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Income Tax Appellate Tribunal, AGRA BENCH: AGRA
Before: SHRI A. D. JAIN, & DR. MITHA LAL MEENA
IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI A. D. JAIN, JUDICIAL MEMBER, AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER
I.T.A No. 391/Agra/2017 (ASSESSMENT YEAR:N/A)
Sri Mahavir Digamber Jain Trust, Vs..CIT-(Exemptions), D-19, Kamla Nagar, Agra. Lucknow. PANNo.AAMTS8457K (Appellant) (Respondent)
Appellant by Shri Utsav Sahegal, C.A. & Shri P.K. Sahegal, Advocate. Respondent by Shri Rajarshi Dwivedy, CIT. DR.
Date of Hearing 06.02.2018 Date of Pronouncement 06.03.2018
ORDER PER, A. D. JAIN, JUDICIAL MEMBER:
This is assessee’s appeal against the order passed by the CIT(Exemption), rejecting the assessee’s application for registration under section 12AA of the IT Act. The following grounds have been taken:
“1. That the learned Commissioner of Income- tax(Exemption) , Lucknow has been arbitrary and unjust in denying adequate opportunity, to the assess'ee trust to present its case for registration
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under section 12AA(1)(b)(i) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act').
That the learned Commissioner of Income- tax(Exemption) , Lucknow has erred both in law and on facts in rejecting application for registration under clause(aa) of sub section(1) of section 12A of the Act filed by the assessee trust.
That in any view of the case of the assessee trust it is entitled for grant of registration under section 12AA(1)(b)(i) of the Act and thus the learned Commissioner of Income-tax (Exemption), Lucknow has been arbitrary and unjust in denying the same by making various uncalled for and unwarranted observations, which are even contrary to the facts of its case.
That the order U/S 12AA(1) (b) (ii) of the Act dated 15th September, 2017 is against the law and facts of the case of the assessee trust.”
The ld. CIT(E) passed the impugned order ex parte qua the assessee for the observations made in para 2 of the impugned order, i.e., that on the date fixed for
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hearing, i.e., 13.09.2017, no one appeared before him on behalf of the assessee, nor any application for adjournment was received.
In this regard, the assessee has placed on record (APB 22-23) an affidavit of Mr. Abhishek Jain, S/o Komal Chand Jain, Manager, who had statedly received the notice of the ld. CIT(E). It is stated in the affidavit that immediately after the receipt of the notice, the assessee, the deponent had to go to village for some immediate work, due to which, the notice could not be delivered to the office bearers of the assessee trust, and that it was when the deponent returned from his village on 16.09.2017, that the notice was delivered to the office bearers of the assessee trust.
The above contents of the affidavit of Shri Abhishek Jain, manager of the assessee’s trust evince that it was due to the non-delivery of the notice by the said manager of the trust to the office bearers of the trust, that the case went unattended before the ld. CIT(E). The said lapse cannot be said to be intentional, as the assessee cannot be said to have gained anything by not making representation by the ld. CIT(E) in the matter of registration under section 12AA of the IT Act.
In the afore-mentioned facts and circumstances, the matter is remitted to the file of the ld. CIT(E) to be decided afresh in accordance with law, on affording due
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opportunity of hearing to the assessee trust. The trust no doubt, shall co-operate in
the fresh proceedings before the ld. CIT(E). All pleas available under the law shall
remain so available to the trust. Ordered accordingly.
In the result, for statistical purposes, the appeal is treated as allowed.
Order pronounced in the open court on 06/03/2018. Sd/- Sd/- (DR. MITHA LAL MEENA) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 06/03/2018 *AKV* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT AGRA