SHREE JEEBAN, REPRESENTATED THROUGH ITS SECRETARY, SRI NIRANJAN BEHERA Vs. CHIEF COMMISSIONER OF INCOME TAX,ORISSA AND THREE

JUDGEMENT

(1.) Heard Mr. Pati, learned counsel for the petitioner and Mr. Mohapatra, learned counsel for the Department.

(2.) The petitioner a Self Help Organisation is aggrieved by the order dated 30.11.2010 passed by the Commissioner of Income Tax, Cuttack Charge, Cuttack under Section 12AA(1)(b)(ii) of the Income Tax Act, 1961 rejecting its application made under Section 12 of the Act for grant of registration under Section 12AA of the Act, for the purpose of exemption from payment of income tax on the amount received by it. It is contended that vide letter dated 13.8.2010 (Annexure-8) the petitioner intimated the Department that pursuant to the notice issued by the office of the Commissioner, the original documents regarding receipt and payment account, as per notice has been submitted in addition to the documents already submitted.

(3.) It is the case of the petitioner that non-compliance of the notice has neither been notified nor referred in the order and no opportunity was given to the petitioner before passing the order impugned, which is in violation of the principle of natural justice. As could be seen from the impugned order, it is mentioned that before taking any decision on the application filed by the petitioner-institution, though an opportunity of being heard was allowed, no compliance was made on the date of hearing. No material was forthcoming in support of such finding. Further the finding that no compliance was made on the date of hearing, is not factually correct as could be seen from Annexure-8. The documents, namely, Form No.10A, Form No.10G and Form Nos.10A and 10G, mentioned in the notice required to be produced by the petitioner, were not referred in the impugned order.