Indian Radiological & Imaging Association U.P, Agra v. CIT, Agra

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH AGRA BEFORE SHRI R.K. GUPTA JUDICIAL MEMBER AND SHRI P.K. BANSAL ACCOUNTANT MEMBER ITA NO.686/AGR/2008 ASST. YEAR: 2008-09 INDIAN RADIOLOGICAL & IMAGING ASSOCIATION U.P. VS. C.I.T.-1 AGRA. C/O. ULTRASONOGRAPY CENTRE DR. SARKAR MARKET DELHI GATE AGRA. (PAN : AAAAI 2071 G) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY: SMT. ARCHANA RANJAN CIT-D.R. ORDER PER P.K. BANSAL A.M.: THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT-I DATED 08.10.2008 REJECTING APPLICATION OF THE ASSESSEE DA TED 17.11.2007 FOR GRANTING APPROVAL FOR REGISTRATION UNDER SECTION 12AA AND UNDER SECTION 8 0G OF THE INCOME-TAX ACT 1961 (THE ACT HEREINAFTER). 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. WE TH EREFORE DECIDED TO DISPOSE OF THE APPEAL AFTER HEARING THE LD. CIT D.R. 3. WE NOTED THAT IN THIS CASE THE CIT-I FOR GRANT OF REGISTRATION UNDER SECTION 12AA AND UNDER SECTION 80G OF THE ACT ASKED FOR CERTAIN INF ORMATION FROM THE ASSESSEE AND THE CASE WAS 2 ADJOURNED ON THE REQUEST OF SHRI ALOK FARSAIYA C.A . FOR 06.10.2008. BUT ON 06.10.2008 NEITHER ANYONE APPEARED ON BEHALF OF THE SOCIETY/TR UST BEFORE THE CIT-I NOR ANY APPLICATION FOR ADJOURNMENT WAS FILED. THEREFORE THE CIT-I IN TH E ABSENCE OF THE INFORMATION BEING PROVIDED BY THE ASSESSEE TRUST TO PROVE THE GENUINENESS OF T HE TRUST AND ITS OBJECTS REFUSED TO GRANT THE REGISTRATION UNDER SECTION 12AA AND UNDER SECTION 8 0G OF THE ACT. THE ASSESSEE HAS TAKEN IN THE GROUND OF APPEAL THAT THE ASSESSEE WAS NOT PRO VIDED ADEQUATE OPPORTUNITY TO ADDUCE THE EVIDENCES. WE THEREFORE IN THE INTEREST OF JUSTI CE AND FAIR PLAY TO BOTH THE PARTIES SET ASIDE THE ORDER OF CIT-I DATED 08.10.2008 AND RESTORE THE MAT TER TO THE FILE OF THE CIT-I WITH DIRECTIONS THAT THE CIT-I SHALL LOOK INTO THE MATTER AFRESH AN D GIVE PROPER OPPORTUNITY TO THE ASSESSEE BEFORE DECIDING THE APPLICATION OF THE ASSESSEE FOR REGISTRATION UNDER SECTION 12AA AND UNDER SECTION 80G IN ACCORDANCE WITH LAW. THE ASSESSEE I S ALSO DIRECTED TO SUBMIT THE NECESSARY INFORMATION ALONGWITH DOCUMENTS AS MAY BE DESIRED BY THE CIT-I OR AS HE MAY LIKE TO SUBMIT TO PROVE HIS CASE THAT IT IS ELIGIBLE FOR GRANT OF REGISTRATION UNDER SECTION 12AA AND UNDER SECTION 80G. 4. IN THE RESULT APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 15.04.2010) . SD/- SD/- (R.K. GUPTA) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: AGRA DATE: 15 TH APRIL 2010. PBN/* 3 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT BY ORDER 3. CIT CONCERNED 4. CIT (APPEALS) CONCERNED 5. DR ITAT AGRA BENCH AGRA 6. GUARD FILE ASSIST ANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL AGRA TRUE COPY