Tejman Welfare Trust, Goa V. Commissioner of Income Tax (Exemptions), Bangalore

ITA 150/BANG/2021

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6280 (ITAT-BANGALORE)
• Duration Of Justice: 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-09-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 09-09-2021
• Assessment Year: misc
• Appeal Filed On: 01-04-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 80G; 12A; 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI , ACCOUNTANT MEMBER IT A NO S . 149 & 150/BANG/2021 ASSESSMENT YEAR : N.A. TEJMAN WELFARE TRUST, FLAT NO.B2/2, YASHODHAN APARTMENT, AQUEM, MARGAO, GOA 403 601. P AN: AADTT 8123C VS. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), BANGALORE. APPELLANT RESPONDENT APPELLANT BY : NONE RESPO NDENT BY : SHRI MUZAFFAR HUSSAIN , A DDL. C IT(DR)(ITAT ), BENGALURU. DATE OF HEARING : 09 . 0 9 .2021 DATE OF PRONOUNCEMENT : 09 .0 9 .202 1 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER THESE ARE TWO APPEALS BY THE ASSESSEE DIRECTED AGA INST THE ORDER OF CIT (EXEMPTIONS), BANGALORE [CIT(E)] DATED 04.02.20 21. 2. IN ITA NO.149/BANG/2021, THE ASSESSEE IS CHALL ENGING THE REJECTION OF APPROVAL U/S. 12A OF THE INCOME-TAX ACT, 1961 [T HE ACT] AND IN ITA NO.150/BANG/2021, THE ASSESSEE IS CHALLENGING THE R EJECTION OF APPROVAL U/S. 80G OF THE ACT. ITA NOS. 149 & 150/BANG/2021 PAGE 2 OF 3 3. THE ASSESSEE APPLIED FOR APPROVAL U/S. 12A OF TH E ACT AS WELL AS U/S. 80G OF THE ACT AND FILED REQUISITE DETAILS. THE CI T(E) CALLED FOR THE FOLLOWING INFORMATION:- 1. DETAILED NOTE ON ACTIVITIES OF THE TRUST/INSTITU TION SINCE INSPECTION OR FOR THE LATEST THREE YEARS ALONG WITH EVIDENCE, IN THE FORM OF BROCHURES, PHOTOS ETC., 2. NON-INFRINGEMENT CERTIFICATE U/S. 13(1)(C) SIGNE D BY ALL TRUSTEES/MEMBERS STATING THAT THERE HAS BEEN NO INF RINGEMENT OF THE PROVISIONS OF SECTION 11 & 13(1)(C) OF THE I T ACT, 1961 SINCE THE EXPIRY OF EARLIER EXEMPTION GRANTED U/S 8 0G OF THE I.T ACT, TO TILL DATE. 3. PROVISIONAL ACCOUNTS FROM 01-04-2020 TO TILL DAT E. 4. DETAILS OF BANK ACCOUNTS OPERATED BY THE TRUST ( BANK BRANCH AND A/C NO.) AND COPY OF THE BANK EXTRACT FOR TWO F INANCIAL YEARS. 5. EVIDENCE LIKE LEASE AGREEMENT OR SOME DOCUMENT I N SUPPORT OF THE TRUST EXISTING AT THE STATED ADDRESS. 6. UP TO DATE LIST OF DONORS & SAMPLE COPIES OF REC EIPTS ISSUED WITH DATE, AMOUNT & MODE OF PAYMENT. 4. THE ASSESSEE FURNISHED ONLY PARTIAL INFORMATION. ACCORDING TO THE CIT(E), IN THE ABSENCE OF RELEVANT DETAILS, IT WAS NOT POSSIBLE TO VERIFY THE GENUINENESS OF THE OBJECTS AND THE ACTIVITIES OF TH E TRUST. ACCORDINGLY HE REJECTED THE APPROVAL U/S. 12A AS WELL AS 80G OF TH E ACT. HENCE THE ASSESSEE IS IN APPEALS BEFORE US. 5. NONE APPEARED ON BEHALF OF THE ASSESSEE. WE PRO CEED TO DISPOSE OF THE CASE AFTER HEARING THE LD. DR AND PERUSING T HE MATERIAL AVAILABLE ON RECORD. THE CIT(E) CALLED FOR CERTAIN INFORMATION VIDE LETTER DATED 6.1.2021. THE ASSESSEE VIDE LETTER DATED 12.1.2021 FURNISHED PARTIAL INFORMATION. HAD THE CIT(E) REQUIRED FURTHER INFORMATION, HE SHO ULD HAVE POINTED OUT THE SAME TO THE ASSESSEE AND CALLED FOR IT. HE FAILED TO DO SO. AT THE OUTSET, ITA NOS. 149 & 150/BANG/2021 PAGE 3 OF 3 HE REJECTED THE APPLICATION OF ASSESSEE STATING THA T IN THE ABSENCE OF RELEVANT DETAILS, HE IS NOT IN A POSITION TO VERIFY THE GENUINENESS OF THE OBJECTS AND THE ACTIVITIES OF THE TRUST. IN OUR OP INION, THIS IS NOT PROPER. IN THE INTERESTS OF JUSTICE, WE REMIT THE ENTIRE ISSUE TO THE CIT(E) FOR FRESH CONSIDERATION WITH A DIRECTION TO THE ASSESSEE TO F URNISH ALL THE REQUIRED DETAILS AS CALLED FOR BY THE CIT(E) SO AS TO FACILI TATE HIM TO EXAMINE THE GENUINENESS OF THE OBJECTS AND THE ACTIVITIES OF TH E TRUST CARRIED ON BY THE ASSESSEE. ACCORDINGLY, WITH THESE OBSERVATIONS, WE RESTORE THE APPEALS TO THE CIT(E). PRONOUNCED IN THE OPEN COURT ON THIS 9 TH DAY OF SEPTEMBER, 2021. SD/- SD/- ( N V VASUDEV AN ) ( CHANDRA POOJARI ) VICE PRESIDENT ACCOUNTANT MEMBER BANGALORE, DATED, THE 9 TH SEPTEMBER, 2021. / DESAI S MURTHY / COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. BY ORDER ASSISTANT REGISTRAR ITAT, BANGALORE.