SRI RAM HANUMAN MANDAL,MUZAFFARPUR vs. C.I.T.(EXEMPTION), PATNA

IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA Before Sh. N_ K Saini, AM and Sh: Sudhanshu Srivastava, JM ITA Nos.97 &52/Pat./2017, Asstt: Year Sri Ram Hanuman Mandal, Vs Commissioner of Income Tax Muzafferpur: (Exemptions) Patna (Bihar) (APPELLANT) (RESPONDENT) PAN No. AAGTSOS66D Assessee by Shri Ashish Kr: Agrawal Adv. Revenue by Smt: Archana Sinha, Sr: S.C: Date of Hearing 12.03.2018 Date of Pronouncement : 13 .03.2018 ORDER Per_Sudhanshu Srivastava_JM: ITA No.97 Pat/2017 is the assessee's appeal passed against the order dated 24.03.2017 by the Ld. CIT (Exemptions) Patna wherein vide the impugned order the Ld CIT(E) has withdrawn the registration already granted to the assessee u/s12AA of the Income Tax Act, 1961 (hereinafter called "the Act). ITA No.52 / Pat/2017 is assessee 's appeal against the order dated 29.04.2010 wherein vide the impugned order the Ld_ Commissioner of Income-tax, Muzzafarpur has refused the assessee benefit of exemption u/s80G (5) read with the proviso to section 2(15) of the Act: ITA Nos.97 & 52/Pat./2017 2 The Ld_ AR, at the very outset, submitted that the order dated 24.03.2017 cancelling the assessee's registration u/s 12AA (3) of the Act had been passed ex- parte. It was submitted that the notice issued by the office of the Ld. CIT (E) was not received by the assessee $ society. The Ld_ AR als0 submitted that the basis for cancellation of the registration was rejection of the application of the assesse for exemption u/s80G of the Act The Ld_ AR vehemently argued that both the impugned orders had been passed in violation of principle of natural justice i.e_ without affording proper opportunity to the assesse to present its case. It was prayed that the registration should be restored and suitable directions also be given for the grant of registration u/s 80G (5) of the Act. 3 In response, the Ld. Sr . Standing Counsel for the Department submitted that the notices were sent on the postal address furnished by the assesse in its application and, therefore, the department was not at fault for non-service of 3 ITA Nos.97 & 52/Pat./2017 notice in this regard The Ld: Sr Senior Standing Counsel for the Department supported the orders of the authorities below and submitted that no interference was called for. 4 _ We have heard the rival submissions and have also perused the material on record_ We find that the Ld: AR has made an averment on behalf of the assesse that the notices in both the appeals were not received by the assesse. Although, the assesse could not explain the reason behind the non-receipt of the notices as the address was furnished by the assessee itself; however , in the interest of justice, we are of the considered opinion that the assessee should be given an opportunity to present its case before the appropriate authority. Accordingly, we restore ITA 97 / Patna/2017 to the file to the Ld. CIT (E) and ITA 52 /Patna/2017 to the office of the Ld CIT with the direction to re-examine the issue after giving opportunity to the assessee to present its case. We also direct the assesse to Co-operate in the set-aside proceedings and furnish all the documentary evidences etc. in support of its claim as and when SO required which the authorities will be at liberty to proceed ex-parte as per law. ITA Nos.97 & 52/Pat./2017 5_ In the result; both the appeals of the assessee stand allowed for statistical purposes (Order Pronounced in the Court on 13/03/2018) N.K Saini) - (Sudhanshu Srivastava) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 13/03/2018 s.sinha*