KISSAN VIKAS CHAMBER PUNJAB MANDI BHAWAN,MOHALI vs. CIT(E), CHANDIGARH

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ITA 1635/CHANDI/2017Status: DisposedITAT Chandigarh01 August 20182 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee was not given a proper opportunity to furnish the required evidence. Therefore, the CIT(E)'s order was set aside, and the matter was restored for a fresh decision after providing the assessee an opportunity to submit necessary details.

What were the facts?

The assessee, Kissan Vikas Chamber Punjab, appealed the denial of registration under Section 12A of the Income-tax Act. The CIT(E) denied registration citing non-submission of documents regarding expenditure on a building and verification of activities.

What were the issues?

Whether the CIT(E) properly provided an opportunity to the assessee to submit evidence before denying registration under Section 12A.

Which sections of the Income-tax Act were involved?

Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CHANDIGARH BENCHES, ‘A’ CHANDIGARH

Before: SHRI SANJAY GARG & Dr. B.R.R. KUMAR

Hearing: 30.07.2018

Per Sanjay Garg, Judicial Member:

The present appeal has been preferred by the assessee against the order dated 29.09.2017 of the Commissioner of Income Tax (Exemptions), Chandigarh [hereinafter referred to as CIT(E)] agitating the denial of registration u/s 12A of the Income-tax Act, 1961 (in short 'the Act').

2.

At the outset, Ld. Counsel for the assessee has brought our attention to the impugned order of CIT(E), wherein, Ld. CIT (E) has observed that assessee did not supply various documents including the evidence of expenditure of huge amount on the building and also the evidences from which

2 ITA No.1635/Chd/2017- Shri Kissan Vikas Chamber Punjab, Mohali

the genuineness of the activities of the assessee could be verified. However,

Ld. Counsel for the appellant-assessee has submitted that Ld. CIT(E) had not

asked the assessee to furnish the evidence relating to the expenditure incurred

and also relating to the activities carried on by the appellant-assessee. Ld.

Counsel for the assessee, therefore, has submitted that the assessee may be

given opportunity to furnish the necessary evidences in support of its case.

3.

The Ld. DR, however, has supported the order of the CIT (E).

4.

We have considered the rival submissions. In our view, the interest of

justice will be well served if assessee is given an opportunity to furnish the

necessary details, evidences and explanation before the Ld. CIT(E) in support

of its claim. Therefore, the impugned order of the Ld. CIT(E) is hereby set

aside and the matter is restored to the file of the CIT(E) to give opportunity to

the assessee to furnish the necessary details and evidences and thereafter to

decide the matter afresh in accordance with law within 6 months from the date

of receipt of copy of this order.

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

purposes.

Order pronounced in the Open Court.

Sd/- Sd/- (B.R.R. KUMAR) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 01.08.2018 Rkk Copy to: 1. The Appellant 2. The Respondent 3. The CIT 4. The CIT(A) 5. The DR

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