Chinmaya Seva Trust, Ranchi V. CIT(Exem.), Ranchi

ITA 96/RAN/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 0031 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-09-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 22-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DEEPAK ROUSHA SRSC
• Assessee Lawyers: DEVESHPODDER; S K PODDER
• Keywords: Charitable institution; Opportunity of being heard
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH, RANCHI BEFORE SHRI N.V.VASUDEVAN, JUDICIAL MEMBER AND SHRI M.BALAGANESH, ACCOUNTANT MEMBER ITA NO. 96 / RAN / 2015 CHINMAYA SEVA TRUST CHINMAYA ASHRAM, RANCHI LAKE ROAD, RANCHI-834 001 PAN NO.AAATC 09-1 E V/S . THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), 2 ND FLOOR, CENTRAL REVENUE BUILDING, PATNA /APPELLANT .. / RESPONDENT /BY APPELLANT SHRI S.K. PODDER, AR & SHRI DEVESH PODDER. AR /BY RESPONDENT SHRI DEEPAK ROUSHA, SR-SC /DATE OF HEARING 05-09-2016 /DATE OF PRONOUNCEMENT 09-09-2016 / O R D E R PER N.V.VASUDEVAN, JUDICIAL MEMBER:- THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDE R DATED 24.03.2015 OF COMMISSIONER OF INCOME TAX (EXEMPTIONS) PATNA PA SSED U/S 12AA OF THE INCOME TAX ACT, 1961. 2. THE ASSESSEE IS A CHARITABLE TRUST AND IT FILED AN APPLICATION FOR GRANT OF REGISTRATION U/S. 12AA OF THE ACT ON 24.09.2014. TH E TIME LIMIT FOR PASSING AN ORDER ON THIS APPLICATION WAS ON 31.03.2015. THE L D. CIT (EXEMPTION) FIXED FOR HEARING OF APPLICATION ON 09.03.2015 AND CALLED FOR CERTAIN DETAILS FROM THE ASSESSEE. IT APPEARS THAT ASSESSEE DID NOT FURNISH THE REQUIRED DETAILS. THE LD. CIT (EX) HAS CALLED FOR DETAILS ON SIXTEEN ITEM S. ANOTHER OPPORTUNITY AFFORDED BY LD. CIT(EX) ON 23.03.2015 AND EVEN ON T HIS DAY THERE WAS NO ITA NO.96/RAN/2015 CHINMAYA SEVA TRUST VS. CIT (EXM) PAGE 2 COMPLIANCE BY THE ASSESSEE. IN THE CIRCUMSTANCES, T HE LD. CIT (EX) REJECTED THE APPLICATION OF THE ASSESSEE FOR GRANT OF REGIST RATION U/S 12AA OF THE ACT. 3. AGGRIEVED BY THE ORDER OF LD. CIT(EX) ASSESSEE HAS PREFERRED THE PRESENT APPEAL BEFORE THE TRIBUNAL. 4. AFTER HEARING THE RIVAL SUBMISSIONS WE ARE OF TH E VIEW THAT ASSESSEE WAS NOT AFFORDED PROPER OPPORTUNITY OF BEING HEARD BEFORE LD. CIT (EX). IT MAY BE BECAUSE THE TIME LIMIT FOR PASSING ORDER WAS GET TING BARRED BY LIMITATION AND THAT IS WHY THE CIT(EX) COULD NOT AFFORD PROPER OPPORTUNITY TO THE ASSESSEE. ACCORDINGLY, ORDER OF LD. CIT(EX) IS SET ASIDE AND THE ISSUE WITH REGARD TO GRANT OF REGISTRATION IS REMANDED TO THE FILE OF LD. CIT(EX) FOR FRESH CONSIDERATION AFTER AFFORDING THE ASSESSEE PROPER O PPORTUNITY OF BEING HEARD. 5. IN THE RESULT, APPEAL OF ASSESSEE TREATED AS ALLOWE D FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT 09 /09/2016 SD/- SD/- ( ) ('# ) (M.BALAGANESH) (N.V.VASUDEVAN) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) RANCHI, *DKP $- 09 / 09 /201 6 RANCHI / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-CHINMAYA SEVA TRUST, CHINMAYA ASHRAM, RA NCH LAKE RD, RANCHI 2. /RESPONDENT-CIT (EXM) 2 ND FLOOR, CENTRAL REVENUE BUILDING, PADTNA-800 001 3. . 1 / CONCERNED CIT RANCHI 4. 1- / CIT (A) RANCHI 5. 4 ##., ., / DR, ITAT, RANCHI 6. : / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR.PS, I TAT, RANCHI