Sikshya Bharati Trust, Cuttack V. CIT(Exemption), Hyderabad

ITA 139/CTK/2021

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 7751 (ITAT-CUTTACK)
• Duration Of Justice: 6 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 23-12-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE AND ARUN KHODPIA, ACCOUNTANT MEMBER Sikshya Bharati College Road, Banki, Dist: Cuttack PAN/GIR No. (Appellant Per Bench This is an appeal filed by the assessee ag u/s.12AA(1)(b)(ii) of the CIT(E), Hyderabad dated 8.2.2021 refusing to grant registration u/s.12AA of the Act. 2. Shri K.K.Bal, ld ld CIT DR appeared for the revenue. 3. The appeal is time barred by 259 days. The assessee has filed condonation petition stating the reasons that due to pandemic COVID the assessee could not filed th IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI GEORGE MATHAN, JUDICIAL AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA No139 /CTK/2021 Sikshya Bharati Trust, At: College Road, Banki, Dist: Vs. CIT (Exemptions), Hyderabad No.AAKTS 6470 L (Appellant) .. ( Respondent Assessee by : Shri K.K.Bal , AR Revenue by : Shri M.K.Gautam, CIT ( Date of Hearing : 13/7 Date of Pronouncement : 13/ O R D E R This is an appeal filed by the assessee ag u/s.12AA(1)(b)(ii) of the CIT(E), Hyderabad dated 8.2.2021 refusing to grant registration u/s.12AA of the Act. Shri K.K.Bal, ld AR appeared for the assessee and Shri M.K.Gautam, ld CIT DR appeared for the revenue. The appeal is time barred by 259 days. The assessee has filed condonation petition stating the reasons that due to pandemic COVID the assessee could not filed the appeal within the stipulated period. After Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER CIT (Exemptions), Respondent) , AR CIT (DR) 7/ 2022 /7/2022 This is an appeal filed by the assessee against the order u/s.12AA(1)(b)(ii) of the CIT(E), Hyderabad dated 8.2.2021 refusing to AR appeared for the assessee and Shri M.K.Gautam, The appeal is time barred by 259 days. The assessee has filed condonation petition stating the reasons that due to pandemic COVID-19, e appeal within the stipulated period. After ITA No139 /CTK/2021 Page2 | 3 considering the submission in the condonation petition, we are satisfied that there was sufficient reason in filing the appeal belatedly. Hence, we condone the delay of 259 days and admit the appeal for hearing on merits. 4. It was submitted by ld AR that the ld CIT(E) had directed the assessee to produce various documents. It was the submission that on account of peak period of the COVID-19 pandemic, the assessee was prevented from producing and submitting the details even through electronics form. It was the prayer that the assessee may be granted an opportunity to produce all the details before the ld CIT(E). 5. In reply, ld CIT DR vehemently supported the order of the ld CIT(E). It was the submission that during COVID-19 pandemic, the assessee was required to produce the details in electronics form only, therefore, it cannot be said the assessee has not been granted opportunity. 6. We have considered the rival submissions. At the outset, it must be mentioned here that we are live to the fact that the application has been filed by the assessee on 10.5.2020 and the order has been passed much after six months i.e. on 8.2.2021. However, the assessee has not raised the objection, therefore, we are not going into this fact. In fact the assessee has specifically requested that he may be granted an opportunity to produce the documents before the ld CIT(A) as on account of COVID-19, the assessee was unable to produce the evidences. Obviously, when the ITA No139 /CTK/2021 Page3 | 3 assessee has not been able to produce the evidence on account of COVID- 19, it must be assumed that the department has also suffered on same line. In these circumstances, the issue of registration u/s.12AA of the Act is restored to the file of the ld CIT(E), Hyderabad for re-adjudication after granting the assessee adequate opportunity of hearing to the assessee. 7. In the result, appeal of the assessee is allowed for statistical purposes. Order dictated and pronounced in the open court on 13/7/2022. Sd/- sd/- (Arun Khodpia) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 13/7/2022 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Sikshya Bharati Trust, At: College Road, Banki, Dist: Cuttack 2. The Respondent. CIT (Exemptions), Hyderabad 3. The CIT(A)-, Bhubaneswar 3. DR, ITAT, Cuttack 4. Guard file. //True Copy//