Shri Baba Bisha Mandir Trust, New Delhi V. CIT (Exemptions), New Delhi

ITA 1272/DEL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 2801 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: misc
• Appeal Filed On: 08-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PARAMITA TRIPATHY
• Assessee Lawyers: NAVDEEP GUPTA
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH F FF F : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, G.D. AGRAWAL, G.D. AGRAWAL, PRESIDENT PRESIDENT PRESIDENT PRESIDENT AND AND AND AND SMT. BEENA A. PILLAI SMT. BEENA A. PILLAI SMT. BEENA A. PILLAI SMT. BEENA A. PILLAI, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA ITAITA ITA NO NONO NO . .. . 1272/DEL/2016 1272/DEL/2016 1272/DEL/2016 1272/DEL/2016 ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : N.A. N.A. N.A. N.A. SHRI BABA BISHA MANDIR SHRI BABA BISHA MANDIR SHRI BABA BISHA MANDIR SHRI BABA BISHA MANDIR TRUST, TRUST, TRUST, TRUST, C/O M/S SSRA & CO., C/O M/S SSRA & CO., C/O M/S SSRA & CO., C/O M/S SSRA & CO., M MM M- -- -13, LGF, 13, LGF, 13, LGF, 13, LGF, SOUTH EXTENSION, SOUTH EXTENSION, SOUTH EXTENSION, SOUTH EXTENSION, PART PART PART PART- -- -2, 2,2, 2, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 049. 110 049. 110 049. 110 049. PAN : AABCV7134J. PAN : AABCV7134J. PAN : AABCV7134J. PAN : AABCV7134J. VS. VS. VS. VS. COMMISSIONER OF INCOME TAX COMMISSIONER OF INCOME TAX COMMISSIONER OF INCOME TAX COMMISSIONER OF INCOME TAX (EXEMPTIONS), (EXEMPTIONS), (EXEMPTIONS), (EXEMPTIONS), E EE E- -- -2 BLOCK, 26 2 BLOCK, 26 2 BLOCK, 26 2 BLOCK, 26 TH THTH TH FLOOR, FLOOR, FLOOR, FLOOR, CIVIC CENTRE, CIVIC CENTRE, CIVIC CENTRE, CIVIC CENTRE, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI NAVDEEP GUPTA, CA. RESPONDENT BY : S MT. PARAMITA TRIPATHY, CIT - DR. DATE OF HEARING : 18.12.2017 18.12.2017 18.12.2017 18.12.2017 DATE OF PRONOUNCEMENT : 20.12.2017 20.12.2017 20.12.2017 20.12.2017 ORDER ORDER ORDER ORDER PER G.D. AGRAWAL, PER G.D. AGRAWAL, PER G.D. AGRAWAL, PER G.D. AGRAWAL, PRESIDENT PRESIDENT PRESIDENT PRESIDENT : :: :- -- - THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF LEARNED COMMISSIONER OF INCOME TAX (EXEMPTIONS), NE W DELHI DATED 18 TH JANUARY, 2016. 2. THE ONLY GROUND RAISED IN THIS APPEAL BY THE ASS ESSEE IS AGAINST THE REJECTION OF APPLICATION FOR REGISTRATION OF TR UST U/S 12AA OF THE INCOME-TAX ACT, 1961. 3. IT IS SUBMITTED BY THE LEARNED COUNSEL FOR THE A SSESSEE THAT LEARNED CIT(EXEMPTIONS) HAS REFUSED THE REGISTRATIO N ON THE GROUND THAT THE ASSESSEE FAILED TO APPEAR ON 28 TH DECEMBER, 2015. HE STATED THAT HE HAS ATTENDED THE PROCEEDINGS FROM TIME TO T IME AND HAS NOTED ITA-1272/DEL/2016 2 THE DATE FOR NEXT HEARING TO BE 29 TH DECEMBER, 2015. WHEN HE VISITED THE OFFICE OF LEARNED CIT(EXEMPTIONS), DELHI, HE WA S INFORMED THAT THE CASE WAS FIXED FOR HEARING ON 28 TH DECEMBER, 2015. HE SUBMITTED THAT MAY BE THERE WAS SOME MISTAKE WHILE MAKING THE NOTI NG IN HIS DIARY AND, INSTEAD OF 28 TH DECEMBER, 2015, HE MAY HAVE NOTED 29 TH DECEMBER, 2015. HE STATED THAT NON-COMPLIANCE BEFO RE LEARNED CIT(EXEMPTIONS) IS ONLY BECAUSE OF SOME MISUNDERSTA NDING WHILE NOTING THE DATE. HE, THEREFORE, REQUESTED THAT LEA RNED CIT(EXEMPTIONS) BE DIRECTED TO GIVE ONE MORE OPPORT UNITY TO THE ASSESSEE AND HE WILL PRODUCE ALL THE NECESSARY DETA ILS SOUGHT FOR BY LEARNED CIT(EXEMPTIONS). 4. LEARNED CIT-DR RELIED UPON THE ORDER OF LEARNED CIT(EXEMPTIONS). HOWEVER, SHE HAS NO SERIOUS OBJEC TION IF THE MATTER IS SET ASIDE TO THE FILE OF CIT (EXEMPTIONS). 5. AFTER CONSIDERING THE FACTS OF THE CASE AND SUBM ISSIONS OF BOTH THE SIDES, WE ARE OF THE OPINION THAT IT WOULD MEET THE ENDS OF JUSTICE IF THE MATTER IS SET ASIDE TO THE FILE OF LEARNED CIT( EXEMPTIONS). WE ORDER ACCORDINGLY AND DIRECT HIM TO ALLOW ADEQUATE OPPORT UNITY OF BEING HEARD TO THE ASSESSEE. WE ALSO DIRECT THE ASSESSEE TO MAKE ALL COMPLIANCE AND FURNISH NECESSARY DETAILS SOUGHT FOR BY LEARNED CIT(EXEMPTIONS). 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. DECISION PRONOUNCED IN THE OPEN COURT ON 20.12.2017 . SD/- SD/- (BEENA A. PILLAI (BEENA A. PILLAI (BEENA A. PILLAI (BEENA A. PILLAI ) )) ) ( (( ( G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL ) )) ) JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER PRESIDENT PRESIDENT PRESIDENT PRESIDENT VK. ITA-1272/DEL/2016 3 COPY FORWARDED TO: - 1. APPELLANT : SHRI BABA BISHA MANDIR TRUST, SHRI BABA BISHA MANDIR TRUST, SHRI BABA BISHA MANDIR TRUST, SHRI BABA BISHA MANDIR TRUST, C/O M/S SSRA & CO., M C/O M/S SSRA & CO., M C/O M/S SSRA & CO., M C/O M/S SSRA & CO., M- -- -13, LGF, 13, LGF, 13, LGF, 13, LGF, SOUTH EXTENSION, PART SOUTH EXTENSION, PART SOUTH EXTENSION, PART SOUTH EXTENSION, PART- -- -2, NEW DELHI 2, NEW DELHI 2, NEW DELHI 2, NEW DELHI 110 049. 110 049. 110 049. 110 049. 2. RESPONDENT : 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR