Income Tax Appellate Tribunal - Delhi
Sisters Of The Soul, Noida vs Cit(E), Lucknow on 29 August, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH: 'G' NEW DELHI
BEFORE SHRI G.D. AGRAWAL, HON'BLE PRESIDENT
&
SHRI K.N. CHARRY, JUDICIAL MEMBER
ITA No. 5193/Del/2016
(Assessment Year: -)
Sisters of the Soul vs CIT (E)
D-118, Sector-48, TC-46 V, U.P. State
Noida Const. Infrastructure
AAQTS4104D Dev. Corp., Vibhuti
Khand, Gomti Nagar,
Lucknow
Assessee by Sh. Anil Garg, CA
Revenue by Sh. S.S. Rama, CIT DR
Date of Hearing 23.08.2017
Date of Pronouncement 29.08.2017
ORDER
PER SHRI K.N. CHARY, J.M.
This is an appeal challenging the order dated 08.07.2016 by the Ld. Commissioner of Income Tax (Exemptions)-Lucknow, (for short hereinafter called as the "Ld. CIT (E)"), where under the Ld. Commission rejected the request for registration of the assessee society u/s 12A(1) of the Income Tax Act, 1961 (for short hereinafter called as the 'Act') on the ground that the assessee had 2 ITA No. 5193/Del/2016 failed to provide the complete address and PAN of the donors and also failed to produce the books of account, bank statements and vouchers in respect of expenses claimed by the assessee for verification of the objects and activities of the trust.
2. It is the submission of the Ld. AR that under the mistake and impression the record could not be produced before the Ld. CIT (E) and if an opportunity is granted, the assessee is ready to produce such evidences before the Tribunal or the authorities below. Ld. DR submits that in spite of granting the best opportunity, the assessee failed to produce the books of account and in view of the fact that in the statement relating to the receipt and payment account up to 30.06.2016 incorporated at page no. 34, the assessee claimed to have distributed dry fruits to the poor and needy which is quite unlikely having regard to the facts and circumstances of the case. However, Ld. AR invited our attention to page no. 18 of the Paper Books, relating to the note on activities, wherein it is stated that on 05.12.2015 blankets and dry fruits were distributed to the poor and needy women and children. Ld. DR submitted that it would not be possible for the Tribunal to 3 ITA No. 5193/Del/2016 consider the books of account and other material to be produced by the assessee, as such, he prayed to dismiss the appeal.
3. On a careful consideration of the matter and having regard to the submissions of the ld. AR, we are of the considered opinion that instead of dismissing the appeal in limine for non-production of the record before the Ld. CIT (E) during the course of enquiry, the ends of justice would be met by allowing an opportunity to the assessee to prove their case with reference to the documentary evidence to be produced before the Ld. CIT (E). We order accordingly. It is made amply clear that it is the final opportunity to the assessee to produce all the relevant record before the Ld. CIT (E) and to cooperate for the disposal of the matter on merits. Ld. CIT (E) will afford an opportunity to the assessee to prove their case by producing the record available with them.
4. In the result, appeal is allowed for statistical purpose.
Order pronounced in the open court on 29.08.2017 Sd/- Sd/-
(G.D. AGRAWAL) (K.N. CHARY) PRESIDENT JUDICIAL MEMBER Dated: 29.08.2017 *Kavita Arora 4 ITA No. 5193/Del/2016 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT NEW DELHI Draft dictated on 24.08.2017 Draft placed before author 29.08.2017 Draft proposed & placed before the second member Draft discussed/approved by 29.8.17 Second Member. Approved Draft comes to the 29.8.17 Sr.PS/PS Kept for pronouncement on 29.8.17 File sent to the Bench Clerk 30.8.17 Date on which file goes to the AR Date on which file goes to the Head Clerk. Date of dispatch of Order.