RHEANKITA EDUCATION TRUST,TINSUKIA vs. COMMISSIONER OF INCOME TAX (EXAMPTION), KOLKATA

ITA No. 130/Gau/2019 Rheankita Education Trust, IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, “E COURT” AT KOLKATA (सम�) �ी ऐ. ट�. वक�, �यायीक सद�य एवं डॉ. अजु�न लाल सैनी, लेखा सद�य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM]

I.T.A. No. 130/Gau/2019 Assessment Year:

Rheankita Education Trust Vs. Commissioner of Income-tax (Exemption), Kolkata. (PAN: AABTR8153N) Appellant Respondent Date of Hearing 08.06.2020 Date of Pronouncement 10.06.2020 For the Appellant N o n e For the Respondent Shri M. K. Das, Addl. CIT, Sr. DR

ORDER Per Shri A.T.Varkey, JM This is an appeal preferred by the assessee trust against the order of Ld. CIT(E), Kolkata dated 18.02.2019, wherein the Ld. CIT(E) was pleased to dismiss the application of the assessee trust filed in Form No. 10A for registration u/s. 12AA of the Income Tax Act, 1961 (hereinafter referred to as the “Act”). 2. None appeared for the assessee. However, we note that the assessee trust has raised the following grounds of appeal: “(i) For that the Ld CIT (Exemption) erred in Law, on facts and in surrounding circumstances in dismissing in limine the application filed in form 10A for registration u/s. 12AA of the Income Tax Act, 1961 in Ex-parte manner, thereby resulting in meritorious matter being thrown out of the very threshold and cause of justice being defeated for non-deliberate default on the part of the appellant. (ii) For that in doing so, the Ld CIT (Exemption) failed to verify the service of notice dated 06- 12-2018 and 25-01-2019 to the primary mail ID of the appellant provided by him in the application made in Form 10A and also in the personal profile of Income Tax India site or by any other mode. (iii) For that the appellant was prevented by reasonable and sufficient cause for not appearing before Ld C.I T.(Exemption) at Aaykar Bhawan, Christan Basti, Guwahati and/or for not

ITA No. 130/Gau/2019 Rheankita Education Trust, furnishing the requisite particulars in two hearing fixed on 22-01-2019 vide notice dated 06- 12-2018 and 14.02.2019 vide notice dated 25-01.2019 as the notices said to be issued were not received by the appellant. (iv) For that the impugned Ex-parte order of Ld CIT (Exemption) is bad in Law and against the principle of natural justice. The Ld CIT (Exemption) erred in concluding that the appellant is not interested in pursuing the application filed in Form 10A and rejecting the application in limine, hence the impugned order passed requires to be set-aside/cancelled.” 3. From the reading of the aforesaid grounds of appeal preferred by the assessee it is discerned that the assessee has not received the two notices supposed to have been sent electronically by the office of ld. CIT ( E ) to the primary/secondary mail IDs of the assessee provided by it in the application Form 10A and, therefore, assessee is challenging the consequent dismissal of the application for registration u/s. 12AA by filing this appeal before us. 4. After having heard the submissions of the Ld. DR and having gone through the material available on record, we note that Ld. CIT(E) has passed the order ex parte after issuing two notices on 06.12.2018 and on 25.01.2019 fixing the case for hearing on 22.1.2019 and on 14.2.2019 respectively. Since none appeared and produced documents for verification before him he applied the maxim “vigilantibus non-dermientibus jura subvenunt i..e the law assist those who are vigilant and not those who sleep over their rights” and was of the opinion that in the absence of the verification of the documents called for by him, he is handi- to verify” the true and correct, genuineness and nature of the activities of the assessee trust” and, stating therefore, he was of the opinion that the assessee was not eligible for registration u/s. 12AA of the Act. 5. As afore-stated, from the reading of the grounds of appeal (supra) raised by the assessee it is clear that assessee provided primary mail ID of the trust which was duly stated in the application form 10A. However, according to assessee the Ld. CIT(E) has not sent the notices electronically to the primary/secondary mail ID of the assessee , thus the assessee alleges that it has not received any notice which resulted in the assessee not turning up before the Ld. CIT(E) along with the relevant document called for by the Ld. CIT(E). This action/ omission of the Ld. CIT(E) in not serving the notice electronically to the primary/secondary mail ID of the assessee has resulted in the Ld. CIT(E) passing an ex

ITA No. 130/Gau/2019 Rheankita Education Trust, parte dismissal order which action according to the assessee trust is in gross violation of Natural Justice. We note from the statement filed along with the grounds of appeal that it is a charitable trust registered in the name and style of Rheankita Educare Trust which was established on 06.09.2010 with objective, inter alia, to promote education in the remote area of Margherita. It is stated by the assessee that the trust owns, manages and runs a school namely Kidzee and Sunshine High, situated at Margherita, Assam, which is affiliated to CBSE (Central Board of Secondary Education). According to the assessee trust it has duly furnished at the time of filing of application in Form 10A, the mail ID and Mobile Number of its Managing Trustee Dr. Manoj Kumar Gogoi. Moreover, According to the assessee, the details of the primary contact as well as the secondary contact are available in the profile segment of e filing portal of incometaxindia.gov.in. The mail IDs manojmkg21@rediffmail. Com and khaitan999@yahoo.co.in being the primary and secondary mail IDs respectively were also provided by the assessee trust before the Ld. CIT(E). According to the assessee trust since no notices were received in its email id as stated supra it could not appear before the ld. CIT ( E ). However, on 18.02.2019 the assessee’s Trustee received a SMS on his mobile phone number and was astonished to find that its application has been rejected in limini. In the light of the aforesaid facts since the assessee had not received any notice of hearing, the assessee was precluded from appearing before the Ld. CIT(E) along with the documents called for by ld. LD. CIT(E). Therefore, since there is a violation of Natural Justice, the impugned ex parte dismissal order needs to be vacated and we order accordingly. Therefore, the application of the applicant/assessee trust in the Form 10A for registration u/s. 12AA of the Act is restored to the file of the Ld. CIT(E) for de novo adjudication in accordance to law and he is directed to ensure that the notice of hearing is properly sent to email id furnished by the assessee Trust and to pass order on the application of assessee trust after giving proper opportunity to the assessee trust and in accordance to law.

ITA No. 130/Gau/2019 Rheankita Education Trust, 6. In the result, the appeal of assessee is allowed for statistical purposes. Order is pronounced in the open court on 10th June, 2020. Sd/- Sd/- (Dr. A. L. Saini) (Aby. T. Varkey) Accountant Member Judicial Member Dated :10th June, 2020 Jd.(Sr.P.S.)

Copy of the order forwarded to:

2 Respondent – Commissioner of Income Tax (Exemption), Income Tax Office 10B, Middleton Road, Kolkata-700 071. 3. CIT

/True Copy, By order,

Senior Pvt. Secy.