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Income Tax Appellate Tribunal - Lucknow

Uma Devi Educational Trust, Ghaziabad vs Commissioner Of Income Tax ... on 28 February, 2019

                IN THE INCOME TAX APPELLATE TRIBUNAL
                     LUCKNOW BENCH "B", LUCKNOW
              BEFORE     SHRI A.D JAIN, VICE PRESIDENT AND
                         SHRI T.S. KAPOOR, ACCOUNTANT MEMBER
                             ITA No.157/LKW/2019
                                   A.Y. N.A.
                   Early Hearing Application No.21/Lkw/2019
                           (in ITA No.157/Lkw/2019)

     Uma Devi Educational Trust,           Vs. CIT(Exemption),
     G-341 HIG, Pratap Vihar,                  Lucknow
     Ghaziabad.
     PAN AAATU7358K
                (Appellant)                              (Respondent)

     Appellant by                       Shri Ashish Agarwal, Advocate
     Respondent by                      Shri Adhir Kumar Bar, CIT DR
     Date of hearing                    25/02/2019
     Date of pronouncement              28/02/2019

                                   ORDER

PER: A.D. JAIN, VICE PRESIDENT:

1. The assessee has moved an application dated 15.02.2019 for early fixation of the appeal. We find that the ld. CIT(Exemption) has passed ex-

parte order. Therefore, we deem it appropriate to take up this appeal on merit at this juncture. The Department would have no objection.

2. This appeal has been filed by the assessee against the order passed u/s 12AA(1)(b)(ii) of the Act by ld. CIT (Exemption), Lucknow dated 22/01/2019 rejecting the application of the assessee filed for registration u/s 12A(a) of the Act.

ITA No. 157/Lkw/2019

3. The facts of the case, in brief, are that the assessee trust applied for registration u/s 12A(a) of the Act with CIT (Exemption) vide application dated 20/07/2018. The ld. CIT (Exemption) issued a letter dated 02/12/2018 to the assessee calling for specific queries regarding the application for registration u/s 12A for compliance on 26/12/2018. The ld. CIT (Exemption) rejected the application of the assessee for registration u/s 12A(a) of the Act on the ground that sufficient material required for formation of satisfaction has not been produced. It was submitted by ld. A. R. of the assessee that the order of ld. CIT (Exemption) is on the basis the assessee society has not been able to produce the books of account, bank statement and vouchers in respect of expenses claimed by the assessee. He submitted that under these facts, it is not correct on the part of ld. CIT (Exemption) to mention that assessee could not produce any books of account, vouchers or sufficient material for formation of satisfaction. He submitted that under these facts the assessee should be granted registration as the objects of the society are charitable in nature.

4. The ld. D.R. of the Revenue supported the order of learned CIT (Exemption).

5. We have heard the rival parties and have gone through the material placed on record. We noted that ld. CIT (Exemption) has rejected the 3 ITA No. 157/Lkw/2019 application of the assessee for registration u/s 12A. From the order of ld. CIT (Exemption), it is apparent that the ld. CIT (Exemption) had issued only one letter dated 02/12/2018 calling for certain queries, documents/clarifications and ultimately the CIT (Exemption) passed the order and rejected the application of the assessee for registration u/s 12A of the Act. Under these facts, we feel that one more opportunity should be given to the assessee to explain its case before ld. CIT (Exemption). We are of the view from the facts of the case that the assessee has not been given proper and sufficient opportunity before disposing of the application of registration by the ld. CIT (Exemption). We, therefore, in the interest of justice set aside the order of CIT (Exemption) and restore the matter back to his file with the direction to consider the application of the assessee for registration u/s 12A afresh after giving proper and sufficient opportunity of being heard to the assessee. The assessee is also directed to be present on the date of hearing and provide the material / clarification as asked for by learned CIT (Exemptions).

6. In the result, the appeal of the assessee stands allowed for statistical purposes.

Order pronounced in the open court on 28/02/2019.

         Sd/-                                             Sd/-
       (T.S. Kapoor)                                        (A.D. Jain)
     Accountant Member                                    Vice President
Aks -
Dtd. 28 /02/2019
                                           4
                                                               ITA No. 157/Lkw/2019




Copy of order forwarded to:
(1)   The appellant                 (2)       The respondent
(3)   Commissioner                            (4)    CIT(A)
(5)   Departmental Representative   (6)       Guard File

                                                                       By order

                                                                   Assistant Registrar