E & G Charitable Foundation, Nashik V. Commissioner of Income-tax - 1,

ITA 1441/PUN/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 0770 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 2 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 28-09-2016
• Assessment Year: 2013-2014
• Appeal Filed On: 14-07-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANDEEP GARG
• Section: 12AA

Judgement Text

] ]] ] IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE , ! ' , $ % BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURV EDI, AM ITA NO.1441/PN/2014 E & G CHARITABLE FOUNDATION, G 3/4, NEW SHIVSAGAR SOCIETY, GANGAPUR COLLEGE LINK ROAD, NASHIK 422 006. PAN : AACCE8186G . APPELLANT VS. THE COMMISSIONER OF INCOME TAX-1, NASHIK. . RESPONDENT / APPELLANT BY : NONE (WRITTEN SUBMISSION) / RESPONDENT BY : SHRI SANDEEP GARG (CIT) / DATE OF HEARING : 29.09.2016 / DATE OF PRONOUNCEMENT: 30.09.2016 & / ORDER PER ANIL CHATURVEDI, AM : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX-1, NASHIK DATED 29.10.2012 PASSED UND ER SECTION 12AA OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT). 2. THE RELEVANT FACTS AS CULLED OUT FROM THE MATERI ALS ON RECORD ARE AS UNDER :- 2.1 ASSESSEE IS A FOUNDATION STATED TO HAVE BEEN CR EATED ON 08.07.2011 AND INCORPORATED UNDER SECTION 25 OF THE COMPANIES ACT, 1956 VIDE 2 ITA NO.1441/PN/2014 NO.U80902MH2011NPL221520 DATED 05.09.2011. THE ASS ESSEE FILED AN APPLICATION IN FORM NO.10A FOR REGISTRATION UNDER S ECTION 12AA OF THE ACT ON 30.04.2012 BEFORE LD. CIT-1, NASHIK. THE LD. CIT-1 VIDE ORDER DATED 29.10.2012 (FILE NO.NSK/CIT-1/TECH/12A/2012-13-2414) REJECTED THE APPLICATION MADE FOR REGISTRATION UNDER SECTION 12AA OF THE ACT. AGGRIE VED BY THE ORDER OF LD. CIT-1, ASSESSEE IS NOW IN APPEAL BEFORE US AND HAS RAISED THE FOLLOWING GROUNDS :- 1) ON THE FACTS AND IN LAW THE LD. CIT-1, NASHIK H AS ERRED IN REJECTING APPLICATION FOR REGISTRATION U/S.12AA OF THE ACT. 2) ON THE FACTS AND IN LAW THE LD. CIT-1, NASHIK HA S ERRED IN REJECTING APPLICATION FOR REGISTRATION U/S.12AA OF THE ACT, F ILED ON 30/04/2012 STATING THAT APPLICANT FOUNDATION HAS NOT DONE ANY CHARITABLE WO RK ON ITS OBJECTS, AS IN THE FINANCIAL YEAR 2011-12 THE FOUNDATION HAS SHOWN EXP ENSES ONLY OF RS.2,246/-. YOUR APPELLANT CRAVES LEAVE, ADD, ALTER, DELETE ABO VE OR ANY OTHER GROUND/S OF APPEAL. 3. ON THE DATE OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT APPLICATION WAS FILED. WE THEREFORE PR OCEED TO DISPOSE OF THE APPEAL EX-PARTE QUA THE ASSESSEE ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. 4. THE REGISTRY HAS INFORMED THAT THE APPEAL FILED BY THE ASSESSEE IS TIME BARRED BY 560 DAYS. IN THE WRITTEN SUBMISSIONS THA T HAS BEEN FILED BY THE ASSESSEE ON 18 TH JANUARY, 2016, ASSESSEE HAS FILED AN AFFIDAVIT OF MRS. SUVARNA AVINASH SISODE, THE DIRECTOR OF THE ASSESSEE FOUNDATION, WH EREIN THE REASONS FOR DELAY IN FILING OF APPEAL BEFORE ITAT ARE MENTIONED. IN THE AFFIDAVIT, IT IS INTER-ALIA SUBMITTED THAT ON RECEIPT OF ORDER OF LD. CIT-1 REJECTING THE APPLICATION FOR REGISTRATION UNDER SECTION 12AA OF THE ACT, THE ORDER WAS FORWARDED BY THE ASSESSEE TO THE CHARTERED ACCOUNTANT FOR NECESSARY ACTION BUT HOWEVER THE CHA RTERED ACCOUNTANT DID NOT TAKE ANY STEPS FOR FILING THE APPEAL. IT IS FURTHE R STATED THAT THE DEPONENT HAD GIVEN BIRTH TO A CHILD ON 12 TH JULY, 2012 AND THEREFORE SHE WAS BUSY IN LOOKING A FTER CHILD 3 ITA NO.1441/PN/2014 AND COULD NOT FOLLOW UP WITH THE CHARTERED ACCOUNTA NT. IT IS THEREFORE SUBMITTED THAT THE DELAY BE CONDONED AND APPEAL BE ADMITTED. 5. THE LD. DR, ON THE OTHER HAND, SUBMITTED THAT AS SESSEE HAS NOT EXPLAINED THE DELAY IN FILING THE APPEAL AND THE AVERMENTS MA DE IN THE AFFIDAVIT ARE VAGUE. HE FURTHER SUBMITTED THAT APART FROM THE DEPONENT THER E ARE THREE OTHER DIRECTORS AND THERE WAS ALSO AN ACCOUNTANT WHO WAS LOOKING AFTER THE AFFAIRS OF THE TRUST AND IN SUCH A SITUATION, THE REASONS FOR DELAY DOES NOT AP PEAR TO BE CONVINCING AND FURTHER THE ASSESSEE HAS ALSO NOT PROPERLY EXPLAINED THE DE LAY AND THEREFORE THE CONDONATION APPLICATION BE REJECTED AND THE APPEAL BE DISMISSED. 6. WE HAVE HEARD THE LD. DR AND PERUSED THE MATERIA L ON RECORD. FROM THE FORM 36 FILED IT IS NOTICED THAT THE ORDER REJECTIN G REGISTRATION UNDER SECTION 12AA WAS PASSED BY LD. CIT-1 ON 29.10.2012 AND THE ORDER WAS COMMUNICATED TO THE ASSESSEE ON 01.11.2012. THE PRESENT APPEAL HAS BEE N FILED ON 14.07.2014 WHICH OUGHT TO HAVE BEEN FILED BEFORE 30.12.2012 AND THUS THERE IS A DELAY OF 560 DAYS IN FILING THE APPEAL. WE FIND IN THE AFFIDAVIT IT HAS BEEN INTER-ALIA AVERRED THAT THE ORDER OF REJECTION OF REGISTRATION BY LD. CIT-1 WAS FORWA RDED BY THE ASSESSEE TO THE CHARTERED ACCOUNTANT FOR NECESSARY ACTION BUT THE C HARTERED ACCOUNTANT HAD NOT TAKEN ANY STEP FOR FILING THE APPEAL. IN THE AFFID AVIT, THERE ARE NO DETAILS FURNISHED AS TO WHEN THE ORDER WAS SENT TO THE CHARTERED ACCO UNTANT, NAME OF THE CHARTERED ACCOUNTANT NOR ANY AFFIDAVIT OF THE CHARTERED ACCOU NTANT HAS BEEN PLACED ON RECORD. FURTHER, NO EXPLANATION HAS BEEN SUBMITTED AS TO WHO WERE LOOKING AFTER THE AFFAIRS OF THE TRUST IN THE ABSENCE OF MRS. SUV ARNA AVINASH SISODE, THE DEPONENT AND ONE OF THE DIRECTOR OF ASSESSEE. FURT HER, THE ASSESSEE HAS ALSO NOT EXPLAINED THE INORDINATE DELAY IN FILING THE APPEAL AND HAS MADE GENERAL SUBMISSIONS IN THE AFFIDAVIT. IN SUCH A SITUATION, WE FIND NO REASON TO CONDONE THE 4 ITA NO.1441/PN/2014 DELAY AND THEREFORE THE CONDONATION APPLICATION FOR DELAY OF FILING OF THE APPEAL IS REJECTED AND THEREFORE WITHOUT DECIDING THE APPEAL ON THE MERITS, THE APPEAL OF THE ASSESSEE IS DISMISSED IN-LIMINE . 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED ON THIS 30 TH DAY OF SEPTEMBER, 2016. SD/- SD/- ( SUSHMA CHOWLA ) ( ANIL CHATURVEDI ) / JUDICIAL MEMBER $ / ACCOUNTANT MEMBER PUNE ; DATED : 30 TH SEPTEMBER, 2016. & ' (!)* +*! ! COPY OF THE ORDER IS FORWARDED TO : 1) THE ASSESSEE; 2) THE DEPARTMENT; 3) THE CIT-1, NASHIK; 4) THE DR B BENCH, I.T.A.T., PUNE; 5) GUARD FILE. & / BY ORDER , '# //TRUE COPY// $ %&# '( / SR. PRIVATE SECRETARY ) '* + / ITAT, PUNE