Jhalak Charitable Trust, Kolkata V. DIT(Exemptions), Kolkata, Kolkata

ITA 1526/KOL/2012

• Counselvise Citation: [2013] 119 COUNSELVISE.COM (IT) 2929 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-03-2013
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 19-10-2012
• Court: TRIBUNAL
• Department Lawyers: K N JANA
• Assessee Lawyers: B B PAYRA; P J BHIDE
• Keywords: Charitable institution
• Section: 80G; 12AA

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH B , KOLKATA [ () , ,, , , ! ''# $% ''# $% ''# $% ''# $% ] ]] ] [BEFORE HONBLE SRI PRAMOD KUMAR, AM & HONBLE SR I GEORGE MATHAN, JM] !' !' !' !' /ITA NOS.1526& 1527/KOL/2012 (%) *+/ ASSESSMENT YEAR : 2012-13 ($- / APPELLANT ) - % - ( /$- /RESPONDENT) JHALAK CHARITABLE TRUST D.I.T. (EXEMPTION), KOLKATA -VERSUS- KOLKATA (PAN: AABTJ 5457 D ) $- 0 1 / FOR THE APPELLANT: SHRI P.J.BHIDE & SHRI B.B.PAYRA, ADVOCATE /$- 0 1 / FOR THE RESPONDENT: SHRI K.N.JANA, JCIT, SR.DR % 2 0 3 /DATE OF HEARING : 18.03.2013 4* 0 3 /DATE OF PRONOUNCEMENT : 18.03.2013 5 / ORDER PER SHRI GEORGE MATHAN, JM THESE ARE TWO APPEALS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. D.I.T. (EXEMPTION), KOLKATA IN M.NO.DIT(E)/8E/11-12/212-13 /1422-24 DATAED 24.08.2012 REFUSING TO GRANT REGISTRATION U/S 12AA OF THE IT A CT AND U/S 80G OF THE ACT. 2. SHRI P.J.BHIDE AND SHRI B.B.PAYRA, ADVOCATE REP RESENTED ON BEHALF OF THE ASSESSEE AND SHRI K.N.JANA, JCIT SR.DR REPRESENTED ON BEHALF OF THE REVENUE. 3. IT WAS SUBMITTED BY THE LD. AR THAT THE ASSESS EE HAD FILED NECESSARY APPLICATION FOR REGISTRATION U/S 12AA OF THE ACT AND RECOGNITIO N U/S 80G OF THE ACT ON 29.02.2012 IN RESPECT OF CHARITABLE TRUST M/S. JHALAK CHARITAB LE TRUST FORMED THROUGH A DEED OF CHARITABLE TRUST DATED 22.12.2011. IT WAS THE SUBMI SSION THAT THE LD. D.I.T.(EXEMPTION), KOLKATA HAD FIXED THE DATE OF HE ARING IN RESPECT OF REGISTRATION U/S 12AA AND RECOGNITION U/S 80G OF THE ACT ON 24.07.20 12. IT WAS THE SUBMISSION THAT ITA NOS.152 6 & 1527/KOL/2012 2 SHRI B.B.PAYRA, ADVOCATE AND AUTHORISED REPRESENTAT IVE OF THE ASSESSEE HAD APPEARED. IT WAS THE SUBMISSION THAT AS THE ACTIVIT IES OF THE TRUST WERE UNVERIFIABLE IN THE ABSENCE OF EVIDENCES, AS THE AR HAD REQUESTED F OR A SHORT TIME ON ACCOUNT OF THE FACT THAT THE SETTLOR OF THE TRUST AS ALSO THE TRUS TEES OF THE TRUST WERE ABROAD THE REGISTRATION U/S 12AA AND RECOGNITION U/S 80G OF TH E ACT HAD BEEN DENIED TO THE ASSESSEE. IT WAS THE SUBMISSION BY THE LD. AR THAT THE TRUSTEE OF THE ASSESSEE TRUST IS NOW AVAILABLE IN INDIA AND WOULD BE ABLE TO PROVIDE ALL THE DETAILS AS REQUIRED BY THE LD. D.I.T. IT WAS THE SUBMISSION THAT THE ASSESSEE MAY BE GRANTED ANOTHER OPPORTUNITY TO PROVE THE GENUINENESS AND THE ACTIVITIES OF THE TRUST. 4. IN REPLY THE LD. DR VEHEMENTLY SUPPORTED THE ORD ER OF LD. D.I.T.(EXEMPTION). IT WAS THE SUBMISSION THAT THE ASSESSEE HAVING NOT AVA ILED OF THE OPPORTUNITY GIVEN BY THE LD. D.I.T. WAS NOT LIABLE TO BE GRANTED ANOTHER OPPORTUNITY. HE VEHEMENTLY SUPPORTED THE ORDER OF THE LD. D.I.T. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. A PERU SAL OF THE TRUST DEED IN THE ASSESSEES CASE CLEARLY SHOW THAT THE SETTLOR AS AL SO MOST OF THE TRUSTEES OF THE ASSESSEE TRUST ARE RESIDENTS OF UNITED STATES OF AM ERICA. ADMITTEDLY THE LD. D.I.T. HAD GRANTED AN OPPORTUNITY OF HEARING TO THE ASSESSEE. ADMITTEDLY THE LD. AR OF THE ASSESSEE HAD ALSO APPEARED AND HAD SPECIFICALLY SUB MITTED THAT THE PERSONS CONCERNED WERE ALL ABROAD DURING THAT PERIOD WHEN THE OPPORTU NITY WAS GIVEN BY THE LD. D.I.T. HERE WE MAY ALSO MENTION THAT TODAY WHEN THE MATTER WAS CALLED UP FOR HEARING SMT. LEKHA DE, ONE OF THE TRUSTEES WAS PRESENT IN THE CO URT. A PERUSAL OF THE ORDER OF THE LD. D.I.T. ALSO SHOWS THAT THE LD. D.I.T. HAS PASSE D THE ORDER AT THE END OF THE EXPIRY OF SIX MONTHS FROM THE DATE OF APPLICATION. ONE WOULD BE IN THIS CIRCUMSTANCES COMPELLED TO PASS THE ORDER AS PASSED BY THE LD. D. I.T. AS THE PERIOD OF SIX MONTHS IS THE CUT OFF DATE IN VIEW OF THE DECISION OF THE ITA T DELHI B(SPECIAL BENCH) IN THE CASE OF BHAGWAD SWARUP SHRI SHRI DEVRAHA BABA MEMOR IAL SHRI HARI PARMARTH DHAM TRUST VS CIT, DEHRADUN 111 ITD 175. IT COULD BE FOR THIS REASON THE LD. DIT REFUSED TO GRANT FURTHER TIME AND PROCEEDED WITH HIS ORDER REF USING TO GRANT REGISTRATION. TAKING INTO CONSIDERATION THE CIRCUMSTANCES IN THE PRESENT CASE WITHOUT GOING INTO THE MERITS ITA NOS.152 6 & 1527/KOL/2012 3 OF THE ISSUE, WE FEEL THAT THE ASSESSEE SHOULD BE G RANTED ANOTHER OPPORTUNITY TO PROVE ITS GENUINENESS AND ITS ACTIVITIES BEFORE THE LD. D .I.T. AND WE DO SO. IN THE CIRCUMSTANCES THE ISSUE OF GRANTING OF REGISTRATION U/S 12AA OF THE ACT AS ALSO THE ISSUE OF RECOGNITION U/S 80G OF THE ACT IS RESTORED TO THE FILE OF THE LD. D.I.T.(EXEMPTION) FOR RE-ADJUDICATION AFTER GRANTIN G THE ASSESSEE ADEQUATE OPPORTUNITY OF COMPLYING WITH ALL THE REQUIREMENTS AS DEEMED FI T AS PER THE PROVISIONS OF THE ACT, BY THE LD. D.I.T.(EXEMPTION). 6. IN THE RESULT THE APPEALS OF THE ASSESSEE ARE AL LOWED FOR STATISTICAL PRUPOSES. ORDER DICTATED AND PRONOUNCED IN THE OPEN COURT ON 18.03.2013. SD/- SD/- [ , ,, , ] [ .''# $% , ] [PRAMOD KUMAR] [ GEORGE MATHAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER ( (( (3 3 3 3) )) ) DATE: 18.03.2013. R.G.(.P.S.) 5 0 ((7 87*9- COPY OF THE ORDER FORWARDED TO: 1. JHALAK CHARITABLE TRUST, DAG NO.5523, ARABINDO ASHR AM, RAMNAGAR, P.S.BARUIPUR, DIST. SOUTH 24-PARGANAS, WEST BENGAL. 2 THE D.I.T. (EXEMPTION), KOLKATA. 3 . CIT KOLKATA 4. CIT(A)- 5. DR, KOLKATA BENCHES, KOLKATA /7 (/ TRUE COPY, 5%/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES