Ghaziabad Christian Society, Ghaziabad V. CIT (Exemptions), Lucknow

ITA 950/DEL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 4362 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-09-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 11-07-2017
• Assessment Year: misc
• Appeal Filed On: 25-02-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: HARISH SACHDEVA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES B DELHI BEFORE SHRI P.K.BANSAL, VICE PRESIDENT AND SH. AMIT SHUKLA, JUDICIAL MEMBER ITA NO.950/DEL/2016 APPELLANT BY SH. HARISH SACHDEVA, CA RESPONDENT BY SH. ANSHU PRAKASH, SR.DR DATE OF HEARING 21.09.2017 DATE OF PRONOUNCEMENT 21.09.2017 ORDER PER P.K.BANSAL, VICE PRESIDENT THIS APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 11.01.2016 OF THE CIT(EXEMPTIONS), LUCKNOW. THE CIT(EXEMPTIONS) HAS REJECTED THE APPLICATION OF THE ASSESSEE SEEKING REGISTRATION U/S 12A(A) OF THE INCOME TAX ACT, 1961. 2. AFTER HEARING THE RIVAL SUBMISSIONS AND GOING TH ROUGH THE ORDER OF THE CIT(EXEMPTIONS), WE NOTED THAT THE CIT(EXEMPTIONS) HAS REJECTED THE APPLICATION OF THE ASSESSEE AS THE ASSESSEE COULD NOT PRODUCE T HE BOOKS OF ACCOUNTS AND VOUCHERS. IN THE ABSENCE OF THE PRODUCTION OF THE BOOKS AND VOUCHERS, THE CIT(EXEMPTIONS) WAS NOT IN A POSITION TO LOOK INTO THE GENUINENESS OF THE ACTIVITIES CARRIED OUT BY THE ASSESSEES SOCIETY. IN OUR VIEW, FOR GRANTING THE REGISTRATION U/S 12A(A), IT IS NECESSARY BY THE CIT (EXEMPTIONS) BE SATISFIED ABOUT GHAZIABAD CHRISTIAN SOCIETY, L-289, SEC-12, PARTAP VIHAR, GHAZIABAD. PAN-AACAG3158L VS CIT(EXEMPTIONS), T.C. 46V, STATE CONSTRUCTION & INFRASTRUCTURE DEVELOPMENT CORPORATION, VIBHUTI KHAND, GOMTI NAGAR, LUCKNOW-226010. (APPELLANT) (RESPONDENT) ITA NO.950/DEL/2016 2 THE GENUINENESS OF THE ACTIVITIES AND THE OBJECT OF THE ASSESSEES SOCIETY FOR ASCERTAINING THE GENUINENESS OF THE ACTIVITIES CARR IED OUT BY THE ASSESSEE. THE CIT(EXEMPTIONS) IS WITHIN HIS POWER TO CALL FOR THE BOOKS OF ACCOUNTS AS WELL AS THE VOUCHERS. WE, THEREFORE, IN THE INTEREST OF JU STICE AND FAIR PLAY TO BOTH THE PARTIES, SET ASIDE THE ORDER OF THE CIT(EXEMPTIONS) AND RESTORE THE ISSUE TO THE CIT(EXEMPTIONS). THE ASSESSEE IS DIRECTED TO PRODU CE ALL THE BOOKS OF ACCOUNTS, THE VOUCHERS AND THE DOCUMENTS WHATEVER ARE DESIRED BY THE CIT(EXEMPTIONS) FOR THE PURPOSE OF PROVING THE GENUINENESS OF THE ACTIV ITIES CARRIED OUT BY THE ASSESSEES SOCIETY. THE CIT(EXEMPTIONS) IS ALSO DI RECTED TO LOOK INTO THE BOOKS OF ACCOUNTS AND THE VOUCHERS AND GIVE A CONCRETE FINDI NG IN CASE HE REJECTS THE APPLICATION OF THE ASSESSEE BY WAY OF PASSING A SPE AKING ORDER. HOW THE ACTIVITIES CARRIED OUT BY THE ASSESSEES SOCIETY ARE NOT GENUI NE AND NOT IN ACCORDANCE WITH THE OBJECTS OF THE SOCIETY. THUS, THE APPEAL OF TH E ASSESSEE IS STATISTICALLY ALLOWED. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS STATISTICALLY ALLOWED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 21 SEPTEMBER, 2017. SD/- SD/- (AMIT SHUKLA) (P.K.BANSAL) JUDICIAL MEMBER VICE PRESIDENT DATE:- 21.09.2017 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSIS TANT REGISTRAR ITAT, DELHI