILED TO FILE DETAILS OF DONORS, COMPLETE BALANCE SHEET ALON G WITH INCOME & DATE OF HEARING 16.11.2017 DATE OF PRONOUNCEMENT 21 .11.2017 ITA NOS. 942 967/DEL./2016 2 EXPENDITURE ACCOUNT AND RECEIPT & PAYMENT ACCOUNT, NOTE ON NATURE OF ACTIVITIES AS REQUIRED THROUGH LETTERS DATED 14.07. 2015; THAT THE ALLEGED TRUST CAME INTO EXISTENCE IN THE YEAR 2007, BUT NO DETAIL S OF THE ACTIVITIES CARRIED OUT BY IT WERE FILED; AND THAT THE ASSESSEE FAILED TO SUBMIT ORIGINAL/CERTIFIED COPY OF MEMORANDUM OF ASSOCIATION. HE, THEREFORE, C ONCLUDED THAT THE ACTIVITIES OF THE ASSESSEE-TRUST COULD NOT BE ESTAB LISHED AND, THUS, REJECTED BOTH THE APPLICATIONS VIDE IMPUGNED ORDER. AGGRIEVE D, THE ASSESSEE IS IN THESE APPEALS BEFORE THE TRIBUNAL. 3. WE HAVE HEARD THE SUBMISSIONS OF BOTH THE PARTIE S AND HAVE GONE THROUGH THE ENTIRE MATERIAL AVAILABLE ON RECORD. A PERUSAL OF THE IMPUGNED ORDER REVEALS THAT THE APPLICATIONS OF THE ASSESSEE HAVE BEEN REJECTED BY THE LD. CIT(EXEMPTION) FOR NON-FURNISHING OF THE DETAIL S/DOCUMENTARY EVIDENCES AS REQUIRED FROM THE ASSESSEE THROUGH LETTER DATED 14.07.2015, WHEREAS THE STAND OF THE ASSESSEE BEFORE US IS THAT ALL THE INF ORMATION REQUISITIONED BY THE LD. CIT(E) WERE FURNISHED BEFORE HIM. THE ASSESSEE HAS PLACED BEFORE US THE COPY OF LETTERS OF LD. CIT(E) DATED 14.07.2015 (PB- 46) AND REPLY OF ASSESSEE DATED 12.08.2015 (PB-47) SHOWING VARIOUS ENCLOSURES THERETO, AS REQUIRED BY THE LD. CIT(E). WE, HOWEVER, FIND THAT THEIR SUBMIS SION IS NOT DISCERNIBLE FROM THE IMPUGNED ORDERS, RATHER THE LD. CIT(E) HAS CATE GORICALLY MENTIONED THAT NO ITA NOS. 942 967/DEL./2016 3 SUCH DETAILS/DOCUMENTARY EVIDENCES WERE SUBMITTED B Y THE ASSESSEE. THE ASSESSEE HAS ALSO SUBMITTED PLENTY OF OTHER EVIDENC ES/DOCUMENTS TO JUSTIFY ITS CLAIM BEFORE US IN THE PAPER BOOK. IN PRESENCE OF T HESE FACTS, WE DEEM IT EXPEDIENT IN THE INTEREST OF JUSTICE THAT THE MATTE R SHOULD BE REMITTED BACK TO THE FILE OF LD. CIT(E) FOR DECIDING THE APPLICATION S OF THE ASSESSEE AFRESH AFTER GIVING PROPER OPPORTUNITY OF BEING HEARD TO THE ASS ESSEE. THE ASSESSEE IS ALSO DIRECTED TO ADDUCE THE DOCUMENTARY EVIDENCES/DETAIL S AS REQUIRED BY THE LD. CIT(E) OR AS HE DEEMS FIT TO FURNISH IN ITS SUPPORT . WE ORDER ACCORDINGLY. THE APPEALS OF THE ASSESSEE, THUS, DESERVE TO BE ALLOWE D FOR STATISTICAL PURPOSES. 4. IN THE RESULT, BOTH THE APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 21.11.2017. SD/- SD/- (BHAVNESH SAINI) (L.P. SA HU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 21.11.2017 *AKS* COPY OF ORDER FORWARDED TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES, NEW DELHI