H A M Welfare Amp Development Charitable Organization Nagina Bijnor v. Cit E Lucknow

In The Income Tax Appellate Tribunal Delhi Bench C New Delhi Before Sh N K Saini Am And Sh K N Chary Jm Ita No 6403 Del 20 16 Asstt Year H A M Welfare Development Charitable C O Hazi Zakir Hussain Nagina Kotdwar Road Kasba Raipur Sadat Post Najibabad Tehsil Nagina Bijnor Pan Aabth 4702 M Vs Cit E T 46 V U P State Construction Infrastructure Development Corporation Vibhuti Khand Gomti Nagar Lucknow Appellant Respondent Pan No Aaatz 0343 F Appellant By Sh Vi Nay Jain Ca Respondent By Sh Munish Kumar Gupta Cit Dr Date Of Hearing 20 12 2017 Date Of Pronouncement 22 12 2017 Order Per N K Saini A M This Is An Appeal Filed By The Assessee Against The Order Dated 19 10 2016 Of The Cit E Exemption Lucknow Only Ground Raise D In This Appeal Reads As Under Ita No 6403 Del 2016 2 1 Rejecting Application For Registration U S 12 Aa Of The Income Tax Act 1961 Is Absolutely Unjustified And Injustice Becau Se All The Related Documents Required By Him Were Presented Before But They Over Look Of All These Presentations And Stand On The Fixed Technical Lang Uage For Rejection 2 During The Course Of Hearing The Ld Coun Sel For The Assessee Submitted That The Ld Cit E Dismissed The Application Of Th E Assessee For Registration U S 12 A A Of The Income Tax Act 1961 Hereinafter Ref Erred To As The Act Without Considering The Various Details Furnished By The As Sessee And Without Providing Due And Reasonable Opportunity Of Being Heard 3 In His Rival Submission The Ld Dr Suppor Ted The Impugned Order Passed By The Ld Cit E 4 We Have Considered The Submissions Of Both The Parties And Perused The Material Available On The Record In The Present Ca Se The Ld Cit E While Dismissing The Application Of The Assessee Observed As Under 2 Subsequently The Applicant Society Was Accorde D An Opportunity Of Being Heard Vide This Office Letter F No Cit Exem P Lko 12 A 2016 17 5765 Dated 01 09 2016 Sent To The Applicant On Address P Rovided By Him Via Speed Post Bearing No Eu 648611467 In Calling For Speci Fic Queries Regarding Its Application For Registration U S 12 A For Compliance On 15 09 2016 Which Has Been Duly Delivered To The Applicant On 14 09 2016 No One Appeared Nor Was Any Application For Adjournment Received In The In Terest Of Natural Justice The Applicant Society Was Accorded Another Opportunity Of Being Heard Vide This Office Letter F No Cit Exempt Lko 12 A 2016 17 61 40 Dated 16 09 2016 Sent To The Applicant On Address Provided By Him Via Spe Ed Post Bearing No Eu 648627983 In Calling For Specific Queries Regard Ing Its Application For Registration U S 12 A For Compliance On 10 10 2016 However However On That Date I E 10 10 2016 No One Appeared Nor Was Any A Pplication For Adjournment Received However On 19 10 2016 Shri Zakir Hussain Trustee Appeared And Filed Part Of Reply The Applicant Could Not Provid E Any Details Regar 4 Ding Any Charitable Activity Undertaken By It No Books Of A Ccounts Or Requisite Vouchers Could Be Provided That Could Establish The Claims O F The Applicant There Is No Evidence Of Charity That Can Be Deciphered From The Amterial Available On Record 5 From Above Observations Of The Ld Cit E It Is Clear That He Has Decided The Appeal Without Giving Proper Opportunity Of Bei Ng Heard He Simply Stated Ita No 6403 Del 2016 3 That The One Of The Trustee Of The Assessee Trust A Ppeared On 19 10 2016 And Filed Part Of Reply In The Present Case When The L D Cit E Himself Admitted That Part Of Reply Was Filed Then In Our Opinion Oppo Rtunity Ought To Have Been Given To The Assessee To Furnish The Required Detai Ls And The Explanation Before Rejecting The Application For Registration U S 12 A A Of The Act In The Instant Case It Is Also Not Clear As To How The Ld Cit E Came To The Conclusion In The Absence Of The Complete Details And Reply Filed By The Assessee That There Was No Evidence Of Charity That Can Be Deciphered From The Material Available On Record Particularly When He Himself Admitted That Complete Reply Was Not Filed By The Assessee 6 We Therefore Considering The Totality Of The Facts Deem It Appropriate To Remand This Issue Back To The File Of The Ld Cit E To Be Adjudicated Afresh In Accordance With Law After Providing Due And Reasona Ble Opportunity Of Being Heard To The Assessee 7 In The Result Appeal Filed By The Assessee Is Al Lowed For Statistical Purposes Order Pronounced In The Open Court On 22 12 2017 Sd Sd K N Chary N K Saini Judicial Member Accountant Member Dated 22 12 2017 B Rukhaiyar Copy Forwarded To 1 Appellant 2 Respondent 3 Cit 4 Cit Appeals 5 Dr Itat Assistant Regi Strar Ita No 6403 Del 2016 4 Date Initial 1 Draft Dictated On 20 12 2017 2 Draft Placed Before Author 21 12 2017 3 Draft Proposed Placed Before The Second Member 4 Draft Discussed Approved By Second Member 5 Approved Draft Comes To The Sr Ps Ps 6 Kept For Pronouncement On 22 12 2017 7 File Sent To The Bench Clerk 8 Date On Which File Goes To The Ar 9 Date On Which File Goes To The Head Clerk 10 Date Of Dispatch Of Order