M/S SHRI. GURU RAM DASS EDUCATIONAL, BATHINDA v. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

ITA 611/ASR/2019 | misc
Pronouncement Date: 25-11-2019 | Result: Allowed

Appeal Details

RSA Number 61120914 RSA 2019
Assessee PAN AAFTS3006H
Bench Amritsar
Appeal Number ITA 611/ASR/2019
Duration Of Justice 2 month(s) 1 day(s)
Appellant M/S SHRI. GURU RAM DASS EDUCATIONAL, BATHINDA
Respondent THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH
Appeal Type Income Tax Appeal
Pronouncement Date 25-11-2019
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 25-11-2019
Last Hearing Date 25-11-2019
First Hearing Date 25-11-2019
Assessment Year misc
Appeal Filed On 23-09-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH AMRITSAR BEFORE SH. N.K.CHOUDHRY JUDICIAL MEMBER AND DR. A.L.SAINI ACCOUNTANT MEMBER ITA NO.611/ASR/2019 ASSESSMENT YEAR: NIL M/S SHRI GURU RAM DASS EDUCATIONAL GURU RAM DASS PUBLIC SCHOOL VILL. LEHRA MOHABBAT DISTT. BATHINDA. VS. THE CIT(EXEMPTIONS) CHANDIGARH. [PAN:AAFTS 3006H] (APPELLANT) (RESPONDENT) APPELLANT BY : SH. P. N. ARORA ( LD. ADV.) RESPONDENT BY: SH. SMT. PRABHJOT KA UR (LD. CIT-DR) DATE OF HEARING: 25.11.2019 DATE OF PRONOUNCEMENT: 25.11.2019 ORDER PER N.K.CHOUDHRY JM: THIS APPEAL HAS BEEN PREFERRED BY THE APPELLANT SOCIETY AGAINST THE ORDER DATED 27.08.2019 PASSED BY THE LD. CIT(EXEM PTIONS) CHANDIGARH U/S 12AA(1)(B)(II) OF THE I.T. ACT 1961 (HEREINAFTER CALLED AS THE ACT). 2. AT THE OUTSET IT WAS SUBMITTED BY THE LD. COUNSEL OF THE APPELLANT SOCIETY THAT THE APPLICATION FOR REGISTRATIO N U/S 12AA OF THE ACT WAS FILED ON 26.02.2019 BY MENTIONING THE FACT TH AT THE APPELLANT SOCIETY IS AN ONGOING ENTITY AND IS IN OPERATION SINCE 2 5.07.2002. THE SAID APPLICATION OF THE ASSESSEE WAS TAKEN INTO CONSIDERATI ON AND QUESTIONNAIRE WAS ISSUED THROUGH ONLINE PORTAL ON 12.0 4.2019 ITA N0.611/ASR/ 2019 SHRI GURU RAM DASS EDUCATIONAL VS. CIT(E) 2 WHEREBY THE OPPORTUNITY OF PERSONAL HEARING WAS ACCORD ED TO THE APPELLANT WITH THE REQUEST TO PROVIDE CLARIFICATIONS TO THE QUERIES RAISED ON 05.08.2019 IN RESPONSE TO WHICH THE APPELLA NT HAS SUBMITTED THE REPLY ON ITBA ON 01.08.2019. THEREAFTE R THE ADDITIONAL QUERIES HAVE BEEN RAISED AS MENTIONED IN PARA NO.3 OF THE ORDER. AS PER IMPUGNED ORDER THE LD. CIT(E) HAS OBSERVED THAT ON THIS DATE THE APPELLANT HAS REQUESTED FOR ADJOURNMENT TILL 17.08. 2019. IN ORDER TO FOLLOW THE PRINCIPLE OF NATURAL JUSTICE THE ADJOURNMENT R EQUEST WAS CONSIDERED AND ANOTHER OPPORTUNITY WAS ACCORDED TO THE APPELLA NT TO SUBMIT THE REPLY ON OR BEFORE 17.08.2019. ON THIS DATE ALSO T HE ASSESSEE FAILED TO COMPLY WITH THE LETTERS THEREFORE IT BECOMES EVID ENT THAT THE APPELLANT IS NOT INTERESTED IN PURSUING THE MATTER. ULTIMATELY THE LD. CIT(E) HAS DENIED THE REGISTRATION OF THE APPLICATION U/S 12AA OF THE ACT WITHOUT TOUCHING THE MERIT OF THE CASE. 3. THE LD. DR ON THE OTHER HAND SUBMITTED THAT THE ORD ER UNDER CHALLENGE HAS BEEN PASSED ON THE BASIS OF MATERIAL AVAILA BLE ON RECORD AND DOES NOT REQUIRE ANY INTERFERENCE BY THIS CO URT. 4. HAVING HEARD THE PARTIES AT LENGTH AND MATERIAL AVA ILABLE ON RECORD. IT IS OBSERVE THAT THE LD. CIT(E) HAS PASSED TH E ORDER WITHOUT TOUCHING THE MERIT ON THE CASE AND DENIED THE REGISTRA TION U/S 12AA OF THE ACT TO THE APPELLANT SOCIETY. WE FURTHER OBSERVE THAT THE LD. CIT(E) AFTER RECEIVING THE REPLY DATED 24.06.2019 AN D BEFORE PROCEEDING TO DENY THE REGISTRATION TO THE APPLICATION HAS NOT GIVEN ANY OPPORTUNITY OF BEING HEARD EXCEPT OF RAISING ADDI TIONAL QUERIES THROUGH ITBA ON 01.08.2019. EVEN OTHERWISE THE LD. C OMMISSIONER DID NOT PASS THE ORDER ON MERIT HENCE WE ARE INCLINED TO SET ASIDE THE ORDER OF THE LD. CIT(E) AND REMAND THE CASE TO THE FI LE OF THE LD. CIT(E) FOR DECISION AFRESH SUFFICE TO SAY WHILE AFFORDI NG REASONABLE ITA N0.611/ASR/ 2019 SHRI GURU RAM DASS EDUCATIONAL VS. CIT(E) 3 OPPORTUNITIES OF BEING HEARD TO THE APPELLANT SOCIETY AND WITHIN 06 MONTHS OF THE RECEIPT OF THIS ORDER. THE APPLICANT SOCIET Y SHALL CO- OPERATE WITH THE PROCEEDING BEFORE THE LD. CIT(E) AN D PROVIDE ALL THE DOCUMENTS AND TO CLARIFY EACH AND EVERY QUERY IF ANY TO BE RAISED BY THE LD. CIT(E) AND IN CASE OF FAILURE OR DEFAULT BY T HE APPELLANT SOCIETY THEN THE LD. CIT(E) SHALL BE AT LIBERTY TO DECIDE THE APPLICATION OF THE APPELLANT SOCIETY CONSIDERING THE PARTICULAR FACTS AND CIR CUMSTANCES IN ACCORDANCE WITH LAW AND IN THAT EVENTUALITY THE APPELL ANT SOCIETY SHALL NOT BE ENTITLED FOR ANY LENIENCY. 5. IN THE RESULT THE APPEAL FILED BY THE APPELLANT SOCI ETY STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 25/1 1/2019. SD/- SD/- (DR. A.L.SAINI) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDIC IAL MEMBER DATED: 25/11/2019. /PK/ PS. COPY FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THEN CIT(APPEALS) 5. SR DR I.T.A.T. AMRITSAR 6. GUARD FILE TRUE COPY BY ORDER