IMC OF ITI Woman Bahadurgarh, Bahadurgarh v. CIT, Rohtak

ITA 5217/DEL/2010 | misc
Pronouncement Date: 14-07-2011 | Result: Allowed

Appeal Details

RSA Number 521720114 RSA 2010
Assessee PAN AAAAI3064R
Bench Delhi
Appeal Number ITA 5217/DEL/2010
Duration Of Justice 7 month(s) 20 day(s)
Appellant IMC OF ITI Woman Bahadurgarh, Bahadurgarh
Respondent CIT, Rohtak
Appeal Type Income Tax Appeal
Pronouncement Date 14-07-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted C
Tribunal Order Date 14-07-2011
Date Of Final Hearing 14-07-2011
Next Hearing Date 14-07-2011
Assessment Year misc
Appeal Filed On 24-11-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `C: NEW DELHI BEFORE SHRI C.L.SETHI JUDICIAL MEMBER AND SHRI K.G. BANSAL ACCOUNTANT MEMBER I.T. A. NO.5217/DEL/2010 ASSESSMENT YEAR: --- IMC OF ITI WOMAN BAHADURGARH COMMISSIONER OF INCO ME-TAX ITI BAHADURGARH JHAJJAR ROAD VS. ROHTAK. BAHADURGARH HARYANA. PAN: AAAAI3064R (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI GURJEET SINGH CA. RESPONDENT BY: NONE. O R D E R PER C.L. SETHI JUDICIAL MEMBER: THE ASSESSEE SOCIETY IS IN APPEAL AGAINST THE ORDER DATED 22.09.2010 OF THE LEARNED COMMISSIONER OF INCOME-TAX ROHTAK UNDE R SECTION 12AA(1)(B)(II) OF THE INCOME-TAX ACT 1961 (THE ACT ) REJECTING THE ASSESSEES APPLICATION FOR REGISTRATION UNDER SEC. 12AA OF THE ACT. 2. THE ASSESSEE SOCIETY MOVED AN APPLICATION IN FOR M NO.10A ON 30.03.2010 FOR REGISTRATION U/S 12A OF THE ACT. TH E LEARNED COMMISSIONER OF INCOME-TAX CALLED A REPORT FROM THE ASSESSING OF FICER AS TO WHETHER THE ASSESSEE FULFILLED THE CONDITIONS REQUISITE FOR THE GRANT OF REGISTRATION U/S 12A OF THE ACT. A REPORT WAS SUBMITTED BY THE AO THROU GH ADDITIONAL 2 COMMISSIONER OF INCOME-TAX. THE AO DID NOT CLEARLY RECOMMEND THE CASE FOR REGISTRATION AND LEFT THE MATTER TO THE LEARNED CIT TO BE DECIDED ON MERITS. THE LEARNED CIT PROVIDED FURTHER OPPORTUNI TY OF HEARING VIDE HIS LETTER DATED 27/31.08.2010 FIXING THE HEARING ON 16 .09.2010. ON 16.09.2010 THE ASSESSEE SUBMITTED A REQUEST FOR ADJOURNMENT AN D THE CASE WAS ADJOURNED TO 17.09.2010 AND THEN TO 21.09.2010. THE ASSESSEE WAS THEN HEARD AND THE ORDER WAS PASSED ON 22.09.2010. IN THE ORDER THE LEARNED CIT HAS OBSERVED THAT FROM THE REPORT OF THE AO DATED 06.09.2010 IT WAS REVEALED THAT THE ASSESSEE DID NOT PRODUCE ANY BOOKS OF ACCOUNT OR DO CUMENTS BEFORE THE AO. SIMILARLY CASH BOOKS AND BANK PASS-BOOKS WERE NOT PRODUCED FOR THE RELEVANT PERIOD BEFORE THE COMMISSIONER OF INCOME-T AX ALSO AT THE TIME OF HEARING ON 21.09.2010. THE CIT HAS THEREFORE TAK EN A VIEW THAT ACTIVITIES CLAIMED TO HAVE BEEN CARRIED OUT BY THE SOCIETY/TRU ST CANNOT BE SAID TO BE GENUINE UNLESS THEY ARE SUPPORTED BY THE REGULARLY MAINTAINED FINANCIAL RECORDS REFLECTED IN BOOKS. HE THEREFORE REJECTE D THE ASSESSEES APPLICATION FOR REGISTRATION. 3. IN THE COURSE OF HEARING OF THIS APPEAL THE LEA RNED COUNSEL FOR THE ASSESSEE HAS GIVEN AN UNDERTAKING THAT ALL THE BOOK S OF ACCOUNTS OR DOCUMENTS OR REQUIRED PAPERS SHALL BE PRODUCED BEFO RE THE LEARNED COMMISSIONER OF INCOME-TAX IN ORDER TO ENABLE HIM T O EXAMINE THE NATURE 3 AND GENUINENESS OF THE ACTIVITIES CARRIED OUT BY TH E ASSESSEE SOCIETY OR TRUST IF ONE MORE OPPORTUNITY IS GRANTED TO THE ASSESSEE. 4. NONE APPEARED FOR THE DEPARTMENT. 5. AFTER CONSIDERING THE TOTALITY OF THE FACTS AND CIRCUMSTANCES OF THE CASE AND TO MEET END OF JUSTICE WE FIND IT APPROPR IATE TO RESTORE THE MATTER BACK TO THE FILE OF THE LEARNED COMMISSIONER OF INC OME-TAX FOR HIS FRESH ADJUDICATION AFTER EXAMINING THE BOOKS OF ACCOUNTS DOCUMENTS OR PAPERS AND OTHER RELEVANT MATERIALS IN ORDER TO SATISFY HI MSELF AS TO WHETHER THE ASSESSEE SOCIETY IS ENTITLED FOR REGISTRATION UNDER SEC. 12AA OF THE ACT. WE DO HEREBY DIRECT THE ASSESSEE TO PRODUCE ALL THE RE LEVANT BOOKS OF ACCOUNT DOCUMENTS OR PAPERS OR MATERIAL BEFORE THE LEARNED COMMISSIONER OF INCOME-TAX WITHOUT ANY EXCUSE IN THE ABSENCE OF WH ICH THE LEARNED CIT SHALL BE AT LIBERTY TO DECIDE THE MATTER AS PER LAW . WE ORDER ACCORDINGLY. 6. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE SOCIETY/TRUST IS TREATED TO BE ALLOWED FOR A STATISTICAL PURPOSE. 7. THIS DECISION WAS PRONOUNCED IN THE OPEN COURT I MMEDIATELY AFTER THE HEARING WAS OVER ON 14 TH JULY 2011. SD/- SD/- (K.G. BANSAL) (C.L. SETHI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 14 TH JULY 2011. 4 ITA NO.5217/DEL/2010 COPY OF THE ORDER FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR BY ORDER *MG DEPUTY REGISTRAR ITAT.