Adarsh Foundation, Kolkata V. THE PCIT, (EXEMPTIONS), KOLKATA, Kolkata

ITA 1324/KOL/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1842 (ITAT-KOLKATA)
• Duration Of Justice: 10 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-05-2017
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 13-06-2016
• Court: TRIBUNAL
• Section: 12AA

Judgement Text

1 ITA NOS.1323 & 1324/KOL /16 ADARSH FOUNDATION IN THE INCOME TAX APPELLATE TRIBUNAL, A BENCH KOLKATA BEFORE : SHRI P.M.JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A NOS. 1323 & 1324/KOL/2016 ADARSH FOUNDATION VS. THE PR. C.I.T(EXEMPTIONS) PAN: AAETA3445K KOLKATA (APPELLANT) (RESPONDENT) APPEARANCES BY: SHRI AKKAL DUDHWEWALA, ACA, LD.AR SHRI R.S. BISWAS, CIT, LD.SR.DR FOR THE REVENUE DATE OF HEARING : 11-04-2017 DATE OF PRONOUNCEMENT : 05-05-2017 O R D E R SHRI S.S. VISWANETHRA RAVI, JM :- BOTH THE APPEALS FILED BY THE ASSESSEE ARE AGAINST THE SEPARATE ORDERS OF THE COMMISSIONER OF INCOME-TAX (EXEMPTIONS), KOL KATA DATED 31-03- 2015 REJECTING THE GRANT OF REGISTRATION U/S. 12AA AND GRANT OF APPROVAL U/S.80G(5)(VI) OF THE INCOME TAX ACT, 1961. 2. AT THE OUTSET, IT IS NOTICED THAT BOTH THE APPEA LS OF ASSESSEE WERE FILED BY A DELAY OF 365 DAYS EACH. FOR WHICH THE ASSESSEE FILED AN AFFIDAVIT DT. 13 TH JUNE 2016 STATING THE REASONS FOR SUCH DELAY IN FI LING THE SAME, ( COPY OF WHICH IS AVAILABLE ON RECORD), WHEREIN THE LD. AR OF THE ASSESSEE STATED THAT SHRI NIRANJAN CHHOTALAL THAKKAR, MANAGING TRUS TEE OF THE ASSESSEE, HEREIN THE ASSESSEE, HAD UNDERGONE ARTERY BYPASS GR AFTING AND HAVING ISCHEMIC HEART DISEASE. THE LD.AR FURTHER STATED TH AT THE ASSESSEE COULD NOT FILE BOTH THE APPEALS IN TIME AS THE REASONS WERE B EYOND THE CONTROL OF 2 ITA NOS.1323 & 1324/KOL /16 ADARSH FOUNDATION ASSESSEE. THE LD.AR ALSO SUBMITS THAT THE ASSESSEE IS AN AGED PERSON OF 75 YEARS OLD AND IN THE YEAR 2014 HE HAD UNDER GONE BY PASS SURGERY AND AS SUCH URGED TO CONDONE SUCH DELAY IN FILING THE SAME . THE LD.DR HAS NOT OBJECTED TO THE SAID PROPOSITION OF THE LD.AR. ON PERUSAL OF THE SAID AFFIDAVIT AND HEARING BOTH THE PARTIES, WE CONDONE THE SAID DELAY AND THE APPEALS ARE ADMITTED AND WE PROCEED TO DISPOSE OF T HE SAME ON MERITS. 3. THE LD.AR SUBMITS THAT THE ASSESSEE FILED APPLIC ATIONS BEFORE THE CIT(E) IN FORM 10A/10G ON 01-09-2014 FOR OBTAINING GRANT OF REGISTRATION U/S. 12AA AND GRANT OF APPROVAL U/S.80G(5)(VI) OF T HE ACT. BASING ON WHICH THE CIT(E) ISSUED NOTICE FOR HEARING ON 22-10-2014. THE LD.AR OF THE ASSESSEE SUBMITS THAT DUE TO HEALTH CONDITIONS THE ASSESSEE COULD NOT COMPLY WITH THE SAID NOTICE ISSUED ON 09-10-2014 BY THE CIT(E). HOWEVER, HE SUBMITS TO REMAND THE ISSUE TO THE FILE OF THE CIT(E) FOR HIS FURTHER CONSIDERATION. THE LD.DR HAS NOT OBJECTED TO SUCH P ROPOSITION IN REMANDING THE ISSUE TO THE FILE OF THE CIT(E) FOR HIS FURTHER CONSIDERATION. ON PERUSAL OF THE IMPUGNED ORDER DT. 31-03-2015, WE FIND THAT THE ASSESSEE COULD NOT COMPLY WITH THE NOTICE AS ISSUED BY THE CIT-E. TAKI NG INTO CONSIDERATIONS THE SUBMISSIONS OF ASSESSEE, HEALTH CONDITIONS OF ASSES SEE AND IN THE INTEREST OF JUSTICE, WE SET ASIDE THE IMPUGNED ORDERS OF THE CI T(E) AND REMAND THE ISSUE(S) TO HIM FOR HIS FRESH CONSIDERATION AND TO PASS AN ORDER AS PER LAW. THE ASSESSEE SHALL BE AT LIBERTY TO FILE REQUISITE EVIDENCE(S), IF ANY, TO SUBSTANTIATE ITS CLAIM. 3 ITA NOS.1323 & 1324/KOL /16 ADARSH FOUNDATION 4. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 05-05- 2017. SD/- SD/- P.M JAGTAP S.S.VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 05-05-2017 1. THE APPELLANT/ASSESSEE: ADARSH FOUNDATION C/O MIRAJ D.SHAH, ADVOCATE, D.J SHAH& CO. KALYAN BHAWAN, 2 ELGIN ROAD,KOLKATA-7 00020. 2 . THE RESPONDENT/DEPARTMENT: THE PRINCIPAL COMMISSI ONER OF INCOME TAX (EXEMPTIONS), KOLKATA, 6 TH FLOOR, 10B, MIDDLETON ROW, KOLKATA-700016. 3. CIT 4. CIT(A) 5. THE DEPARTMENTAL REPRESENTATIVE 6. GUARD FILE TRUE COPY BY ORDER ASSISTANT REGIS TRAR ** PRADIP SPS INCOME TAX APPELLATE TRI BUNAL KOLKAT A BENCHES, KOLKATA COPY OF THE ORDER FORWARDED TO:-