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Income Tax Appellate Tribunal, CHANDIGARH
Before: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM
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 :
That the order of the learned Commissioner of Income Tax (Exemptions) Chandigarh is defective both in law and facts of the case. 2. That the order passed by the learned Commissioner of Income Tax (Exemptions), Chandigarh in not allowing registration u/s 12A is unjustified as no reasonable and proper opportunity of being heard has been provided to the appellant society.
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.
At the time of hearing, ld. AR moved an application
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application made accordingly, was withdrawn.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.
The ld. CIT-DR considering the order and the oral
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
We have heard the rival submissions and perused the
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.
The assessee in its own interests is directed to e nsure
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
In the result, the appeal of the assessee is allowed for
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