United Services Library, Pune V. CIT-IV, Pune

ITA 1336/PUN/2013

• Counselvise Citation: 133624514 RSA 2013
• Duration Of Justice: 11 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-06-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 27-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VERMA
• Assessee Lawyers: A T HOZDAR
• Keywords: Question of law
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO.1336/PN/2013 UNITED SERVICES LIBRARY, POONA CLUB COMPOUND, 6, BUND GARDEN ROAD, PUNE 411001 .. APPELLANT PAN NO.AAATU0215B VS. CIT-IV, PUNE .. RESPONDENT ASSESSEE BY : SHRI A.T.HOZDAR REVENUE BY : SMT. M.S. VERMA DATE OF HEARING : 04-06-2014 DATE OF PRONOUNCEMENT : 06-06-2014 ORDER PER R.K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 29-01-2013 OF THE CIT-IV, PUNE GRANTING REGIS TRATION U/S.12AA OF THE INCOME TAX ACT FROM 01-04-2012 AS A GAINST 01-04- 2005 AS CLAIMED BY THE ASSESSEE 2. THERE WAS A DELAY OF 89 DAYS IN FILING OF THIS A PPEAL BEFORE THE TRIBUNAL BY THE ASSESSEE. THE LD. COUNSEL FOR THE ASSESSEE REFERRING TO THE AFFIDAVIT FILED BY THE ASSESSEE AS WELL AS T HE CONDONATION PETITION EXPLAINED THE REASONS FOR THE DELAY. HE S UBMITTED THAT AFTER RECEIPT OF THE ORDER, A RECTIFICATION PETITION WAS FILED BEFORE THE LD.CIT TO AMEND THE ORDER. HOWEVER, SINCE THE SAME WAS NOT DONE, HENCE, THE ASSESSEE FILED THIS APPEAL BEFORE THE TR IBUNAL BELATEDLY. 2 REFERRING TO VARIOUS DECISIONS HE REQUESTED THE TRI BUNAL TO CONDONE THE DELAY IN FILING OF THE APPEAL. 3. AFTER HEARING BOTH THE SIDES AND AFTER CONSIDERI NG THE CONTENTS OF THE AFFIDAVIT AS WELL AS THE CONDONATION PETITIO N, THE DELAY IN FILING OF THIS APPEAL BY THE ASSESSEE IS CONDONED. 4. GROUNDS RAISED BY THE ASSESSEE ARE AS UNDER : 1. THE LEARNED COMMISSIONER OF INCOME-TAX IV PUNE, ERRED ON QUESTION OF LAW & FACT IN GRANTING REGISTRATION UNDER SECTION 12-A (2) OF THE ACT EFFECTIVE FROM 01-04-2012, THOUGH APPLIC ATION WAS MADE BY THE ASSESSEE U/S.12A(1)(AA) IN MAY 2005. ALL NECESSA RY DOCUMENTS, AS REQUIRED UNDER THE RULES 2 AS CALLED FOR BY ITO WARD 1 (4) WERE SUBMITTED IN YEAR 2005. HOWEVER, THE SAID APPLICATION WAS LOST / MISPLACED BY THE SAID WARD 1(4). AFTER REPEA TED REMINDERS THE OFFICE BEING UNABLE TO LOCATE THE PAPERS REQUESTE D THE ASSESSEE TO FILE FRESH APPLICATION U/S 12A, WHICH WAS DONE BY US RE QUESTING FOR REGISTRATION FROM 01-04-2005. 2 . AS PROVISION IS AVAILABLE UNDER SECTION 12A TO ENAB LE THE CIT TO GRANT REGISTRATION EFFECTIVE FROM PRIOR DATE, WHE REVER THE MATTER IS BEYOND CONTROL OF THE ASSESSEE, IT IS HEREBY PRAYED TH AT THE CIT MAY KINDLY EVALUATE THE CIRCUMSTANCES, AS THE IT DEPAR TMENT HAS MISPLACED OUR ORIGINAL APPLICATION, OF MAY 2005 & AC CORDINGLY GRANT REGISTRATION FROM 01-04-2005 3. THE ASSESSEE PRAYS THEY BE ALLOWED TO PLACE ADDITION AL GROUNDS ON RECORD AS NECESSITATED. 4.1 THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT AN APPLICATION FOR REGISTRATION U/S.12A OF THE INCOME TAX ACT WAS FILED BEFORE THE LD.CIT-IV, PUNE ON 02-05-2005. REFERRING TO THE CO PY OF THE LETTER ADDRESSED BY THE ASSESSING OFFICER-WARD-1(4), PUNE HE DREW THE ATTENTION OF THE BENCH TO THE SAME AND SUBMITTED TH AT THE ASSESSING OFFICER VIDE LETTER DATED 16-11-2005 HAS CALLED FOR CERTAIN INFORMATIONS FROM THE ASSESSEE TRUST AGAINST THE AP PLICATION FOR GRANTING REGISTRATION U/S.12A OF THE I.T. ACT. REF ERRING TO VARIOUS PAGES OF THE PAPER BOOK HE SUBMITTED THAT THE ASSES SEE HAD FURNISHED THE DETAILS AS CALLED FOR BY THE ASSESSING OFFICER. REFERRING TO THE 3 LETTER ADDRESSED TO THE CIT-IV, PUNE DATED 16-03-20 12 HE SUBMITTED THAT A REMINDER WAS ALSO GIVEN TO THE LD.CIT REGARD ING NON-DISPOSAL OF THE APPLICATION AND IT WAS ALSO BROUGHT TO HIS N OTICE THAT THE ORIGINAL PAPERS FILED IN HIS OFFICE ARE LOST/MISPLA CED. HE SUBMITTED THAT SINCE THE ORIGINAL PAPERS WERE NOT TRACEABLE I N THE OFFICE OF THE CIT, THE ASSESSEE TRUST WAS ADVISED TO FILE A FRESH APPLICATION AND SUBSEQUENTLY THE LD.CIT GRANTED THE REGISTRATION U/ S.12A OF THE I.T. ACT 1.E.F. 01-04-2012. HE SUBMITTED THAT WHEN THE ASSESSEE TRUST HAS DULY APPLIED BEFORE THE CIT FOR GRANTING OF REGISTR ATION W.E.F. 01-04- 2005, THEREFORE, THE REGISTRATION SHOULD HAVE BEEN GRANTED WITH EFFECT FROM 01-04-2005 AND NOT FROM 01-04-2012. HE ACCORD INGLY SUBMITTED THAT THE CIT SHOULD BE DIRECTED TO GRANT REGISTRATION U/S.12A TO THE ASSESSEE TRUST W.E.F. 01-04-2005. 5. THE LD. DEPARTMENTAL REPRESENTATIVE ON THE OTHER HAND FAIRLY SUBMITTED THAT AS PER THE PAPERS FILED IN THE PAPER BOOK THE ASSESSING OFFICER VIDE HIS LETTER DATED 16-11-2005 HAS CALLED FOR DETAILS FROM THE ASSESSEE TRUST FOR GRANTING OF REGISTRATION U/S .12A OF THE I.T. ACT IN THE LIGHT OF THE APPLICATION FILED BY THE ASSESS EE. 6. WE HAVE CONSIDERED THE RIVAL ARGUMENTS MADE BY B OTH THE SIDES. FROM THE DETAILS FILED BY THE ASSESSEE IN T HE PAPER BOOK WE FIND THE ASSESSING OFFICER, WARD-1(4), PUNE VIDE LE TTER DATED 16-11- 2005 HAS CALLED FOR CERTAIN DETAILS FROM THE ASSESS EE TRUST FOR GRANTING OF REGISTRATION U/S.12A OF THE I.T. ACT. THE CONTE NTS OF THE LETTER READ AS UNDER : 4 OFFICE OF THE INCOME TAX OFFICER, WARD-1(4), PUNE 2 ND FLOOR, A-WING, R.NO.203, PMT BUILDING, SHANKAR SET H ROAD, SWARGATE, PUNE-411037 NO. PN/ITO WD-1(4)/12A/2005-06 DATED 16-11-2005 TO THE MANAGING TRUSTEE, UNITED SERVICES LIBRARY, 6, BUND GARDEN ROAD, POONA CLUB COMPOUND, PUNE -411001 SIR, SUB : REGISTRATION U/S.12A(A) FURNISHING OF INF ORMATION REG. PLEASE REFER YOUR APPLICATION FILED FOR REGISTRATIO N U/S.12A(A) OF THE I.T. ACT, 1961. YOU ARE REQUESTED TO FURNISH THE FOLLOWING DETAILS WITHIN 7 DAYS FROM THE DATE OF RECEIPT OF THIS LETTER. (1) COPY OF BANK PASS BOOK. (2) NOTE ON ACTIVITIES CARRIED OUT BY THE TRUST ALO NG WITH PROOF. (3) CERTIFICATE U/S.13(1)(C) IF NOT FILED. (4) INVESTMENT DETAILS IF ANY. (5) DONORS LIST, IF RECEIVED (6) IF THE DATE OF CREATION OF THE TRUST IS VERY OL D, THEN YOU ARE DIRECTED TO SUBMIT I/E A/C BALANCE SHEET ALONG WITH COPY OF ACK. OFF RETURNS OF INCOME FOR LAST THREE YEARS. IF THE ABOVE DETAILS ARE NOT FURNISHED WITHIN 7 DAY S OF RECEIPT OF THIS LETTER YOUR CASE SHALL BE TREATED AS FILED. YOURS FAITHFULLY, SD/- (SANJIV K. VERMA) FOR INCOME-TAX OFFICER,WARD-1(4), PUNE 6.1 WE FIND FROM THE VARIOUS PAGES OF THE PAPER BOO K THAT THE ASSESSEE HAS FILED REPEATED REMINDERS BEFORE THE OF FICE OF THE LD.CIT FOR EXPEDITING THE ISSUE OF REGISTRATION U/S.12A. W E FIND THE LD.CIT GRANTED REGISTRATION TO THE ASSESSEE TRUST W.E.F. 0 1-04-2012 ON THE BASIS OF THE FRESH APPLICATION FILED BEFORE HIM HOL DING THAT THE APPLICATION IS FOUND FIT FOR REGISTRATION. IN OUR OPINION, THE ASSESSEE TRUST SHOULD NOT SUFFER FOR MISPLACEMENT OR LOSS OF THE DOCUMENTS FILED BY IT IN THE OFFICE OF THE COMMISSIONER OF IN COME TAX. SINCE THERE IS NO OTHER MATERIAL BEFORE THE DEPARTMENT TO DENY REGISTRATION 5 U/S.12A OF THE I.T. ACT W.E.F. 01-04-2005, THEREFOR E, UNDER THE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE OF THE CONSI DERED OPINION THAT THE ASSESSEE TRUST SHOULD BE GRANTED REGISTRATION U /S.12A OF THE I.T. ACT. W.E.F. 01-04-2005. WE, THEREFORE, DIRECT THE LD.CIT TO GRANT REGISTRATION U/S.12A/12AA OF THE INCOME TAX ACT TO THE ASSESSEE TRUST W.E.F. 01-04-2005. WE HOLD AND DIRECT ACCORD INGLY. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLO WED. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 06-06-2014. SD/- SD/- (SHAILENDRA KUMAR YADAV) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEM BER PUNE DATED: 06 TH JUNE, 2014 SATISH COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE 2. DEPARTMENT 3. THE D.R, A PUNE BENCH 4. GUARD FILE BY ORDER // TRUE COPY // SENIOR PRIVATE SECRETARY ITAT, PUNE BENCHES, PUNE