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Income Tax Appellate Tribunal, PATNA BENCH, PATNA
IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA Before Sh. N. K. Saini, AM and Sh. Sudhanshu Srivastava, JM ITA No. 82/Pat./2016 : Asstt. Year : Maa Saraswati Educatioal Vs Commissioner of Income Tax Development Trust, “Kumalaya”, (Exemptions), Ram Jaipal Singh Yadav College Patna (Bihar) Road, Bailey Road, Near B. R. Ambedkar Dental College, Danapur (APPELLANT) (RESPONDENT) PAN No. AACTM6681R Assessee by : Sh. Nishanat Maitin, CA Revenue by : Sh. Abhay Kumar, Sr. DR Date of Hearing : 14.03.2018 Date of Pronouncement : 15 .03.2018 ORDER Per N. K. Saini, AM: This is an appeal by the assessee against the order dated 30.05.2016 of ld. CIT(Exemptions), Patna.
The only grievance of the assessee in this appeal relates to the rejection of application for grant of registration u/s 12AA of the Income Tax Act, 1961 (hereinafter referred to as the Act) by the ld. CIT(E), Patna.
Facts of the case in brief are that the assessee filed an application in Form No. 10A of the Income Tax Rules, 1962 for registration u/s 12AA of the Act on 08.12.2015. The ld. CIT(E) asked the assessee to furnish certain documents/papers. In response, the assessee furnished the requisite papers/documents on 03.05.2016 and again on 17.05.2016. The ld. CIT(E) mentioned that
2 ITA No. 82/Pat./2016 Maa Saraswati Educational Development Trust there was no response from the assessee’s side. He, therefore, rejected the application moved by the assessee for grant of registration u/s 12AA of the Act by observing that from the accompanying papers/documents it was not established that the activities of the assessee society were according to its aims & objects and that its activities were genuine.
Now the assessee is in appeal. The ld. Counsel for the assessee submitted that the ld. CIT(E) without specifying any particular items which was not in accordance with the aims & objects of the assessee society, was not justified in rejecting the application filed by the assessee for grant of registration u/s 12AA of the Act by passing the ex-parte order.
In her rival submissions, the ld. Sr. Standing Counsel for the department supported the impugned order passed by the ld. CIT(E).
We have considered the submissions of both the parties and carefully gone through the material available on the record. In the present case, it is noticed that the ld. CIT(E) rejected the application of the assessee by observing that the papers/documents furnished by the assessee failed to establish that the activities were genuine and according to aims & objects of the assessee society. However, he has not brought any material on record to substantiate that how and in what manner the activities were not genuine or were not in accordance with the aims & objects of the assessee society. It is also noticed that the ld. CIT(A) passed the impugned order ex-parte, without bringing any material on record that the notice for hearing was served upon the assessee. We, therefore,
3 ITA No. 82/Pat./2016 Maa Saraswati Educational Development Trust deem it appropriate to set aside this issue back to the file of the ld. CIT(E) to be adjudicated afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee.
In the result, the appeal of the assessee is allowed for statistical purposes. (Order Pronounced in the Court on15/03/2018)
Sd/- Sd/- (Sudhanshu Srivastava) (N. K. Saini) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 15 /03/2018 *Subodh* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5.DR: ITAT ASSISTANT REGISTRAR
4 ITA No. 82/Pat./2016 Maa Saraswati Educational Development Trust Date Initial 1. Draft dictated on 14.03.2018 PS 2. Draft placed before author 14.03.2018 PS 3. Draft proposed & placed before the JM/AM second member 4. Draft discussed/approved by Second JM/AM Member. 5. Approved Draft comes to the Sr.PS/PS PS/PS 6. Kept for pronouncement on PS 7. File sent to the Bench Clerk PS 8. Date on which file goes to the AR 9. Date on which file goes to the Head Clerk. 10. Date of dispatch of Order.