BHAGWANDAS CHATRUBHUJ SARAF,BERHAMPUR vs. CIT(EXEMPTIONS), HYDERABAD

1 ITA No. 330/CTK/2015

IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK

BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER

ITA No. 330/CTK/2015

Bhagwandas Chaturbhuj Vs. The Commissioner of Saraf Dharmasala, Aska Income Tax (Exemption), Road, Berhampur. Hyderabad, Camp at Bhubaneswar. PAN/GIR No.AAATB 1231 G (Appellant) .. ( Respondent)

Assessee by : Shri A.K.Padhy, AR Revenue by : Shri A.K.Mohapatra, CIT DR

Date of Hearing : 07/11/ 2017 Date of Pronouncement : 8 /11/ 2017

O R D E R Per N.S.Saini, AM This is an appeal filed by the assessee against the order of the

Commissioner of Income Tax (Exemption), Hyderabad dated 22.4.2015.

14 days. The assessee has filed condonation petition supported by

affidavit for condoning the delay in filing the appeal. After going through

the condonation petition, we find that the assessee had reasonable cause

for not filing the appeal within the stipulated time. Ld D.R. did not have

any objection for condoning the delay. We, therefore, condone the delay

of 14 days in filing the appeal before the Tribunal and admit the appeal

for hearing.

2 ITA No. 330/CTK/2015

“1. That the order passed U/s 12AA of the Income Tax Act, 1961 by the Commissioner of Income Tax (Exemption), Hyderabad, Camp office at Bhubaneswar for the appellant is illegal and vitiated in the law.

application in Form No.10A on 28.10.2014 before the Commissioner of

Income Tax, Bhubaneswar seeking registration u/s.12AA of the Income

tax Act, 1961. Consequent upon the CBDT ‘s Notification No.65/2014

dated 13.11.2014 u/s120(1) & (2) of the Income Tax Act, 1961, the

jurisdiction for grant of registration was transferred to Commissioner of

Income Tax (Exemption) Hyderabad. Thereafter, a notice was issued to

the assessee society on 30.3.2015 by the Commissioner of Income Tax

(Exemption), Hyderabad fixing the hearing at Bhubaneswar on 22.4.2015

and requesting to produce it’s original memorandum of association for

verification and to furnish detailed reply on specific points. Since none

3 ITA No. 330/CTK/2015

appeared on behalf of the assessee society, the Commissioner of Income

Tax (Exemption) rejected the application in Form No.10A filed by the

assessee society on the ground that in absence of any compliance from

the applicant society, the objects etc, could not be verified and

consequently refused to grant registration u/s.12AA of the Act.

(Exemption), the assessee society is in appeal before us.

Commissioner of Income Tax (Exemption) has not allowed sufficient

opportunity to comply with the notices and furnish necessary documents,

as called for and rejected the application for grant of registration

U/S.12AA of the Act. He submitted that one more opportunity should be

granted to the assessee society to represent its case before the

Commissioner of Income Tax (Exemption). He also undertakes to appear

before the Commissioner of Income Tax (Exemption) suo-moto and file all

necessary details and documents for grant of registration U/S.12AA of the

Act.

assessee.

8 After hearing the rival submissions and perusing the order of the

Commissioner of Income Tax (Exemption), we find that only one date of

4 ITA No. 330/CTK/2015

hearing was fixed i.e. on 22.4.2015 and the application in Form No.10 A

was rejected in absence of any compliance from the applicant. Before

us, Id A.R. of the assessee has prayed that one more opportunity be

provided to present its case before the Commissioner of Income Tax

(Exemption). In view of above, we set aside the order of the

Commissioner of Income Tax (Exemption) and restore the matter back to

his file for fresh consideration of the application filed in Form No. 10 A of

the Act. The assessee society is directed to appear before the

Commissioner of Income Tax (Exemption) within 30 days from the date of

this order for fixing the date of hearing and render full co-operation to the

Commissioner of Income Tax (Exemption) by filing all the details as and

when called upon to do so. With these directions, the appeal of the

assessee is allowed for statistical purposes.

purposes.

Order pronounced on 8 /11/2017.

Sd/- sd/- (Pavan Kumar Gadale) (N.S Saini) JUDICIALMEMBER ACCOUNTANT MEMBER Cuttack; Dated 8 /11/2017 B.K.Parida, SPS

5 ITA No. 330/CTK/2015

Copy of the Order forwarded to : 1. The Appellant : Bhagwandas Chaturbhuj Saraf Dharmasala, Aska Road, Berhampur 2. The Respondent. The Commissioner of Income Tax (Exemption), Hyderabad, Camp at Bhubaneswar.

SR.PRIVATE SECRETARY ITAT, Cuttack