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Income Tax Appellate Tribunal, DELHI BENCH ‘D’ : NEW DELHI
Before: SHRI J.S. REDDY & SHRI N.K. CHOUDHRY
Date of Hearing : 14.12.2016 Date of Order : .12.2016
O R D E R PER N.K. CHOUDHRY, JUDICIAL MEMBER :
ITA NO.5835/DEL/2015 The appeal in arises from an order dated 17.08.2015 made by ld CIT (Exemptions), Chandigarh short ‘the Act’).
Briefly stated the facts are that an application in Form No.10A was filed by the assessee in the Office of CIT, Panchkula on 19.02.2015 which was subsequently transferred due to change in jurisdiction and no further details were apparently filed in support of their claim. The CIT (E), Chandigarh accorded an opportunity to the assessee who attended the office and filed details, however, books of accounts were not produced for verification. By observing the provisions of section 12AA,the CIT (E) declined the registration by holding as under :-
“4. A perusal of the Income & Expenditure Statement for the year ending 31.03.2015 shows that the applicant received donation of Rs.2,07,373/- out of which Rs.1,59,860/- have been incurred on account of food expense sand Rs.60,000/- towards wages. The applicant has failed to furnish its books of accounts and vouchers in the absence of which the genuineness of aims and objects of the applicant cannot be ascertained.
Keeping into view the above facts and circumstances of the case, I have no option but to proceed on merits and deny the registration u/s 12AA to the applicant.”
At the outset, the ld. AR for the assessee submitted that the assessee was not provided an opportunity to file the requisite documents and in the interest of justice, pleaded to restore the the matter be restored back.
We have gone through the material on record and heard the rival contentions. After going through the impugned order and also considering the request made by the ld. AR for the assessee, we are of the considered opinion that in the interest of justice, the case may be remanded back to CIT (E), Chandigarh for deciding afresh while giving opportunity to the assessee to produce relevant documents as desired by the ld. CIT (E). We order accordingly. 5. In the result, the appeal of the assessee (ITA No.5835/Del/2015) is allowed for statistical purposes.
ITA NO.6401/DEL/2015 6. The appeal in arises from an order dated 26.10.2015 made by ld CIT (Exemptions), Chandigarh under order u/s 80G of the Act.
Briefly stated the facts are that an application in Form No.10A was filed by the assessee but no further details were apparently filed in support of their claim. The CIT (E) accorded an opportunity to furnish certain information / documents for verification purposes but neither did anybody attend the office nor filed any written submissions. Another opportunity was also ./2015 ITA No.6401/Del./2015 accorded but of no avail. By observing the provisions of Rule 11AA of the Income-tax Rules, 1962 and also considering the rejection of registration u/s 12AA vide order dated 17.08.2015, the CIT (E) denied the approval u/s 80G of the Act.
We have gone through the orders of the authorities below and heard the rival contentions. As we have already restored the issue of registration u/s 12AA in the preceding paras, we deem it appropriate that this matter may also be restored back to the file of CIT (E) to decide afresh, after providing an opportunity of being heard to the assessee. We order accordingly.
In the result, the appeal of the assessee (ITA No.6401/Del/2015) is allowed for statistical purposes.
To sum up : both the appeals filed by the assessee are allowed for statistical purposes.
Order pronounced in open court on this 16th day of December, 2016.