TMI Blog2014 (1) TMI 1310X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the college was not allowed admission for the B.Ed course for the session 2009-10 – The assessee has been condemned unheard - the assessee did not willfully absent itself before the Assessing Officer in the assessment proceedings - It could not appear before the Assessing Officer because the Society had been closed down on the withdrawal by the MD University, Rohtak of affiliation to the college run by the society – it would be proper to remit back the matter – Thus, the matter remitted back to the AO for fresh adjudication – Decided in favour of Assessee. - ITA No.1667/Del/2012 - - - Dated:- 31-7-2013 - Shri G. D. Agrawal And Shri A. D. Jain,JJ. For the Petitoner : Shri Shiv Rattan, Advocate For the Respondent : Shri Bhim S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re against facts, law and principles of natural justice. 7. That the Ld. CIT (A) has failed to properly appreciate submissions, facts and circumstances of the case and the legal proposition submitted by the appellant." 2. The facts as per the relevant orders are that the assessee society is running a B.Ed. college under the name and style of Aditya College of Education. Return of income was filed on 30.09.2008 at nil income after claiming exemption of receipts over expenditure of Rs. 95,046/- u/s 10(23C) (iiiad) of the Act. During the initial course of assessment proceedings, Shri Ravinder Kumar, Principal of the Society, as authorized by the President and Secretary of the Society, appeared before the Assessing Officer. However, there w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resident was given to the Inspector. The Inspector had contacted the President on the phone who informed that he is ill. The Inspector should have served the notice on the President instead of affixing the same at the College address. An affidavit dated 13.10.2011 of Sh. Suramvir Singh, President of the society in this regard was furnished during the appeal proceedings. 3.2 The appellant did not have its own building and took the and building, owned by 7 persons, on rent w.e.f. August, 2006 on a monthly rental of Rs.16,000/- for 3 years and furnished a copy of the rent deed. The appellant society started intake of 100 B.Ed. students during the academic session 2006-07 as per the conditional recognition from NCTE and provisional affiliatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . gave a last opportunity by notice dated 14.12.2010 fixing the hearing on 16.12.2010. Sh. Shiv Narain, Secretary, instead of receiving the notice, personally brought by the Inspector, refused the same on some technicalities and instead directed the Inspector to serve on Sh. Suramvir Singh, President, who again did not take the notice on the ground that he was ill. The contention of the appellant therefore that principles of natural justice have been violated is without any basis and therefore deserves to be rejected." 5. Before us, the ld. counsel for the assessee has reiterated the stand taken by the assessee before the Ld. CIT (A). Besides, a letter dated 18.07.2013 has been filed, which reads as follows:- "R/Sir, We give the under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lege of Education at Warehouse Road, Ch. Dadri, Distt. Bhiwani. The college was provisionally affiliated with Maharshi Dayanand University, Rohtak. The provisional affiliation of the college was withdrawn by the University and the college was not allowed admission for the B.Ed course for the session 2009-10 vide letter No.CB-IX/09/10065-66 dated 01.08.2009; that the notices sent by the ld. ITO upto the year 2009 were duly received by the assessee society, as is clear from the first para of page 2 of the Assessing Officer's order; that the college run by the society was closed after withdrawal of provisional affiliation by the university of the college, as is clear from the report of the daftri of the Income Tax Office, as mentioned in the f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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