Sri Baba Ramdev Seva Mandal, Vijayawada V. The Income Tax Officer(Exemptions) , Rajahmundry

ITA 122/VIZ/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6332 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2018-2019
• Appeal Filed On: 15-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D K SONAWAL
• Keywords: Set aside
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , HONBLE ACCOUNTANT MEMBER ITA NO. 122 / VIZ /201 9 M/S. SRI BABA RAMDEV SEVA MANDAL, D.NO. 11 - 47 - 40, POOJARIVARI STREET, VIJAYAWADA V S . ITO (EXEMPTIONS) , RAJAHMUNDRY . PAN NO. AALT S 8697 L (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI G.V.N. HARI ADV OCATE . DEPARTMENT BY : SHRI D.K. SONAWAL SR. DR DATE OF HEARING : 26 / 0 4 /201 9 . DATE OF PRONOUNCEMENT : 03 / 0 5 /201 9 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX ( EXEMPTIONS ) , HYDERABAD , DATED 26 / 12 /201 8 . 2. FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESSEE M/S. SRI BABA RAMDEV SEVA MANDAL FILED AN APPLICATION IN FORM NO. 10A SEEKING REGISTRATION UNDER SECTION 12A OF THE ACT ON 26/06/2018. THE LD. CIT(E) ISSUED A NOTICE ON 19/11/2018 DIRECTING THE ASSESSEE TO APPEAR AND PRODUCE ITS ORIGINAL M EMORANDUM OF A SSOCIATION /TRUST DEED FOR VERIFICATION ON OR BEFORE 05/12/2018 . 2 ITA NO. 122 /VIZ/2019 ( M/S. SRI BABA RAMDEV SEVA MANDAL ) IN RESPONSE THERETO , THE ASSESSEE HAS FILED SOME INFORMATION. THEREAFTER, LD . CIT(E) AGAIN ISSUED A LETTER DATED 14/12/2018 CALLING THE DETAILS OF DONATIONS AND CONTRIBUTIONS WITH FULL ADDRESSES , NAMES, DATE AND MODE ETC. ALONG WITH THE DECLARATION GIVEN BY THE DONORS REGARDING THE PURPOSE FOR WHICH THE CONTRIBUTION IS TO BE SPENT. THE ASSESSEE NEITHER APPEARED NOR FILED ANY DOCUMENTARY EVIDENCE . THEREFORE, LD. CIT(E) HAS REJECTED THE REGISTRATION UNDER SECTION 12A ON THE GROUND THAT THE DETAILS FILED BY THE ASSESSEE ARE NOT SUFFICIENT TO COME TO A CONCLUSION THAT WHETHER THE ACTIVITIES OF THE ASSESSEE ARE GENUINE OR NOT. 3 . ON BEING AGGRIEVED, ASSESSEE CARRIED THE MATTER IN APPEAL BEFORE THIS TRIBUNAL. 4 . LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT DUE TO CIRCUMSTANCES BEYOND HIS CONTROL, ON THE DATE OF HEARING, THE ASSESSEE COULD NOT APPEAR WITH ALL THE DETAILS. IN FACT, ALL THE DETAILS ARE AVAILABLE WITH THE ASSESSEE AND REQUESTED TO GRANT ONE MORE OPPORTUNITY TO SUBSTANTIATE HIS CASE BEFORE THE LD. CIT(E). 5. LD. DEPARTMENTAL REPRESENTATIVE STRONGLY S UPPORTED THE ORDER PASSED BY THE LD. CIT(E) AND OPPOSED THE SUBMISSION MADE BY THE ASSESSEE S COUNSEL. 6 . WE HAVE HEARD BOTH THE SIDES, PERUSED THE MATERIAL AVAILABLE ON RECORD AND ORDER OF THE LD. CIT(E). 3 ITA NO. 122 /VIZ/2019 ( M/S. SRI BABA RAMDEV SEVA MANDAL ) 7 . THE ASSESSEE HAD FILED AN APPLICATION IN FORM N O. 10A FOR SEEKING REGISTRATION UNDER SECTION 12A OF THE ACT. THE ASSESSEE HAS FILED SOME DETAILS AS CALLED FOR BY THE LD. CIT(E), HOWEVER, THE LD. CIT(E) CALLED FOR FURTHER DETAILS TO EXAMINE WHETHER THE ASSESSEE - SOCIETY IS GENUINE OR NOT . THE ASSESSEE COULD NOT APPEAR ON THE DATE GIVEN FOR FURNISHING INFORMATION. THEREFORE, LD.CIT(E) REJECTED THE REGISTRATION UNDER SECTION 12A OF THE ACT. CONSIDERING THE TOTALITY OF THE FACTS AND ALSO IN THE INTEREST OF JUSTICE , WE ARE OF THE OPINION TH AT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO SUBSTANTIATE HIS CASE BEFORE THE LD. CIT(E) FOR FILING ALL THE RELEVANT DETAILS. WE , THEREFORE , SET ASIDE THE ORDER PASSED BY THE LD. CIT(A) AND REMIT THE ISSUE BACK TO THE FILE OF LD.CIT(E) TO PA SS AN ORDER IN DENOVO IN ACCORDANCE WITH LAW . WE ALSO DIRECT THE ASSESSEE TO FILE ALL THE RELEVANT DETAILS BEFORE THE LD. CIT(E) WITHOUT FAIL. THUS, THIS APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE S . 8 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON TH IS 0 3 R D DAY OF MAY , 201 9 . S D / - S D / - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 0 3 R D MAY , 201 9 . 4 ITA NO. 122 /VIZ/2019 ( M/S. SRI BABA RAMDEV SEVA MANDAL ) VR/ - COPY TO: 1. THE ASSESSEE - M/S. SRI BABA RAMDEV SEVA MANDAL, D.NO. 11 - 47 - 40, POOJARIVARI STREET, VIJAYAWADA . 2. THE REVENUE - ITO (EXEMPTIONS), RAJAHMUNDRY. 3. THE CIT (EXEMPTIONS), HYDERABAD. 4. THE D.R . , VISAKHAPATNAM. 5. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.