SURYAKANT MANI SHIV MANDIR TRUST,GHAZIABAD vs. CIT (EXEMPTIONS), LUCKNOW

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ITA 429/DEL/2016Status: DisposedITAT Delhi16 December 20162 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT's order mentioned issuing letters but not their service date. To ensure justice, the Tribunal set aside the CIT's order and restored the matter to the CIT's file for a fresh adjudication.

What were the facts?

The assessee trust claimed that it did not receive letters from the CIT (Exemptions) requesting details, leading to the denial of registration and exemption. The assessee requested either registration/exemption or a remand to the CIT.

What were the issues?

Whether the CIT properly served notices to the assessee before passing an order denying registration and exemption. The need to provide the assessee with an adequate opportunity to be heard.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL

Before: SHRI G.D. AGRAWALG.D. AGRAWAL & AND BEFORE SHRI G.D. AGRAWALG.D. AGRAWAL & AND SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVASHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA

For Appellant: Shri Abdul Aziz Khan, AR
For Respondent: Ms. Rachna Singh, CIT-DR
Hearing: 07.12.2016Pronounced: 16.12.2016

PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP :- PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP These appeals by the assessee are directed against the order of learned CIT (Exemptions), Lucknow dated 23rd July, 2015 and 29th May, 2015.

2.

At the time of hearing before us, Shri Abdul Aziz Khan, who is the founder/trustee of the trust under appeal, appeared in person. He stated that the assessee could not furnish the relevant details before the CIT (Exemptions) because the letters calling for the details were never served upon the assessee. He, therefore, submitted that either the trust should be granted the registration as well as exemption u/s 80G or the matter may be set aside to the file of the CIT (Exemptions).

2 ITA-428 & 429/D/2016

3.

Learned DR, on the other hand, supported the order of the CIT (Exemptions) and she stated that the CIT had issued two letters calling for the specific details.

4.

However, we find that in the order of the CIT u/s 12AA, there is mention of the issue of the letter but there is no mention of the date of service of the letter. In the above circumstances, in our opinion, it would meet the ends of justice if the order of the CIT (Exemptions) is set aside and matter restored to his file. We order accordingly and direct learned CIT (Exemptions) to allow adequate opportunity of being heard to the assessee and thereafter readjudicate the assessee’s application u/s 12AA as well as u/s 80G of the Act.

5.

In the result, the appeals of the assessee are deemed to be allowed for statistical purposes. Decision pronounced in the open Court on 16.12.2016.

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