EMPOWER UTTAR PRADESH,LUCKNOW vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), LUCKNOW

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA No.653/LKW/2018 Assessment Year: N.A. EmpowerUttar Pradesh v. CIT (Exemptions) 8/401, Indira Nagar Lucknow Lucknow TAN/PAN:AAATE8604L (Appellant) (Respondent) Appellant by: None Respondent by: Shri S. K. Madhuk, CIT (DR) Date of hearing: 18 07 2019 Date of pronouncement: 19 07 2019 O R D E R PER A. D. JAIN, V.P.: This is assessee’s appeal against the order of the ld. CIT (Exemption), Lucknow, dated 4/6/2018, rejecting the application for registration under section 12A(a) of the Act. 2. None has appeared on behalf of the assessee, despite issuance of notice through RPAD, which has not returned unserved. However, we find that this appeal can be disposed of in the absence of the assessee. Therefore, we are proceeding to dispose of the appeal after hearing the ld. D.R. and after considering the material placed on record. 3. The facts of the case are that the assessee filed an application for registration under section 12A(a) of the Income-tax Act, 1961 on 16/1/2018 with the CIT (Exemptions), Lucknow. The ld. CIT (Exemptions) issued a letter dated 16/4/2018 to the assessee calling for specific queries regarding the application for registration u/s 12A of the Act, for compliance on 1/6/2018. On this date, i.e., 1/6/2018, none appeared on behalf of the assessee. The ld. CIT (Exemption) rejected the application moved by the

ITA No.653/LKW/2018 Page 2 of 3 assessee on the ground that the applicant had failed to provide sufficient material to corroborate the charitable nature of its objects and the genuineness of its activities. 4. The ld. D.R. has placed reliance on the order of the ld. CIT (Exemption), Lucknow. 5. Heard. We find that the assessee had applied for registration under section 12A of the Act, which was rejected by the ld. CIT (Exemptions), observing that the applicant has failed to provide sufficient material to corroborate the charitable nature of the objects and genuineness of the activities. The CIT (Exemption) has issued only one notice to the assessee and has passed an ex-parte order, rejecting the application of the assessee for registration u/s 12A of the Act. In this view of the matter, we are of the view that one more opportunity should be given to the assessee to explain its case before the ld. CIT (Exemptions). From the facts of the case, we are of the view that the assessee has not been given proper and sufficient opportunity before disposing of the application for registration by the ld. CIT (Exemptions). We, therefore, in the interest of justice, set aside the order of the ld. CIT (Exemptions) and restore the matter to his file with the direction to consider the application of the assessee for registration u/s 12A afresh after giving due opportunity of hearing to the assessee. The assessee is also directed to be present on the date of hearing and provide the material / clarification as asked for by the ld. CIT (Exemptions). 6. In the result, for statistical purposes, the appeal of the assessee is allowed. Order pronounced in the open Court on 19/07/2019. Sd/- Sd/- [T. S. KAPOOR] [A. D. JAIN] ACCOUNTANT MEMBER VICE PRESIDENT DATED:19/07/2019 JJ:1807

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