BIRLA EDUCATION SOCIETY,SATNA vs. COMMISSIONER OF INCOME TAX (EXAMPTION), BHOPAL

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ITA 45/JAB/2017Status: DisposedITAT Jabalpur14 March 2018AY 2016-173 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the impugned order was passed without affording proper opportunity of being heard to the assessee. Therefore, the issue was restored to the file of the CIT(Exemption) for fresh decision.

What were the facts?

The assessee society sought approval under Section 10(23C)(vi) of the Income-tax Act. The Commissioner of Income-tax (Exemption) rejected the application without providing a proper opportunity of being heard.

What were the issues?

Whether the Commissioner of Income-tax (Exemption) was justified in rejecting the application for exemption without providing a proper opportunity of being heard to the assessee.

Which sections of the Income-tax Act were involved?

Section 10(23C)(vi)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH, JABALPUR

Before: SHRI KUL BHARAT & SHRI MANISH BORAD

For Appellant: Shri Sapan Usrethe, Adv
Hearing: 13/03/2018Pronounced: 14/03/2018

IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ��./ ITA No. 45/Jab/2017 �� � � � � � �  / Assessment Year : 2016-17   Birla Education Society, Commissioner of Income-Tax Priyamvada Birla School, Birla Vs (Exemptions), Vikas, Satna (M.P.) Satna (MP) PAN : AAAAB 3977 G / (Appellant) / (Respondent)         Assessee by : Shri Sapan Usrethe, Adv. Revenue by : Shri V.B. Sargar, DR $ %&'/Date of Hearing : 13/03/2018 ! "# $ %&' /Date of Pronouncement: 14/03/2018 ()*+ "# .//O R D E R , - PER KUL BHARAT, JUDICIAL MEMBER:- This appeal filed by the assessee is against the order of the learned Commissioner of Income-tax (Exemption), Bhopal dated 14.08.2017 declining the approval sought by the assessee-society under Section 10(23C)(vi) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) . 2. The assessee has raised following grounds in its appeal:-

“1. The learned Commissioner of Income Tax (Exemption) was not justified in rejecting the application for exemption under section 10(23C)(vi) and (via) of the Income tax Act on technical ground.

2.

The learned Commissioner of Income Tax (Exemption) was not justified in accepting the reply send through e mail in response to show-cause notice on a vague ground even otherwise, assessee has also send the signed copy of reply through speed post.

ITA No. 45/Jab/2017 Birla Education Society Vs. CIT (Exemption) AY : 2016-17

3.

The learned Commissioner of Income Tax (Exemption) was not justified in rejecting the application for exemption under section 10(23C) (vi) and (via) of the Income tax Act on the ground that figures were not correctly mentioned as it can be given at any time and all the details are available in the audit report which was enclosed along with application.

4.

The learned Commissioner of Income Tax (Exemption) was not justified in ignoring the revised Form 56D filed on August 31, 2017 wherein the year is properly mentioned and figures in column 10 and 11 are also mentioned.

5.

The appellant craves for leave to amend, add to or omit any ground up to the time of hearing of the appeal.”

3.

At the outset, learned Counsel for the assessee submitted that the assessee was not given proper opportunity of being heard by the ld. CIT(Exemption) before rejecting the application filed under Section 10(23C)(vi) of the Act. In this regard, he invited our attention to the impugned order and submitted that the requisite details were sent by the assessee through email. It was also contended by the assessee that it has sufficient material to prove that the assessee is entitled for claiming exemption under Section 10(23C)(vi) of the Act. Learned Departmental Representative, on the other hand, opposed the submissions so made by the assessee.

4.

Having heard the rival contentions and having perused the material available on record, we find that the impugned order was passed by the ld. CIT(Exemption) without affording proper opportunity of being heard to the assessee. In view of the above, as also bearing in mind entirety of the case, we deem it fit and proper, in the interest of justice, to restore this issue to

ITA No. 45/Jab/2017 Birla Education Society Vs. CIT (Exemption) AY : 2016-17

the file of the CIT(Exemption) for decision afresh after affording due opportunity of being heard to the assessee.

5.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the Court on 14th March, 2018 at Jabalpur.

Sd/- Sd/-

(MANISH BORAD) (KUL BHARAT) ACCOUNTANT MEMBER JUDICIAL MEMBER Jabalpur; Dated 14/03/ 2018 *Bit 8/Copy of the Order forwarded to : 012 3 4 5 6 7 8 7 9 7: ;<2 7 = 1. >?@ABCD / The Appellant 2. EFGCD / The Respondent. 3. NGQR / Concerned CIT HIJIKLM NG OP TUV) / The CIT(A) 4. GQR( NGO P N S ^a,/ DR, ITAT, Jabalpur 5. KL, [\ KWXBY @G EKMKZ ]^ S TUVU \ S_`] eA / Guard file. 6. YBbc dB n/ BY ORDER, f gh i j kl m j TRUE COPY n (Dy./Asstt.Registrar) p/ o m q j r s pt u v s j g / ITAT, Jabalpur {, f r s n w p v x v r w y z s n w q | gj } j

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