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TMI Blog2019 (9) TMI 1053X X X X Extracts X X X X X X X X Extracts X X X X ..... a land and building being used for running the school by the society and also to submit the affiliation with the CBSE, Delhi, failing which the CIT(Exemptions) shall be at liberty to draw the adverse interference if any. CIT(E) shall be at liberty to consider all issues already raised or to be raised further and otherwise feel, fit and appropriate for consideration for proper adjudication of application for registration u/s 12AA of the Act. Appeal filed by the assessee allowed for statistical purposes. - ITA No.693(Asr)/2017 - - - Dated:- 14-6-2019 - SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER For The Appellant : Sh. Tej Mohan Singh (Ld. Adv.) For The Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ( iv) Details of land and building has not been provided by the applicant society. The generation and the subsequent introduction as cash deposits remains to be in doubt. The Aims and objects of the society remains only ostensible in absence of any financial statement since its creation and the claimed activities of the society cannot be termed to fall under the category of charitable purpose but purely on commercial principles having profit motives (having Receipt of ₹ 2,83,60,283/- 44% of excess of income over Expenditure during the first year of operation of the school.) The application has not disclosed the expenditure incurred in setting up the school and creati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and a copy of such order shall be sent to the applicant : Provided that no order under sub-clause (ii) shall be passed unless the applicant has been given a reasonable opportunity of being heard . From the provisions, it is clear that before deciding the application u/s 12A of the Act, the commissioner is at liberty to call for such documents or information from the society or institution as he thinks necessary in order to satisfy himself about the genuineness of the activities of the society or institution and may also made such enquiries as he may deem necessary in this behalf. Further before passing an order, the Ld. CIT(E) is empowered to satisfy himself about the aims and objects of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rticularly described and the schedule/ plan of the site attached as Annexure-1 to the deed, however the same is not attached herewith in PB by the assessee/society. Therefore, we are unable to give a definite finding qua land and building. 4.3 With regard to the non-providing the financial statements of the society it was contended that society has not been maintained any financial statements qua society till date since its creation i.e., 19th Dec. 2012. It was also contended that the Assessee society is running only one school and is maintaining financial accounts since it operations which have duly been submitted before the Ld. CIT(A). 4.4 No doubt the Ld. CIT(Exemption) is at libert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quity. In India, the principles of natural justice are the grounds of Article 14 and 21 of the Constitution. Article 14 enshrines that every person should be treated equally. In the landmark case of Maneka Gandhi vs. The Union of India ( 1978 AIR 597) , it has been held by Constitution Bench of the Apex Court that the law and procedure must be of a fair, just and reasonable kind. The doctrine ensures a fair hearing and fair justice to both the parties. Under this doctrine, both the parties have the right to speak. The aim of this principle is to give an opportunity to the parties to defend themselves. Before the court, both the parties are equal and are entitlement of equal opportunity to represent them. If the order is passed by the au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e sent to the applicant: Provided that no order under sub-clause (ii) shall be passed unless the applicant has been given a reasonable opportunity of being heard. 4.8 Coming to the instant case, admittedly before declining the registration u/s 12 of the Act, no reasonable opportunity was provided to the Applicant, which is mandatory, hence on this ground as well, the order under challenge is liable to be set aside. 4.9 In cumulative effect, to meet the substantial justice, in our considered view, appropriate course would be to set aside the order impugned and remand back the case to the file of the Ld. CIT(E) for decision afresh. The Applicant society shall be under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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