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Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR
Before: SH. N.K.CHOUDHRY & DR. A.L.SAINI
IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR
BEFORE SH. N.K.CHOUDHRY, JUDICIAL MEMBER AND DR. A.L.SAINI, ACCOUNTANT MEMBER
ITA No.611/Asr/2019 Assessment Year: NIL
M/s Shri Guru Ram Dass The CIT(Exemptions), Educational, Guru Ram Dass Chandigarh. Public School, Vs. Vill. Lehra Mohabbat, Distt., Bathinda. [PAN:AAFTS 3006H] (Appellant) (Respondent)
Appellant by : Sh. P. N. Arora (Ld. Adv.) Respondent by: Sh. Smt. Prabhjot Kaur (Ld. CIT-DR)
Date of hearing: 25.11.2019 Date of pronouncement: 25.11.2019
ORDER PER N.K.CHOUDHRY, JM: This appeal has been preferred by the appellant society against the order dated 27.08.2019 passed by the Ld. CIT(Exemptions), Chandigarh, u/s 12AA(1)(b)(ii) of the I.T. Act, 1961 (hereinafter called as ‘the Act’).
At the outset, it was submitted by the ld. Counsel of the appellant society that the application for registration u/s 12AA of the Act was filed on 26.02.2019 by mentioning the fact that the appellant society is an ongoing entity and is in operation since 25.07.2002. The said application of the assessee was taken into consideration and questionnaire was issued through online portal on 12.04.2019,
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whereby the opportunity of personal hearing was accorded to the appellant with the request to provide clarifications to the queries raised on 05.08.2019, in response to which the appellant has submitted the reply on ITBA on 01.08.2019. Thereafter, the additional queries have been raised as mentioned in para No.3 of the order. As per impugned order the ld. CIT(E) has observed that on this date, the appellant has requested for adjournment till 17.08.2019. In order to follow the principle of natural justice, the adjournment request was considered and another opportunity was accorded to the appellant to submit the reply on or before 17.08.2019. On this date also, the assessee failed to comply with the letters, therefore, it becomes evident that the appellant is not interested in pursuing the matter. Ultimately the ld. CIT(E) has denied the registration of the application u/s 12AA of the Act, without touching the merit of the case.
The Ld. DR, on the other hand submitted that the order under challenge has been passed on the basis of material available on record and does not require any interference by this Court.
Having heard the parties at length and material available on record. It is observe that the Ld. CIT(E) has passed the order without touching the merit on the case and denied the registration u/s 12AA of the Act to the appellant society. We further observe that the ld. CIT(E) after receiving the reply dated 24.06.2019 and before proceeding to deny the registration to the application has not given any opportunity of being heard except of raising additional queries through ITBA on 01.08.2019. Even otherwise the Ld. Commissioner did not pass the order on merit, hence we are inclined to set aside the order of the ld. CIT(E) and remand the case to the file of the ld. CIT(E) for decision afresh, suffice to say while affording reasonable
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opportunities of being heard to the appellant society and within 06 months of the receipt of this order. The applicant society shall co- operate with the proceeding before the ld. CIT(E) and provide all the documents and to clarify each and every query if any to be raised by the Ld. CIT(E) and in case of failure or default by the appellant society then the Ld. CIT(E) shall be at liberty to decide the application of the appellant society considering the particular facts and circumstances in accordance with law and in that eventuality the appellant society shall not be entitled for any leniency.
In the result, the appeal filed by the appellant society stands allowed for statistical purposes.
Order pronounced in the open Court on 25/11/2019.
Sd/- Sd/- (DR. A.L.SAINI) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 25/11/2019. /PK/ Ps. Copy forwarded to: 1. The Appellant 2. The Respondent 3. The CIT 4. Then CIT(Appeals) 5. SR DR, I.T.A.T. Amritsar 6. Guard File True Copy By Order