SETH SHRI SHREENARAYAN AGRAWAL CHARITABLE TRUST,ITARSI vs. THE CIT (EXEMPTION), BHOPAL

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ITA 342/IND/2016Status: DisposedITAT Indore11 June 20184 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal found that the CIT (Exemption) had not applied his own mind and relied solely on the Assessing Officer's findings. Therefore, the matter was restored to the CIT for a fresh decision after affording the assessee a proper opportunity of being heard.

What were the facts?

The assessee trust appealed against the cancellation of its registration under Section 12AA(3) by the CIT (Exemption). The assessee argued that it was not given a proper opportunity to be heard, as adjournment requests were denied.

What were the issues?

Whether the CIT properly afforded an opportunity of being heard to the assessee before cancelling its registration under Section 12AA(3).

Which sections of the Income-tax Act were involved?

Section 12AA(3)

AI-generated summary — verify with the full judgment below

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.

2.

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.

3.

The Ld. Departmental Representative opposed the

submissions.

4.

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

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