KM Accounting Research Foundation, New Delhi V. CIT (Exemptions), New Delhi

ITA 945/DEL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3386 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 8 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-11-2017
• 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
• Assessee Lawyers: A K SRIVASTAVA
• Section: 80G; 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B, NEW DELHI BEFORE SH. BHAVNESH SAINI, JUDICIAL MEMBER AND SH. L. P. SAHU, ACCOUNTANT MEMBER ITA NO. 945/DEL/2016 (U/S 80G OF IT ACT) ASSESSEE BY : SH. A.K. SRIVASTAVA, CA DEPARTMENT BY : SMT. RACHNA SINGH, CIT DR DATE OF HEARING : 16.11.2017 DATE OF PRONOUNCEMENT : 20.11.2017 O R D E R PER BHAVNESH SAINI, J.M: 1. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF LD. CIT(EXEMPTIONS), NEW DELHI, DATED NOVEMBER, 2015 REJECTING APPLICATION FOR APPROVAL/EXEMPTION U/S 80G OF THE I T ACT. 2. BRIEFLY THE FACTS OF THE CASE ARE THAT THE ASSESSE E FILED APPLICATIONS FOR REGISTRATION U/S 12AA OF THE IT AC T AND APPROVAL U/S 80G OF THE IT ACT. BOTH APPLICATIONS WERE DECID ED VIDE IMPUGNED ORDER AND REJECTED THE SAME. LD. CIT(EXEMP TION) WHILE REJECTING THE REGISTRATION APPLICATION U/S 12AA OF THE IT ACT ALSO HELD THAT SINCE REGISTRATION APPLICATION U/S 12AA H AVE BEEN REJECTED, THEREFORE, APPLICATION SEEKING EXEMPTION U/S 80G IS ALSO REJECTED. KM ACCOUNTING RESEARCH FOUNDATION 28/20, LOWER GROUND FLOOR, EAST PATEL NAGAR, NEW DELHI VS CIT ( EXEMPTIONS ) 26 TH FLOOR, E-2 BLOCK, CIVIC CENTER, MINTO ROAD NEW DELHI GIR/PAN: AACTK5833H / (APPELLANT) /(RESPONDENT) 2 ITA NO. 945/DEL/2016 3. AFTER CONSIDERING THE RIVAL SUBMISSION, WE ARE OF THE VIEW THE MATTER REQUIRES RE-CONSIDERATION AT THE LEVEL OF TH E LD. CIT(EXEMPTIONS), NEW DELHI. LD. COUNSEL FOR THE ASS ESSEE REFERRED TO PAGE 60 OF THE PAPER BOOK WHICH IS ORDER OF REGI STRATION U/S 12AA DATED 13.04.2016 PASSED BY LD. CIT(EXEMPTIONS) , NEW DELHI. HE HAS SUBMITTED THAT AFTER REJECTION OF THE APPLIC ATION U/S 12A OF THE IT ACT, THE ASSESSEE HAD TAKEN UP THE MATTER WI TH THE DEPARTMENT BY FILING GRIEVANCE PETITION AND ULTIMAT ELY REGISTRATION HAVE BEEN GRANTED TO THE ASSESSEE U/S 12AA OF THE I T ACT. SINCE APPLICATION U/S 80G HAVE BEEN REJECTED MAINLY ON TH E REASON THAT REGISTRATION APPLICATION U/S 12AA HAVE BEEN REJECTE D, WE ARE OF THE VIEW THE MATTER REQUIRES RE-CONSIDERATION AT THE LE VEL OF THE LD. CIT(EXEMPTIONS). ON REJECTION OF REGISTRATION APPLI CATION U/S 12AA OF THE ASSESSEE, LD. CIT(EXEMPTIONS) HAS NOT GIVEN ANY REASONS FOR REJECTING THE APPLICATION U/S 80G ON MERITS BECAUSE IT WAS REJECTED MAINLY ON THE REASONS THAT REGISTRATION APPLICATION U/S 12AA OF THE IT ACT HAVE BEEN REJECTED. NOW DEPARTMENT HAS GRANT ED REGISTRATION U/S 12AA TO THE ASSESSEE, THEREFORE, LD. CIT(EXEMP TIONS) IS REQUIRED TO PASS REASONED ORDER FOR DECIDING THE AP PLICATION U/S 80G OF THE IT ACT. 4. IN VIEW OF THE ABOVE DISCUSSIONS, WE SET ASIDE THE IMPUGNED ORDER AND RESTORE THE APPEAL OF THE ASSESSEE TO THE FILE TO LD. CIT(EXEMPTIONS), NEW DELHI WITH DIRECTION TO REDECI DE THE APPLICATION U/S 80G OF THE IT ACT IN ACCORDANCE OF LAW BY PASSING REASONED ORDER BY GIVING REASONABLE SUFFICIENT OPPO RTUNITY OF BEING HEARD TO THE ASSESSEE. IN THE RESULT, APPEAL OF THE ASSESSEE ALLOWED FOR STATISTICAL PURPOSES. 3 ITA NO. 945/DEL/2016 ORDER PRONOUNCED IN THE OPEN COURT ON 20.11.2017. SD/- SD/- (L. P. SAHU) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE: 20.11.2017