PURU RAMA EDUCATION SOCIETY, PUNE V. COMMISSIONER OF INCOME TAX , EXEMPTION , PUNE , PUNE

ITA 126/PUN/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2300 (ITAT-PUNE)
• Duration Of Justice: 10 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2019-2020
• Appeal Filed On: 27-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MAHAVIR ATTAL
• Keywords: Charitable institution; Additional evidence; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, J UDICIAL MEMBER . / I TA NO. 126 /PUN/20 20 PURU RAMA EDUCATION SOCIETY B - 303, CHAITANYA VIHAR, DATTA NAGAR, NEAR BIRLA HOSPITAL, THERGAON, CHINCHWAD, PUNE - 411 033 PAN : AABAP6280H ....... / APPELLANT / V/S. THE COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE. / RESPONDENT A SSESSEE BY : SHRI MAHAVIR AT T AL REVENUE BY : SHRI DEEPAK GARG / DATE OF HEARING : 01 . 1 2 .2020 / DATE OF PRONOUNCEMENT : 02 .1 2 .2020 / ORDER PER S.S. VISWANETHRA RAVI, JM: THIS APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 29.11.2019 PASSED BY THE COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE [CIT(E)]. 2. THE ONLY ISSUE IS TO BE DECIDED IS AS TO WHETHER THE CIT(E) IS JUSTIFIED IN REJECTING THE APPLICATION FILED IN FORM NO.10A FOR REGISTRATION U/S.12AA OF THE 2 ITA NO. 126 /PUN/20 20 PURU RAMA EDUCATION SOCIETY INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) IN THE FACTS AND CI RCUMSTANCES OF THE CASE. 3. HEARD BOTH SIDES AND PERUSED THE MATERIALS AVAILABLE ON RECORDS. THE FACTS EMANATING FROM RECORDS ARE THAT THE ASSESSEE IS A CHARITABLE TRUST HAVING REGISTERED UNDER BOMBAY PUBLIC TRUST ACT, 1950 ON 04.09.2010. THE ASSESSEE FIL ED AN APPLICATION UNDER FORM NO.10A SEEKING REGISTRATION U/S.12A OF THE ACT. THE CIT(E) ISSUED LETTER DATED 15.07.2019 TO THE ASSESSEE TO FURNISH DOCUMENTS, INFORMATION AND CLARIFICATION IN SU PPORT OF CLAIM OF THE ASSESSEE FOR REGIST RATION U/S.12A OF THE A CT BY 07.08.2019. BUT DUE TO HEAVY RAINS AND CONSEQUENTLY , FLOOD S IN MUMBAI, THE ASSESSEE COULD NOT UPLOAD ITS SUBMISSIONS, BUT HOWEVER ON 09.08.2019, THE ASSESSEE STATED TO HAVE UPLOADED ITS SUBMISSIONS ONLINE. THEREAFTER, THE ASSESSEE ALSO VISITED THE OFFICE OF CIT(E) AND OPTED TO PROSECUTE ITS CASE ONLINE. AGAIN ON 2 1.11.2019, THE CIT(E) ISSUED ANOTHER LETTER SEEKING ADDITIONAL INFORMATION FROM THE ASSESSEE AND TO UPLOAD THE SAME BY 26.11.2019 . 4. SHRI MAHAVIR AT T AL, THE LD. AR SUBMITTED THAT ONLINE PORTAL WAS NOT AVAILABLE ON 26.11.2019 , BUT THE ASSESSEE COULD E - MAI L THE REQUISITE DETAILS TO THE E - MAIL ID OF THE CIT(E). BUT BEFORE PASSING THE IMPUGNED ORDER, CIT(E) DID NOT CONSIDER THE SUBMISSION ALREADY SUBMITTED THROUGH EMAIL. H E PRAYED TO REMAND THE MATTER TO THE FILE OF CIT(E) FOR HIS FRESH CONSIDERATION. 5. WE NOTE THAT THE CIT(E) DISCUSSED THE ISSUE IN PARA - 3 OF THE IMPUGNED ORDER WHEREIN IT IS OBSERVED, CIT(E) SOUGHT ADDITIONAL INFORMATION FROM THE ASSESSEE BUT HOWEVER AS DISCUSSED ABOVE, THE ASSESSEE COULD NOT UPLOADED ADDITIONAL INFORMATION. WE FIND THAT I T APPEARS FROM THE RECORD, THE ASSESSEE STATED TO HAVE FURNISHED THE ADDITIONAL INFORMATION AS SOUGHT BY THE CIT(E) TO 3 ITA NO. 126 /PUN/20 20 PURU RAMA EDUCATION SOCIETY THE EMAIL ID , BUT HOWEVER, IT COULD NOT BE UPLOADED IN IT PORTAL DUE TO NON AVAILABILITY OF ONLINE PORTAL AND THEREFORE, IT CLEARLY ESTA BLISHES THERE WAS NO OPPORTUNITY FOR THE ASSESSEE TO PROSECUTE ITS CASE TO GET THE CERTIFICATE OF REGISTRATION U/S.12A OF THE ACT. 6. SHRI DEEPAK GARG, THE LD. DR REPORTED NO OBJECTION IN REMANDING THE MATTER TO THE FILE OF CIT(E) FOR HIS FRESH ADJUDICATI ON IN VIEW OF THE FACT THAT THERE WAS NO CONSIDERATION IN RESPECT OF THE ADDITIONAL EVIDENCES AS STATED TO HAVE BEEN FURNISHED BY THE ASSESSEE THROUGH E - MAIL. 7. THEREFORE, IN THE INTEREST OF JUSTICE AND IN THE FACTS AND CIRCUMSTANCES AS DISCUSSED HEREINA BOVE, WE DEEM IT PROPER TO REMAND THE MATTER TO THE FILE OF CIT(E) FOR FRESH CONSIDERATION. THE ASSESSEE IS AT LIBERTY TO FILE EVIDENCES, IF ANY, IN SUPPORT OF ITS CLAIM. NEEDLESS TO SAY, CIT(E) SHALL GRANT REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE IN ACCORDANCE WITH LAW. THUS, THE ORDER OF THE CIT(E) IS SET ASIDE AND GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 8. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRO NOUNCED ON 2 ND DAY OF DECEMBER , 20 20 . SD/ - SD/ - (INTURI RAMA RAO) (S.S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 02 ND DECEMBER , 2020. SB 4 ITA NO. 126 /PUN/20 20 PURU RAMA EDUCATION SOCIETY / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(EXEMPTION), PUNE. 4 . , , , / DR, ITAT, B BENCH, PUNE. 5 . / GUARD FILE. / BY ORDER, // TRUE COPY // / PRIVATE SECRETARY , / ITAT, PUNE . 5 ITA NO. 126 /PUN/20 20 PURU RAMA EDUCATION SOCIETY DATE 1 DRAFT DICTATED ON 01 .1 2 .2020 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 01 .1 2 .2020 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 DATE OF UPLOADING OF ORDER SR.PS/PS 8 FILE SENT TO BENCH CLERK SR.PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R 11 DATE OF DISPATCH OF ORDER