Appeal details
Counselvise Citation
11324514 RSA 2013
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 1 month(s) 9 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
21-02-2014
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
B
Assessment Year
misc
Appeal Filed On
11-01-2013
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI R.S. PADVEKAR, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO.113/PN/2013 CHAKAN SHIKSHAN MANDAL ARTS & COMMERCE COLLEGE, CHAKAN (RAJGURUNAGAR), TALUKA KHED, DIST. PUNE 410501 PAN: AAATC4556H APPELLANT VS. CIT-V, PUNE RESPONDENT APPELLANT BY : SHRI SUNIL GANOO RESPONDENT BY : SHRI A.K. MODI, CIT DATE OF HEARING : 07-02-2014 DATE OF PRONOUNCEMENT : 21-02-2014 ORDER PER R.S. PADVEKAR, JM: THIS APPEAL IS FILED BY THE ASSESSEE CHALLENGING T HE IMPUGNED ORDER OF THE LD. CIT-V, PUNE DECLINING TO GRANT RECOGNITI ON U/S.80G(5) OF THE INCOME TAX ACT, 1961 VIDE ORDER DATED 01-11-2012. THE ASSESSEE HAS TAKEN THE FOLLOWING EFFECTIVE GROUNDS: 1. IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN L AW, THE LEARNED C.I.T. HAS GROSSLY ERRED IN MECHANICALLY PA SSING THE IMPUGNED ORDER ON THE GROUND THAT APPELLANT DID NOT FURNISH THE INFORMATION CALLED FOR BY HIM, EVEN THOUGH THE SAID INFORMATION WAS SUBMITTED IN HIS OFFICE LONG AGO. THE IMPUGNED ORDER BEING ARBITRARY, PERVERSE, DEVOID OF MERITS AND BEING LEGALLY UNSUSTAINABLE THE SAME MAY PLEASE- BE VACATED AN D THE LEARNED C.I.T. MAY PLEASE BE DIRECTED TO GRANT THE REGISTRATION TO THE APPELLANT AS PRAYED FOR VIDE APPLICATION DT.13/04/2012 2. THE FINDING OF THE LEARNED C.I.T. THAT THE APPELLAN T TRUST DOES 2 NOT -FULFILL THE MANDATE OF SECTION 2[15] OF THE I. T. ACT 1961 BEING ARBITRARY, PERVERSE AND DEVOID OF MERITS THE SAME M AY PLEASE BE VACATED AND THE LEARNED C.I.T. MAY BE 'DIRECTE D TO GRANT THE REGISTRATION TO THE APPELLANT AS PRAYED FOR VIDE APPLICATION DT.13/04 /2012 3. WITHOUT PREJUDICE TO ABOVE GROUNDS OF APPEAL, AND B Y WAY OF AN ALTERNATE SUBMISSION, THE APPELLANT SUBMITS THAT TH E IMPUGNED ORDER PASSED BY THE LEARNED C.I.T. MAY PLEASE BE VA CATED AND THE LEARNED C.I.T. MAY PLEASE BE DIRECTED TO DECIDE THE APPLICATION FILED BY THE APPELLANT ON 13/04/2012 ON MERITS AFTE R CONSIDERING THE INFORMATION SUBMITTED BEFORE HIM. 2. WE HAVE HEARD THE PARTIES. THE ASSESSEE HAS APP LIED TO THE LD. CIT- V, PUNE FOR RENEWAL OF THE RECOGNITION GRANTED U/S. 80G OF I.T. ACT. IT APPEARS THAT THE ASSESSEE WAS ISSUED A LETTER BY TH E LD. CIT-V, PUNE REQUIRING CERTAIN INFORMATION AS WELL AS THE DOCUME NTS. THE SAID REQUIREMENTS ARE GIVEN IN THE IMPUGNED ORDER ON PAR A NO.2. THE LD. CIT HAS OBSERVED THAT CERTAIN INFORMATION / CLARIFICATI ONS SUBMITTED WERE NOT ADEQUATE. THE ASSESSEE WAS AGAIN ISSUED A LETTER O N 25.09.2012 SEEKING FURTHER CLARIFICATIONS / DETAILS AS NOTED BY THE LD . CIT IN PARA NO.4. THE ASSESSEE HAS FILED THE REPLY DT. 10.12.2012 REQUEST ING FOR ADJOURNMENT FOR A WEEK. IT APPEARS THAT, THEREAFTER THERE WAS NO C OMMUNICATION FROM THE ASSESSEE SIDE. THE LD. CIT DISMISSED THE APPLICATI ON FILED BY THE ASSESSEE BY HOLDING THAT AS PER AMENDMENT IN SECTION 2(15) O F I.T. ACT, 1961 THAT THE ACTIVITIES OF THE ASSESSEE ARE NOT CHARITABLE I N NATURE. 3. THE LD. COUNSEL SUBMITS THAT NO EFFECTIVE HEARIN G WAS GIVEN TO THE ASSESSEE. THE ASSESSEE HAD RESPONDED TO THE QUERIE S MADE BY THE LD. CIT AND REQUIRED INFORMATION WAS ALSO FILED. SO FAR AS THE ISSUE OF THE LETTER REQUESTING FOR ADJOURNMENT IS CONCERNED, THEREAFTER THERE WAS NO COMMUNICATION FROM THE OFFICE OF THE LD. CIT AND SU DDENLY, THE ASSESSEE HAS RECEIVED THE IMPUGNED ORDER DENYING THE RECOGNI TION U/S. 80G(5) OF I.T. ACT. HE MADE A STATEMENT AT BAR THAT THE ASSE SSEE TRUST IS REGISTERED U/S.12A OF I.T. ACT AND HENCE THERE IS NO REASON TO DENY THE RECOGNITION 3 U/S.80G(5) OF I.T. ACT. HE PLEADED FOR REMITTING T HE MATTER TO THE FILE OF THE LD. CIT FOR FRESH CONSIDERATION AND ALSO GIVING THE ASSESSEE AN OPPORTUNITY OF BEING HEARD. WE ALSO HEARD LD. CIT (DR). HE HA S NO OBJECTION TO REMIT THE MATTER BACK TO THE CIT FOR FRESH CONSIDERATION. 4. IN THE BACKGROUND OF THE ABOVE FACTS, IN OUR OPI NION, THIS MATTER NEEDS TO GO BACK FOR FRESH CONSIDERATION AND ADJUDI CATION BY CIT-V, PUNE AS WE FIND THAT WHEN THE REGISTRATION U/S.12A OF I.T. ACT IS IN EXISTENCE, THEN HOW THE LD. CIT CAN HOLD THAT THE OBJECTS OF THE AS SESSEE TRUST ARE NOT CHARITABLE IN NATURE. WE DO NOT EXPRESS ANY OPINIO N ON THE MERIT AND SET ASIDE THE ORDER OF THE CIT-V, PUNE AND MATTER IS RE MITTED BACK TO HIS FILED WITH A DIRECTION THAT THE ASSESSEES APPLICATION SH OULD BE DECIDED DE NOVO AS PER THE PROVISIONS OF LAW AFTER GIVING AN OPPORT UNITY OF BEING HEARD AS PER THE PRINCIPLES OF NATURAL JUSTICE. 5. IN THE RESULT, THE ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THIS THE 21 ST DAY OF FEBRUARY, 2014. SD/- SD/- (R.K. PANDA) (R.S. PADVEKAR) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE, DATED 21 ST FEBRUARY, 2014 GCVSR COPY TO:- 1) ASSESSEE 2) DEPARTMENT, 3) THE CIT-V, PUNE 4) THE DR, B BENCH, I.T.A.T., PUNE 5) GUARD FILE BY ORDER //TRUE COPY// SENIOR PRIVATE SECRETARY ITAT PUNE BENCHES, PUNE
