Mission Vishwa Ek Nidam, Delhi v. DIT(E), New Delhi

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL NEW DELHI BENCH E NEW DELHI BENCH E NEW DELHI BENCH E NEW DELHI BENCH E BEFORE SHRI C. L. SETHI JUDICIAL MEMBER AND SHRI K. D. RANJAN ACCOUTANT MEMBER ITA NO.3962 /DEL/2010 MISSION VISHWA EK NIDAM VS. DIT (EXEMPTION) C/O RAJIV SAXENA & CO.(ADV.) NEW DELHI. 318 POCKET-D MAYUR VIHAR PHASE II DELHI (APPELLANTS) (RESPONDENTS) PAN / GIR NO. APPELLANT BY: S/SHRI S.N. PRASAD RAJIV SAXENA AD V. RESPONDENT BY: SHRI PIYUSH SONKAR SR. DR ORDER ORDER ORDER ORDER PER K. D. RANJAN AM: PER K. D. RANJAN AM: PER K. D. RANJAN AM: PER K. D. RANJAN AM: 1. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY DIT (EXEMPTION) U/S 12AA(1)(B) READ WITH SECTION 12A OF THE I. T. ACT. THE FACTS OF THE CASE STATED IN BRI EF ARE THAT THE ASSESSEE FILED APPLICATIONS IN FORM 10A AND 10G SEE KING REGISTRATION U/S 12A AND EXEMPTION U/S 80G OF THE A CT. THE LD. DIT(E) REQUESTED THE ASSESSEE TO SUBMIT DOCUMENTS I N ORDER TO JUSTIFY THE CHARITABLE ACTIVITIES OF THE ASSESSEE. THE CASE WAS FIXED FOR HEARING ON 22.3.2010 AND ON THIS DATE NOBODY A TTENDED THE HEARING. ON 29.03.2010 SHRI RAJIV SAXENA THE AR OF THE ASSESSEE ATTENDED THE PROCEEDING AND FILED DETAILS ON 28.05. 2010. FINAL OPPORTUNITY WAS GIVEN TO THE SOCIETY TO FURNISH BOO KS OF ACCOUNTS ALONG WITH BILLS/VOUCHERS AND COPY OF IT R AND SUPP ORTING DOCUMENTARY EVIDENCES OF ACTIVITIES UNDERTAKEN BY T HE SOCIETY. THE CASE WAS FIXED FOR HEARING ON 09.06.2010 BUT NOBODY ATTENDED THE PROCEEDINGS BEFORE DIT(E). SINCE THERE WAS NO COMP LIANCE ON THE I.T.A. NO. 3962/DEL/2010 2 PART OF THE ASSESSEE DIT(E) CAME TO THE CONCLUSION THAT THE SAID GENUINENESS OF ACTIVITIES COULD NOT BE ESTABLISHED AND THEREFORE ASSESSEE WAS NOT ENTITLED FOR REGISTRATION U/S 12AA OF THE ACT. 2. BEFORE US LD. COUNSEL FOR THE ASSESSEE SUBMITTE D THAT THE ASSESSEE FILED CERTIFICATE OF REGISTRATION RULES A ND BYLAWS OF THE SOCIETY GOVERNING ITS ACTIVITIES. THE ASSESSEE FIL ED MATERIAL IN THE FORM OF LITERATURE EVIDENCING THE ACTIVITIES OF THE SOCIETY WHICH ARE AVAILABLE IN THE PAPER BOOK AT PAGES 26-75. THE BA LANCE SHEETS FOR THE ASSESSMENT YEARS 2006-07 TO 2008-9 WERE ALSO FI LED. COPY OF THE BANK ACCOUNTS AS ON 31.03.2004 AND 31.03.2005 W ERE ALSO FILED. HOWEVER LD. DIT(E) WITHOUT CONSIDERING THE MATERIA L FILED BEFORE HIM HAS DECIDED THE CASE AGAINST THE ASSESSEE. IT HAS ALSO BEEN SUBMITTED THAT SINCE AT THE TIME OF REGISTRATION ONLY THE ACTIVITIES TO BE INVESTIGATED AND THEREFORE LD. DIT(E) SHOULD HAVE ALSO GRANTED REGISTRATION U/S 12A OF THE ACT. 3. LD. SR. DR SUPPORTED THE ORDER OF DIT (EXEMPTION ). 4. WE HAVE HEARD BOTH THE PARTIES AND GONE THROUGH THE MATERIAL AVAILABLE ON RECORD. FROM THE FACTS IT I S EVIDENT THAT LD. DIT(E) HAS REJECTED THE CASE OF THE ASSESSEE SUMMAR ILY ON THE GROUND THAT BOOKS OF ACCOUNTS ALONG WITH BILLS AND VOUCHERS WERE NOT FILED. THE ASSESSEE HAD FILED PAPER BOOK CONTA INING 1065 PAGES WHICH WAS FILED BEFORE THE DIT(E) FOR THE PURPOSE O F EXHIBITING THE ACTIVITIES CARRIED ON BY THE ASSESSEE. DIT(E) HAS NOT MENTIONED A SINGLE WORD ABOUT THE PAPER BOOK FILED BEFORE HIM. THEREFORE IN OUR CONSIDERED OPINION THE DIT(E) HAS PASSED THE ORDER WITHOUT CONSIDERING THE MATERIAL FILED BEFORE HIM. THEREFO RE WE ARE OF THE OPINION THAT MATTER; SHOULD GO BACK TO DIT(E) WITH THE DIRECTION TO EXAMINE THE CASE OF THE ASSESSEE IN THE LIGHT OF MA TERIAL FILED BEFORE I.T.A. NO. 3962/DEL/2010 3 HIM AND ANY OTHER MATERIAL NECESSARY FOR GRANTING T HE REGISTRATION U/S 12AA OF THE ACT AND PASS SPEAKING ORDER ON MERI TS. 5. IN THE RESULT APPEAL FILED BY THE ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSES. 6. PRONOUNCED IN THE OPEN COURT ON 18 TH FEB. 2011. SD./- SD./- (C. L. SETHI) (K. D. RANJAN) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED:18 TH FEB. 2011 SP. COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT TRUE COPY: BY ORDER 4. CIT(A) 5. DR DY. REGISTRAR ITAT NEW DELHI