M.N. SHARMA ARCHITECTURAL SOCIETY,CHANDIGARH vs. CIT(E), CHANDIGARH

आदेश/ORDER PER DIVA SINGH

The present appeal has been filed by the assessee assailing the correctness of the order dated 27.06.2018 of CIT (Exemptions) Chandigarh passed u/s 12AA(1)(b)(ii) of the Income Tax Act,1961 on the following grounds :

ITA 1055/CHD/2018 A.Y. 2018-19 Page 2 of 5 3. That the learned Commissioner of Income Tax (Exemptions), Chandigarh is not justified in rejecting the application u/s 12A of the Income Tax Act, 1961 as the aims & objects of the appellant society are genuine and are entirely charitable in nature. The appellant society duly fulfills all the conditions of registration u/s 12A of the Income Tax Act, 1961. 4. That the appellant seeks leave to add, amend, alter or abandon any of the above grounds at the time of hearing of the appeal.

seeking time stating that certain details are being sought

from the assessee. However, considering the fact that the

impugned order is an ex-parte order where the assessee

despite service of notice failed to appear, the ld. AR was

required to address the application seeking time . The

application made accordingly, was withdrawn. The ld. AR

relying upon ground No. 2 raised by the assessee in the

present proceedings made a prayer seeking a remand. It was

his submission that he will ensure that the assessee

addresses the issue of lack of probably proper address.

Giving his oral undertaking, a prayer for remand was made

stating that an effective opportunity of being heard may be

afforded to the assessee.

undertaking of the ld. AR had no objection for a prayer of

remand.

ITA 1055/CHD/2018 A.Y. 2018-19 Page 3 of 5

material available on record. A perusal of the impugned

order shows that the assessee filed an application in form

No. 10A of the Act before the CIT (Exemptions) Chandigarh

on 13.12.2017 seeking registration u/s 12A. Addressing its

aims and objects, the CIT(E) has noted that it has been

stated that these were “to provide, promote the unique

architectural design and city planning aspects of Chandigarh,

to promote architecture in general with special emphasis on

modernism, to develop and fund scholarships on a competitive

basis, to develop and fund initiatives including but not limited

to conferences, lectures, contests, articles, research projects

to promote architecture, design and city planning, to setup,

promote and liaison between Indian and foreign architectural,

design and city planning organizations, to award scholarships

for the promotion and advancement of architectural education,

to develop the body of research on Chandigarh and modern

architecture, architecture in general, design and city

planning, to receive and collect any gif ts, subscriptions and

donations either in cash or in kind or acquire by any other

lawf ul ways and means and spend the same in fulfilment of

all and any of the aforementioned aims and objectives of the

society.” The CIT (Exemptions) taking into consideration the

fact that the applicant society was an ongoing entity as it

ITA 1055/CHD/2018 A.Y. 2018-19 Page 4 of 5

had been in operation since 04.06.2015 required the

assessee to place various details and clarifications as

extracted in para 5 page 2 and 3 of the impugned order,

however, since the assessee failed to appear on 08.03.2018,

the CIT(A) made another attempt to fix the hearing on

28.03.2018. It appears that one of the notices sent returned

back with the comment “No such person”. It was pointed out

to the ld. AR that even notice sent by the Re gistry on

19.02.2019 had been received back unserved with the

comment “No such person found”. The ld. AR stated

assuring that he will ensure that deficiency in address etc.

shall duly be taken care of by the assessee. Accordingly,

considering the submissions on facts available on record,

accepting the oral undertaking given by the ld. AR that the

assessee shall address the lack of proper address, if any in

the interests of substantial justice, prayer made in ground

No. 2 is being allowed and the matter is restored back to the

file of the CIT(Exemptions) with the direction to pass a

speaking order in accordance with law after giving the

assessee a reasonable opportunity of being heard.

full and proper compliances before the said authority. Said

order was pronounced in the Open Court at the time of

he aring itself.

ITA 1055/CHD/2018 A.Y. 2018-19 Page 5 of 5

statistical purposes.

Order pronounced in the Open Court on 23 r d July,2019.

Sd/- Sd/-

( अ�नपूणा� गु�ता ) ( �दवा �संह ) (ANNAPURNA GUPTA) (DIVA SINGH) लेखा सद�य/ Accountant Member �या�यक सद�य/ Judicial Member “पूनम” आदेश क� ��त�ल�प अ�े�षत/ Copy of the order forwarded to : अपीलाथ�/ The Appellant - 1. ��यथ�/ The Respondent - 2. आयकर आयु�त/ CIT 3. आयकर आयु�त (अपील)/ The CIT(A) 4. �वभागीय ��त�न�ध, आयकर अपील�य आ�धकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड� फाईल/ Guard File 6.

आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar