Member Secretary Excutive Body, Mohali vs Assessee

The Punjab Zoos Development Society, Vs The CIT-II, M.C. Zoological Park, Chandigarh . Chhatbir, Derabassi, Distt. Mohali. PAN: AACCA0883C

(Appellant) (Respondent)

Appellant by : Shri Parikshit Aggarwal Respondent by : Smt. Jyoti Kumari

Date of Hearing : 20.05.2015 Date of Pronouncement : 21.05.2015

PER BHAVNESH SAINI,JM

This appeal by assessee is directed against the order of

Ld. Commissioner of Income Tax-II Chandigarh dated

11.09.2014 rejecting the application for registration under

section 12AA of the Income Tax Act.

2. Briefly the facts of the case are that assessee filed

application for registration under section 12AA of the Act.

The Ld. Commissioner of Income Tax issued a notice for

hearing on 11.09.2014, however the registered cover

returned with the remarks "Refused". The Ld. Commissioner

of Income Tax, therefore, found that assessee is not

interested in pursuing the registration application, therefore

the application was rejected.

2

3. After considering rival submissions, we are of the view

the matter requires re-consideration at the level of the Ld.

Commissioner of Income Tax-II Chandigarh. The assessee in

the appeal claimed that registration application has been

rejected without affording reasonable opportunity and

without serving any notice upon assessee. Considering

further that the Ld. Commissioner of Income Tax did not

pass any reasoned order, we are of the view the matter

requires re-consideration because even if the assessee has

not appeared before Ld. Commissioner of Income Tax for

finalization of the registration application, the Ld.

Commissioner of Income Tax is required to pass reasoned

order on the basis of the material available on record. It

appears that Ld. Commissioner of Income Tax without

taking further steps for service upon assessee through other

modes, has rejected application by sending the notice only

for 11.09.2014. It, therefore, appears that no reasonable

opportunity of being heard have been granted to the

assessee. Further, assessee has disputed the report of the

postal authorities regarding "refusal" to accept notice for the

date of hearing. Therefore, considering totality of the facts

and circumstances above and considering the above

discussion, we set aside the order of Ld. Commissioner of

Income Tax-II Chandigarh and restore the matter in issue to

his file with direction to re-decide registration application in 3

accordance with law by giving reasonable sufficient

opportunity of being heard to the assessee.

4. In the result, appeal of the assessee is allowed for

statistical purposes.

Order pronounced in the Open Court on 21 s t May,2015.

Sd/- Sd/-

(T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 21 s t May,2015. 'Poonam' Copy to:

The Appellant, The Respondent, The CIT(A), The CIT,DR

Assistant Registrar, ITA T Chandigarh