RAJPUTANA SHAURYA FOUNDATION,LUCKNOW vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), LUCKNOW

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ITA 429/LKW/2018Status: DisposedITAT Lucknow22 February 2019AY 2018-193 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal set aside the order of the CIT (Exemptions) and restored the matter to his file. The CIT was directed to consider the application afresh after providing a proper and sufficient opportunity of being heard to the assessee.

What were the facts?

The assessee trust applied for registration under Section 12AA of the Income Tax Act. The CIT (Exemptions) rejected the application as the assessee failed to appear and provide required documents on the hearing date. The tribunal noted that the assessee was not given a proper and sufficient opportunity.

What were the issues?

Whether the assessee was provided with a proper and sufficient opportunity by the CIT (Exemptions) before rejecting the application for registration under Section 12AA.

Which sections of the Income-tax Act were involved?

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 Shyam Lal, FCA
For Respondent: Shri Sushil Kumar Madhuk, CIT DR
Hearing: 20/02/2019Pronounced: 22/02/2019

PER: A.D. JAIN, VICE PRESIDENT:

This is an appeal filed by the assessee against the order dated 20/02/2018 passed by ld. CIT (Exemptions) rejecting the registration u/s 12AA of the I.T. Act.

2.

The facts of the case, in brief, are that the assessee trust applied for registration u/s 12A(a) of the Act with CIT (Exemptions) vide application dated 26/09/2017. The ld. CIT (Exemptions) issued a letter dated 22/01/2018 to the assessee calling for specific queries regarding

2 the application for registration u/s 12A for compliance on 20/02/2018. However, none appeared on 20/02/2018 nor any adjournment application was filed, therefore, ld. CIT (Exemptions) 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 learned CIT (Exemptions), it is apparent

that the ld. CIT (Exemptions) had issued only one letter dated

22/01/2018 calling for certain queries, documents/clarifications. The assessee could not file books of account and vouchers and the CIT

(Exemptions) 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 (Exemptions). 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 (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 proper and sufficient opportunity of being

heard to the assessee. The assessee is also directed to be present on 3 the date of hearing and provide the material / clarification as asked for by the ld. CIT (Exemptions).

4.

In the result, the appeal of the assessee stands allowed for statistical purposes.

(Order pronounced in the open court on 22/02/2019) (T.S. Kapoor) Vice President Aks – Dtd. 22/02/2019 Copy of order forwarded to: (1) The appellant (2) The respondent (3) Commissioner (4) CIT(A) (5) Departmental Representative (6) Guard File By order

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