Nyaya Mission Seva Samiti, GONDA v. Commissioner of Income Tax, Faizabad

ITA 748/LKW/2014 | misc
Pronouncement Date: 08-11-2019 | Result: Allowed

Appeal Details

RSA Number 74823714 RSA 2014
Assessee PAN AABAN9469Q
Bench Lucknow
Appeal Number ITA 748/LKW/2014
Duration Of Justice 5 year(s) 1 month(s) 13 day(s)
Appellant Nyaya Mission Seva Samiti, GONDA
Respondent Commissioner of Income Tax, Faizabad
Appeal Type Income Tax Appeal
Pronouncement Date 08-11-2019
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 08-11-2019
Last Hearing Date 01-10-2018
First Hearing Date 07-11-2019
Assessment Year misc
Appeal Filed On 25-09-2014
Judgment Text
I.T.A. NOS.747 & 748/LKW/2014 ASSESSMENT YEAR: N.A. 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A LUCKNOW BEFORE SHRI A. D. JAIN VICE PRESIDENT AND SHRI T. S. KAPOOR ACCOUNTANT MEMBER ITA NOS.747 & 748/LKW/2014 ASSESSMENT YEAR: N.A. NYAS MISSION SEVA SAMITI 2/86 AVAS VIKAS COLONY CIRCULAR ROAD GONDA. PAN:AABAN9469Q VS. COMMISSIONER OF INCOME TAX FAIZABAD. (APPELLANT) (RESPONDENT) O R D E R PER T. S. KAPOOR A.M. THESE APPEALS HAVE BEEN FILED BY THE ASSESSEE AGAI NST THE SEPARATE ORDERS OF LEARNED CIT FAIZABAD BOTH DATED 21/07/20 14. THESE APPEALS WERE EARLIER DISMISSED FOR NON PROSECUTION ON 17/12 /2014. HOWEVER THE ORDER DATED 17/12/2014 DISMISSING THE APPEALS OF T HE ASSESSEE EX-PARTE WERE RECALLED VIDE ORDER DATED 08/01/2018 AND NOW T HE APPEALS HAVE BEEN REFIXED FOR HEARING THE GROUNDS ON MERITS. 2. THE APPEAL IN I.T.A. NO.747/LKW/2014 HAS BEEN FI LED AGAINST THE ORDER OF LEARNED CIT FAIZABAD DATED 21/07/2014 PAS SED UNDER SECTION 12AA OF THE I.T. ACT. APPELLANT BY SHRI ABHINAV MEHROTRA ADVOCATE RESPONDENT BY SHRI A. K. BAR CIT (D.R.) DATE OF HEARING 07/11/2019 DATE OF PRONOUNCEMENT 08 / 11 /201 9 I.T.A. NOS.747 & 748/LKW/2014 ASSESSMENT YEAR: N.A. 2 3. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GONE TH ROUGH THE MATERIAL PLACED ON RECORD. WE NOTED THAT LEARNED CIT HAS REJ ECTED THE APPLICATION OF THE ASSESSEE FOR REGISTRATION U/S 12AA OF THE ACT. FROM THE ORDER OF LEARNED CIT IT IS APPARENT THAT LEARNED CIT HAD ISSUED NOT ICE DATED 28/01/2014 CALLING FOR SPECIFIC QUERIES REGARDING APPLICATION OF THE ASSESSEE FOR REGISTRATION U/S 12AA FOR COMPLIANCE ON 18/02/2014. ON 18/02/2014 ON THE REQUEST OF THE ASSESSEE THE CASE WAS ADJOURNED FOR 10/04/2014. ON 10/04/2014 PRESIDENT OF THE SOCIETY ATTENDED AND F ILED SOME PAPERS AND THE CASE WAS ADJOURNED FOR 26/06/2014. FINALLY TH E CASE WAS FIXED FOR 16/06/2014. ULTIMATELY THE CIT PASSED THE ORDER OB SERVING THAT THE ASSESSEE DID NOT COMPLY WITH THE REQUIREMENTS MADE VIDE QUESTIONNAIRE DATED 28/01/2014. LEARNED CIT HAS ALSO OBSERVED THA T THE ASSESSEE HAS FAILED TO FURNISH THE BOOKS OF ACCOUNT BANK STATEM ENT OR BANK PASS BOOK SUPPORTING BILLS & AND VOUCHERS TO VERIFY THE GENUI NENESS OF THE ACTIVITIES OF THE SOCIETY AND THEIR CHARITABLE NATURE. UNDER THE SE FACTS WE FEEL THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO EXPLAIN ITS CASE BEFORE LEARNED CIT. WE ARE OF THE VIEW FROM THE FACTS OF THE CASE THAT THE ASSESSEE HAS NOT BEEN GIVEN PROPER AND SUFFICIENT O PPORTUNITY BEFORE DISPOSING OF THE APPLICATION OF REGISTRATION BY THE LEARNED CIT. WE THEREFORE IN THE INTEREST OF JUSTICE SET ASIDE THE ORDER OF CIT AND RESTORE THE MATTER BACK TO HIS FILE WITH THE DIRECTION TO CONS IDER THE APPLICATION OF THE ASSESSEE FOR REGISTRATION U/S 12A AFRESH AFTER GIVI NG PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND PASS THE ORDER DISPOSING OF THE APPLICATION OF THE ASSESSEE MOVED U/S 12AA OF T HE ACT WITHIN TWO MONTHS AFTER RECEIPT OF THIS ORDER. THE ASSESSEE I S ALSO DIRECTED TO BE PRESENT ON THE DATE OF HEARING AND PROVIDE THE MATE RIAL / CLARIFICATION AS ASKED FOR BY LEARNED CIT (EXEMPTIONS). I.T.A. NOS.747 & 748/LKW/2014 ASSESSMENT YEAR: N.A. 3 4. THE APPEAL IN I.T.A. NO.748/LKW/2014 HAS BEEN FI LED AGAINST THE ORDER OF LEARNED CIT FAIZABAD DATED 21/07/2014 PAS SED UNDER SECTION 80G OF THE I.T. ACT BY OBSERVING THAT APPROVAL U/S 80G( 5) CAN BE GRANTED ONLY IF THE ASSESSEE IS COVERED BY SECTION 11 AND 12 AND IT CANNOT BE SO COVERED UNDER THESE SECTIONS TILL IT FULFILLS CONDITIONS PR ESCRIBED BY SECTION 12AA READ WITH SECTION 12A OF THE ACT FOR WHICH REGISTRATION U/S 12AA IS A PREREQUISITE FOR APPROVAL U/S 80G. SINCE THE ASSESSEE HAS NOT B EEN GRANTED REGISTRATION U/S 12AA AND WE HAVE RESTORED BACK THE ORDER OF LEA RNED CIT BACK TO HIS FILE FOR PASSING ORDER AFRESH U/S 12AA THE PRESENT APPEAL IS ALSO RESTORED BACK TO THE FILE OF LEARNED CIT WHO SHOULD DECIDE T HE ISSUE AFRESH ALONG WITH THE APPLICATION OF ASSESSEE U/S 12AA OF THE ACT WIT HIN TWO MONTHS FROM THE DATE OF RECEIPT OF THIS ORDER. 5. IN THE RESULT BOTH THE APPEALS OF THE ASSESSEE STAND ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 08/11/2019) SD/. SD/. ( A. D. JAIN ) ( T. S. KAPOOR ) VICE PRESIDENT ACCOUNTANT MEMBER DATED:08/11/2019 *SINGH COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A) 5. D.R. I.T.A.T. LUCKNOW ASSISTANT REGISTRAR