THE ALL-INDIA ANGLO-INDIAN ASSOCIATION,LUCKNOW vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), LUCKNOW

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ITA 558/LKW/2018Status: DisposedITAT Lucknow08 March 20193 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee was not given a proper and sufficient opportunity to present its case. Therefore, the order of the CIT (Exemption) was set aside.

What were the facts?

The assessee society applied for registration under Section 12A(a) of the Income Tax Act. The CIT (Exemption) rejected the application as the assessee failed to appear and provide required documents on the specified date.

What were the issues?

Whether the CIT (Exemption) provided a sufficient opportunity to the assessee before rejecting the registration application.

Which sections of the Income-tax Act were involved?

Section 12A,Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH “B”, LUCKNOW

Before: SHRI A.D JAIN & SHRI T.S. KAPOOR

For Appellant: Shri Ashish Kapoor, CA
For Respondent: Shri Sushil Kumar Madhuk, CIT DR
Hearing: 06/03/2019Pronounced: 08/03/2019

PER: A.D. JAIN, VICE PRESIDENT:

This is an appeal filed by the assessee against the order dated 06/06/2018 passed by ld. CIT (Exemption) rejecting the registration u/s 12AA of the I.T. Act.

2.

The facts of the case, in brief, are that the assessee society applied for registration u/s 12A(a) of the Act with CIT (Exemption) vide application dated 13/12/2017. The ld. CIT (Exemption) issued a letter dated 21/04/2018 to the assessee calling for specific queries regarding

2 ITA No. 558/Lkw/2018

the application for registration u/s 12A for compliance on 06/06/2018.

However, none appeared on 06/06/2018 nor any adjournment application was

filed, therefore, ld. CIT (Exemption) rejected the application of the assessee

for registration u/s 12A(a) of the Act on the ground that sufficient material

required for formation of satisfaction has not been produced. 3. Heard. From the order of ld. CIT (Exemption), it is apparent that the

ld. CIT (Exemption) had issued only one letter dated 21/04/2018 calling

for certain queries, documents/clarifications. The assessee could not file

books of account, Bank statement and vouchers and the CIT

(Exemption) passed the order and rejected the application of the

assessee for registration u/s 12A of the Act. In these facts, we feel that

one more opportunity should be given to the assessee to explain its case

before the ld. CIT (Exemption). We are of the view from the facts of the

case that the assessee has not been given proper and sufficient

opportunity before disposing of the application of registration by the ld.

CIT (Exemption). We, therefore, in the interest of justice, set aside the

order of the ld. CIT (Exemption) 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 proper and sufficient opportunity of being heard to

the assessee. The assessee is also directed to be present on the date of

3 ITA No. 558/Lkw/2018

hearing and provide the material / clarification as asked for by the ld. CIT

(Exemption).

4.

In the result, the appeal of the assessee stands allowed for

statistical purposes.

(Order pronounced in the open court on 08/03/2019)

Sd/- Sd/- (T.S. Kapoor) (A.D. Jain) Accountant Member Vice President

Aks – Dtd. 08/03/2019 Copy of order forwarded to: (1) The appellant (2) The respondent (3) Commissioner (4) CIT(A) (5) Departmental Representative (6) Guard File By order Assistant Registrar

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