Income Tax Appellate Tribunal - Chandigarh
The Kapooria Memorial Welfare Society, ... vs Assessee
IN THE INCOME TAX APPELLATE TRIBUNAL
CHANDIG ARH BENCH ' A', CHANDIG ARH
BEFORE SHRI T.R. SOOD, ACCOUNTANT MEMBER AND
Ms. SUSHMA CHOWLA, JUDICI AL MEMBER
ITA No. 1107/Chd/2012
Assessment Year :
The Kapooria Memorial Vs. C.I.T. II
W elfare Society Chandigarh
Village KansalDistt S.A.S. Nagar
Mohali
ABVPS 1528 F
(Appellant) (Respondent)
Appellant by Shri Tej Mohan Singh
Respondent by: Smt. Jyoti Kumari
Date of hearing 1.1.2014
Date of Pronouncement 3.1.2014
O R D E R
PER T.R.SOOD, A.M
This appeal is directed against the order dated 23/27.8.2012 of the Ld. Commissioner, Chandigarh-II. 2 In this appeal the assessee has raised following grounds:
"1 That the ld. CIT has erred in law as well as on facts in rejecting registration u/s 12AA ex-parte without affording proper opportunity of hearing which is arbitrary, un justified and against the principles of natural justice.
2 That the mother of the ld. counsel of the assessee Society was not keeping well who ultimately expired on 23.8.2012 and as such there was a reasonable cause for not appearing on the last date of hearing.
3 Without prejudice to the above the Ld. Commissioner has erred in rejecting registration u/s 12AA holding that the activities of the Society were not charitable in nature without any application of mind and specifying as to which activity was not charitable in nature and as such the order passed is arbitrary and unjustified."
3 Before us, the ld. counsel of the assessee submitted that the ld. counsel of the assessee of the Society has sought 2 adjournment from the Ld. Commissioner because his mother was seriously ill. His mother ultimately expired and in the meantime the Ld. Commissioner has decided the issue without adjudicating the same on merits.
4 On the other hand, the ld. DR for the revenue supported the order of the Ld. Commissioner.
5 After considering the rival submissions we find that sufficient opportunity has not been given by the Ld. Commissioner. Moreover, the issue has not been adjudicated on merits. Therefore, in the interest of justice we set aside the order of the Ld. Commissioner and remit the matter to his file with a direction to give sufficient opportunity to the assessee. The assessee is also directed to participate in the proceedings as and when notice is received.
6. In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 3.1.2014
Sd/- Sd/-
(SUSHMA CHOWLA) (T.R. SOOD)
JUDICI AL MEMBER ACCOUNTANT MEMBER
Dated : 3 .1.2014
SURESH
Copy to: The Appellant/The Respondent/The CIT/The CIT(A)/The DR