Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, LUCKNOW BENCH “B”, LUCKNOW
Before: SHRI A.D JAIN & SHRI T.S. KAPOOR
PER: A.D. JAIN, VICE PRESIDENT:
This is an appeal filed by the assessee against the order dated 06/03/2018
passed by ld. CIT (Exemptions) rejecting the registration u/s 12AA of the
I.T. Act.
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 15/09/2017. The ld. CIT (Exemptions) issued a letter dated
19/01/2018 to the assessee calling for specific queries regarding the
application for registration u/s 12A for compliance on 16/02/2018. On that
date, his CA appeared and filed part reply and sought adjournment for
2 ITA No. 243/Lkw/2018
05.03.2018 for producing the books of account and vouchers. On
05.03.2018, his CA appeared and filed a letter but could not produce any
books of account or vouchers for verification, therefore, the 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 had not been produced.
Heard. From the order of learned CIT (Exemptions), it is apparent
that the ld. CIT (Exemptions) had issued only one letter dated 19/01/2018
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
3 ITA No. 243/Lkw/2018
directed to be present on the date of hearing and provide the material /
clarification as asked for by the ld. CIT (Exemptions).
In the result, the appeal of the assessee stands allowed for statistical
purposes.
(Order pronounced in the open court on 11/01/2019)
Sd/- Sd/- (T.S. Kapoor) (A.D. Jain) Accountant Member Vice President
Aks – Dtd. 11 /01/2019 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