KASKHET PARYAVARAN SIKSHA AVAM VIKAS SANSTHAN,UTTRAKHAND vs. CIT (EXEMPTIONS), LUCKNOW

Since, the appeals relate to the same assessee, so these are being disposed off by this consolidated order for the sake of convenience and brevity.

During the course of hearing nobody was present on behalf of the assessee neither any adjournment was sought. Therefore, the appeals are decided ex-parte on merit after hearing the ld. CIT DR. & 4088/Del/2015 2 Kaskhet Paryavaran Siksha Avam Vikas Sansthan 4. Facts of the case in brief are that the assessee society filed separate application each dated 31.10.2014 for registration u/s 12A(a) and 80G(5)(vi) of the Act before the Commissioner of Income Tax, Haldwani which were transferred to the ld. CIT(E) who disposed of these appeals ex-parte by stating that the case was fixed for hearing on 23.04.2015 but nobody attended on the said date. The ld. CIT(E) denied the exemption u/s 12A(1) of the Act and the application for registration u/s 80G(5)(vi) of the Act was rejected as the same was not accompanied with a copy of registration certificate u/s 12AA/10(23C) of the Act.

Now the assessee is in appeal. In the grounds of appeal, it has been stated that the notice of hearing on 23.04.2015 was received by the assessee on 24.04.2015. The ld. CIT DR supported the impugned orders passed by the ld. CIT(E), Lucknow and stated that the assessee did not cooperate and did not appear before the ld. CIT(E) and that the application for approval u/s 80G(5) of the Act was not accompanied with a copy of registration u/s 12AA of the Act. Therefore, the ld. CIT(E) rightly dismissed the applications moved by the assessee.

We have considered the submissions of the ld. CIT DR and perused the material available on the record. In the present case, it is noticed that the ld. CIT(E) simply mentioned that the case was fixed for hearing on 23.04.2015 but nowhere it is brought on record that the notice of hearing was served upon the assessee. On the contrary, the claim of the assessee is that the notice for hearing was received after 23.04.2015 i.e. on 24.04.2015, therefore, the ld. CIT(E) was not justified in passing the ex-parte order. In the present case, it appears that the notice for hearing was not received by the assessee on 23.04.2015, then how it could have appeared before the ld. CIT(E) on the said date and when the order was not passed on the application moved by the assessee for registration u/s 12AA of the Act by the Competent Authority then how the assessee could have furnished the copy of the & 4088/Del/2015 3 Kaskhet Paryavaran Siksha Avam Vikas Sansthan order alongwith the application u/s 80G(5) of the Act. We, therefore, deem it appropriate to set aside both the orders and remand the matter 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 appeals of the assessee are allowed for statistical purposes. (Order Pronounced in the Court on 11/07/2018)