Society for Institute of Professional Studies, Ghaziabad v. CIT, Ghaziabad

IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH G DELHI ] BEFORE SHRI A. D. JAIN JM AND SHRI K. D. RANJ AN AM I. T. A. NOS. 5048 & 5047 (DEL) OF 2010 ASSESSMENT YEAR : ------ SOCIETY FOR INSTITUTE OF PROFESSIONAL STUDIES COMMISSIONER OF INCOME-TAX C/O. SHRI VIKAS VATS ADV.; KE 79 KAVI NAGAR VS. G H A Z I A B A D. G H A Z I A B A D. P A N / G I R NO. AAE AS 2356 J. ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY : SHRI VIKAS VATS ADV.; DEPARTMENT BY : SHRI K. RAVI RAMA CHANDRAN SR. D.R.; O R D E R. PER K. D. RANJAN AM : THESE APPEALS BY THE ASSESSEE ARISE OUT OF ORDER O F THE LD. CIT (APPEALS) PASSED UNDER SECTION 12-AA AND 80-G(5)(VI) OF THE ACT. 2. THE FACTS OF THE CASE STATED IN BRIEF ARE THAT T HE ASSESSEE FILED APPLICATION IN FORM NO. 10-A UNDER RULE 17-A OF INCOME TAX RULES ON 23 RD DECEMBER 2009 FOR GRANT OF REGISTRATION UNDER SECTION 12AA OF THE ACT. THE LD. CIT (APPEAL S) IN ORDER TO VERIFY THE GENUINENESS OF 2 I. T. A. NOS. 5048 & 5047 (DEL) OF 2010 ACTIVITIES OF THE SOCIETY ISSUED THE NOTICE TO THE ASSESSEE FIXING THE CASE FOR HEARING ON 9/06/2010. ON 9/06/2010 THE AUTHORIZED REPRESENTATIVE OF THE A SSESSEE ATTENDED THE PROCEEDINGS AND THE CASE WAS ADJOURNED TO 24/06/2010. SINCE NOBODY ATTENDED NOR WAS ANY APPLICATION FOR ADJOURNMENT FILED BY THE ASSESSEE THE LD. CIT (APP EALS) OBSERVED THAT GENUINENESS OF THE ACTIVITIES OF THE SOCIETY COULD NOT BE EXAMINED. HE THEREFORE REJECTED THE REGISTRATION SOUGHT UNDER SECTION 12-AA OF THE ACT. 3. FOR SIMILAR REASONS THE REGISTRATION UNDER SECTI ON 80-G OF THE ACT WAS ALSO REJECTED. 4. AGGRIEVED BY THE ORDER OF THE LD. CIT (APPEALS) THE ASSESSEE FILED APPEAL BEFORE THIS TRIBUNAL AGAINST REJECTION OF APPLICATION FOR REGIS TRATION UNDER SECTION 80-G AND REGISTRATION OF TRUST UNDER SECTION 12-AA OF THE ACT. 5. BEFORE US IT HAS BEEN SUBMITTED THAT THE LD. COU NSEL FOR THE ASSESSEE WAS SUFFERING FROM FEVER BECAUSE OF WHICH HE COULD NOT ATTEND THE PROC EEDINGS ON 24/06/2010. HE THEREFORE REQUESTED THAT THE MATTER MAY BE SENT BACK TO THE L D. COMMISSIONER OF INCOME-TAX GHAZIABAD WITH THE DIRECTIONS TO DECIDE THE ISSUE OF REGISTRA TION UNDER SECTION 12-AA AND 80-G WITH EFFECT FROM THE DATE OF FILING OF THE APPLICATION. 6. WE HAVE HEARD BOTH THE PARTIES AND GONE THROUGH THE MATERIAL AVAILABLE ON RECORD. FROM THE FACTS STATED ABOVE IT IS CLEAR THAT THE LD. CO UNSEL FOR THE ASSESSEE COULD NOT ATTEND THE PROCEEDINGS BEFORE THE LD. CIT (APPEALS) AS HE FELL SICK AS ON DATE OF HEARING. KEEPING IN VIEW THESE FACTS AND THE FACT THAT THE LD. CIT (APPEALS) HAS PASSED EX-PARTE ORDER IN THE ABSENCE OF DETAILS FILED BY THE ASSESSEE WE FEEL IT PROPER TO SET ASIDE THE MATTER TO THE FILE OF THE LD. COMMISSIONER OF INCOME-TAX WITH THE DIRECTION TO PR OVIDE THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD. THE ASSESSEE IS ALSO DIRECTED TO C O-OPERATE WITH THE LD. COMMISSIONER IN GETTING THE ISSUE OF REGISTRATION DECIDED. THE LD. CIT (AP PEALS) WILL DECIDE THE REGISTRATION UNDER SECTION 12-AA AND 80-G ON MERITS AFTER AFFORDING THE ASSES SEE A REASONABLE OPPORTUNITY OF BEING HEARD. 3 I. T. A. NOS. 5048 & 5047 (DEL) OF 2010 7. IN THE RESULT BOTH THE APPEALS FILED BY THE ASS ESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON : 18 TH JANUARY 2011. SD/- SD/-. [ A. D. JAIN ] [ K. D. RANJAN ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 18 TH JANUARY 2011. *MEHTA * COPY OF THE ORDER FORWARDED TO : - 1. APPELLANT. 2. RESPONDENT. 3. CIT 4. CIT (APPEALS) 5. DR ITAT NEW DELHI. TRUE COPY. BY ORDER. ASSISTANT REGISTRAR ITAT.