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Income Tax Appellate Tribunal - Delhi

Kaskhet Paryavaran Siksha Avam Vikas ... vs Cit (Exemptions), Lucknow on 11 July, 2018

           IN THE INCOME TAX APPELLATE TRIBUNAL
                 DELHI BENCH 'A', NEW DELHI
         Before Sh. N. K. Saini, AM and Sh. Laliet Kumar, JM
                  ITA No. 4087/Del/2015 : Asstt. Year :
                  ITA No. 4088/Del/2015 : Asstt. Year :
Kaskhet Paryavaran Siksha Avam Vs CIT(Exemptions),
Vikas Sansthan, Village-Khururi,  5, Ashoka Marg,
PO-Daula, Distt.-Almora,          Lucknow-226001
Uttrakhand
(APPELLANT)                       (RESPONDENT)
PAN No. AABAK8643F

                   Assessee by : None
                   Revenue by : Sh. Sanjeet Singh, CIT DR
Date of Hearing : 09.07.2018         Date of Pronouncement : 11.07.2018

                                    ORDER

Per N. K. Saini, AM:

These two appeal by the assessee are directed against the separate orders, one dated 23.04.2015 passed u/s 80G(5)(vi) of the Inco me Tax Act, 1961 (hereinafter referred to as the Act) and the other dated 29.04.2015 passed u/s 12AA(1)(b)(ii) of the Act by the ld. CIT(Exe mptions), Lucknow.

2. Since, the appeals relate to the same assessee, so these are being disposed off by this consolidated order for the sake of convenience and brevity.

3. During the course of hearing nobody was present on behalf of the assessee neither any adjournment was sought. Therefore, the appeals are decided ex-parte on merit after hearing the ld. CIT DR.

Kaskhet Paryavaran Siksha Avam Vikas Sansthan

4. Facts of the case in brief are that the assessee society filed separate application each dated 31.10.2014 for registration u/s 12A(a) and 80G(5)(vi) of the Act before the Commissioner of Income Tax, Haldwani which were transferred to the ld. CIT(E) who disposed of these appeals ex-parte by stating that the case was fixed for hearing on 23.04.2015 but nobody attended on the said date. The ld. CIT(E) denied the exemption u/s 12A(1) of the Act and the application for registration u/s 80G(5)(vi) of the Act was rejected as the same was not accompanied with a copy of registration certificate u/s 12AA/10(23C) of the Act.

5. Now the assessee is in appeal. In the grounds of appeal, it has been stated that the notice of hearing on 23.04.2015 was received by the assessee on 24.04.2015. The ld. CIT DR supported the impugned orders passed by the ld. CIT(E), Lucknow and stated that the assessee did not cooperate and did not appear before the ld. CIT(E) and that the application for approval u/s 80G(5) of the Act was not accompanied with a copy of registration u/s 12AA of the Act. Therefore, the ld. CIT(E) rightly dismissed the applications moved by the assessee.

6. We have considered the submissions of the ld. CIT DR and perused the material available on the record. In the present case, it is noticed that the ld. CIT(E) simply mentioned that the case was fixed for hearing on 23.04.2015 but nowhere it is brought on record that the notice of hearing was served upon the assessee. On the contrary, the claim of the assessee is that the notice for hearing was received after 23.04.2015 i.e. on 24.04.2015, therefore, the ld. CIT(E) was not justified in passing the ex-parte order. In the present case, it appears that the notice for hearing was not received by the assessee on 23.04.2015, then how it could have appeared before the ld. CIT(E) on the said date and when the order was not passed on the application moved by the assessee for registration u/s 12AA of the Act by the Competent Authority then how the assessee could have furnished the copy of the 3 ITA Nos. 4087 & 4088/Del/2015 Kaskhet Paryavaran Siksha Avam Vikas Sansthan order alongwith the application u/s 80G(5) of the Act. We, therefore, deem it appropriate to set aside both the orders and remand the matter back to the file of the ld. CIT(E) to be adjudicated afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee.

7. In the result, the appeals of the assessee are allowed for statistical purposes.

 (Order Pronounced in the Court on 11/07/2018)

       Sd/-                                                   Sd/-
  (Laliet Kumar)                                         (N. K. Saini)
JUDICIAL MEMBER                                     ACCOUNTANT MEMBER
Dated: 11/07/2018
*Subodh*
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5.DR: ITAT
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