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Income Tax Appellate Tribunal, INDORE BENCH, INDORE
Before: SHRI KUL BHARAT & SHRI MANISH BORAD
आयकर अपील�य अ�धकरण ,इ�दौर �यायपीठ ,इ�दौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE �ी कुल भारत, �या�यक सद�य तथा �ी मनीष बोरड, लेखा सद�य के सम� BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER आ.अ.सं /.I.T.A. No.342/Ind/2016 �नधा�रणवष� / Assessment Year: - Seth Shri Shreenarayan vs. Commissioner of Income- Agarwal Charitable Trust, tax (Exemption), 9th Line, Bhopal Itarsi अपीलाथ� /Appellant ��यथ� /Respondent �था.ले.सं./PAN: AAAAN5506F
: Shri Anil Khabya, अपीलाथ� क� ओर से/Appellant CA by : Shri Lalchand, CIT ��यथ� क� ओर से/Respondent by
: 08 .06.2018. सुनवाई क� तारीख/Date of hearing : 08 .06.2018 उ�ोषणा क� तारीख/Date of pronouncement
Seth Shri Shrinarayan Agrawal Charitable Trust, Itarsi-: 2 :- आदेश /O R D E R PER KUL BHARAT, J.M. : This appeal is filed by the assessee trust against the
order u/s 12AA(3) passed by ld.CIT (Exemption), Bhopal.
The Ld. Counsel for the assessee contended that in
response to the show cause notice u/s 12AA(3) of the
Income-tax Act, 1961, which was issued to the assessee
fixing the date of hearing on 15.01.2016. The Society filed a
letter dated 15.01.2016 requesting for adjournment for 15
days. Further the case was fixed for hearing on
25.01.2016. On 28.01.2016, Shri Anil Vishwakarma,
accountant of society has requested for adjournment for 8
to 10 days for preparation of reply in respect of show
cause notice. The adjournment was not given and the ld.
CIT (Exemption) cancelled the registration without
affording opportunity to the assessee trust. The Ld.
Seth Shri Shrinarayan Agrawal Charitable Trust, Itarsi-: 3 :- Counsel for the assessee requested the Bench that the
proper opportunity should be given to the assessee.
The Ld. Departmental Representative opposed the
submissions.
We have considered the facts, rival submissions and
perused the material available on record. We have gone
through the order of the ld. CIT (Exemption). We find that
the ld. CIT (Exemption) purely based his finding upon the
finding of the Assessing Officer and he has not applied his
own mind on the facts of the case. We, therefore, deem it
proper that in the interest of justice and fair play, the
matter is restored back to the file of ld. CIT (Exemption)
with the direction that he shall afford the proper
opportunity of being heard to the assessee and then decide
the matter afresh.
Seth Shri Shrinarayan Agrawal Charitable Trust, Itarsi-: 4 :- 5. In the result, the appeal of the assessee is allowed for statistical purposes. The order pronounced in the open court on 08.06.2018.
Sd/- Sd/- (मनीष बोरड) (कुल भारत) लेखा सद�य �या�यक सद�य (KUL BHARAT) (MANISH BORAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Indore; �दनांक Dated : 08/06/2018 CPU*/SPS Copy to: Assessee/AO/Pr. CIT/ CIT (A)/ITAT (DR)/Guard file. By order Private Secretary/DDO, Indore