Sambhav Foundation , Ludhiana vs Assessee

Sambhav Foundation, Vs. The C.I.T.(Exemptions), SCF 31F, 1st Floor, Ludhiana. Bhai Randhir Singh Nagar, Ludhiana. PAN: AAOTS2294Q (Appellant) (Respondent)

Appellant by : Shri Hari Om Arora Respondent by : Smt.Jyoti Kumari,CCIT, DR

Date of hearing : 18.05.2015 Date of Pronouncement : 19.05.2015

PER BHAVNESH SAINI, J.M. :

This appeal filed by the assessee is directed

against the order of learned Commissioner of Income Tax

(Exemptions), Chandigarh dated 16.1.2015, rejecting the

application for registration under section 12AA of the

Income Tax Act.

2. The learned Commissioner of Income Tax

(Exemptions) noted in the impugned order that the

registration application was filed before the learned 2

Commissioner of Income Tax, Jalandhar, which was

transferred to him due to change in jurisdiction. The

matter was fixed before him on 26.12.2014 but on that date,

nobody appeared before him and, therefore, due to non

appearance of the assessee the application for registration

was dismissed.

3. The learned counsel for assessee submitted that

the assessee has intimated the change of address of the

assessee to the I.T.O. concerned well in advance and that no

notice has been received by the assessee from the learned

Commissioner of Income Tax (Exemptions). He has

submitted that the matter may be remanded to learned

Commissioner of Income Tax (Exemptions) for adjudication

on merits.

4. The learned D.R for the Revenue, however, relied

upon the impugned order. After hearing the rival

submissions, we are of the view that the matter requires

reconsideration at the level of the learned Commissioner of

Income Tax (Exemptions). The assessee has explained that

due to change of address no notice has been served upon

the assessee. It is also submitted that the change of

address has been intimated to the I.T.O. concerned. The

impugned order also shows that the learned Commissioner

of Income Tax (Exemptions) has not passed any reasoned

order on merits. Even if the assessee did not appear before

him, it was the duty of the learned Commissioner of Income

Tax (Exemptions) to pass order on merits on the basis of 3

material available before him. It, therefore, appears that

the impugned order has been passed without giving

opportunity of being heard to the assessee and that un-

reasoned order has been passed and, therefore, the matter

requires reconsideration at the level of the learned

Commissioner of Income Tax (Exemptions), Chandigarh.

5. We accordingly set aside the impugned order and

restore the matter in issue to the file of the learned

Commissioner of Income Tax (Exemptions), Chandigarh with

direction to redecide the application for registration under

section 12AA of the Act in accordance with law on merits

giving reasons for decision in the order by giving reasonable

sufficient opportunity of being heard to the assessee.

6. In the result, the appeal of the assessee is allowed

for statistical purposes.

Order pronounced in the open court on this 19th

day of May, 2015.

Sd/- Sd/- (T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated : 19 t h May, 2015

*Rati*

Copy to: The Appellant/The Respondent/The CIT(A)/The CIT/The DR.

Assistant Registrar, ITAT, Chandigarh 4