Live 4 Better Foundation, Faridabad V. CIT(E), Chandigarh

ITA 154/DEL/2021

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9840 (ITAT-DELHI)
• Duration Of Justice: 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: misc
• Appeal Filed On: 26-02-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M BARANWAL
• Keywords: Onus to prove; Condonation of delay; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI A BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING ) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI K. NARSIMHA CHARY, JUDICIAL MEMBER ITA NOS.154 & 155/DEL/2021 ASSESSMENT YEARS : NIL LIVE 4 BETTER FOUNDATION, I-34, DLF INDUSTRIAL AREA, PHASE-I, FARIDABAD, HARYANA-121003. PAN-AABTL9422G VS CIT(E), CHANDIGARH APPELLANT RESPONDENT APPELLANT BY SH.RANJAN CHOPRA, CA RESPONDENT BY SH.M.BAR A NWAL, SR.DR DATE OF HEARING 12.03.2021 DATE OF PRONOUNCEMENT 12 .03.2021 ORDER PER K.NARSIMHA CHARY, J.M. : AGGRIEVED BY THE ORDER DATED 18.09.2020 PASSED BY THE LD. COMMISSIONER OF INCOME TAX (EXEMPTION) (LD. CIT(E)), CHANDIGARH, REJECTING THE APPLICATIONS OF THE ASSESSEE U/S 12AA(1)(B)(II) OF THE INCOME TAX ACT, 1961 (THE ACT) AND APPLICATION U/S 80G(V)(VI) OF THE ACT. THE ASSESSEE PREFERRED THESE APPEALS WITH A DELAY OF 47 DAYS. 2. AT THE OUTSET, IT IS SUBMITTED ON BEHALF OF THE ASSESSEE THAT THE NOTICES/LETTERS IN THE APPEAL WERE ISSUED BY THE LD. CIT( E) THROUGH E-FILING ACCOUNT OF THE ASSESSEE TRUST ON THE DEPARTMENT AL WEBSITE THAT THE TRUST WAS UNABLE TO OPERATE THE E-FILING PORTAL DU E TO THE PROCEDURAL TECHNICAL REASONS APART FROM THE REASON OF OUTBREAK OF COVID-19, AND LOOKING AT THE ABSENCE OF THE ASSESSE, LD. CIT(E) CONCLUD ED THAT THE ITA NOS.-154 & 155/DEL/2021 2 ASSESSEE HAD FAILED TO DISCHARGE ITS ONUS TO PROVE THAT ITS INCOME IS FREE FROM EXIGIBILITY OF TAXES AND ON THAT SCORE REJECTED BOTH THE APPLIC ATIONS. 3. ASSESSEE PLEADED THAT DUE VERY SAME REASON FOR FILING O F THE APPEALS BEFORE THE TRIBUNAL, LD. CIT(E) DISMISSED THE APP EALS AND HE FAILED TO CONSIDER THE CASE ON MERITS. HAVING REGARD TO T HE PECULIARITY OF THE CIRCUMSTANCES, PREVAILING DURING THE PANDEMIC PERIOD, IT IS URGED BEFORE US THAT IT WOULD BE JUST AND PROPER TO CONDONE THE DELAY IN ENTERTAINING THE APPEALS AND TO SET ASIDE THE IMPUGNED ORDERS AND TO RESTORE THE SAME TO THE FILE OF THE LD. CIT(E) FOR A DISPOS AL ON MERITS AFTER AFFORDING AN OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. 4. LD. SR. DR, THOUGH OPPOSED THE CONDONATION OF DELAY A ND REMANDING THE MATTER TO THE FILE OF LD. CIT(E), HE COULD NOT CONTROVERT THE FACTS PLEADED BY THE ASSESSEE OR THE PECULIARITY OF THE C IRCUMSTANCES DURING THE PANDEMIC TIME WHICH DISABLED THE ENTITIES FROM FUN CTIONING IN THE NORMAL WAY. 5. WE HAVE GONE THOUGH THE RECORD IN THE LIGHT OF THE SU BMISSIONS MADE ON THE OTHER SIDE. NOTICES WERE ISSUED ACCORDING TO THE LD. CIT(E) IN THE MONTH OF JUNE, JULY AND AUGUST AND LOOKING AT THE NON- COMPLIANCE WITH NOTICE BY THE ASSESSEE, THE LD.CIT(E) REACH ED THE CONCLUSION THAT THE APPLICATIONS WERE TO BE REJECTED. IT GOES TO AN UNDISPUTED FACT THAT THE PANDEMIC UPSET, THE NORMALCY IN EVERY WALK OF LIFE AND IN NON-COMPLIANCE WITH THE NOTICES DURING THAT PER IOD COULD BE CONDONED WITH GRACE TO GIVE AN OPPORTUNITY TO THE ASSE SSEE TO PUT FORTH THEIR CASES ON MERITS AND GET THE MATTERS DISPOSED OF ON MERITS. ITA NOS.-154 & 155/DEL/2021 3 6. WITH THIS VIEW OF THE MATTER, WE CONDONE THE DELAY, SET ASIDE THE IMPUGNED ORDER AND RESTORE THE APPLICATIONS TO THE FILE OF THE LD. CIT(E) FOR A DISPOSAL ACCORDING TO LAW AFTER AFFORDING A REASONABLE OPPORTUNITY TO THE ASSESSEE TO PUT FORTH THEIR CASES ON MERITS. 7. IN THE RESULT, APPEALS OF THE ASSESSEE ARE ACCORDINGL Y, ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH MARCH, 2021 IMMEDIATELY ON CONCLUSION OF HEARING ON VIRTUAL MODE. SD/- SD/- (G.S. PANNU) (K.NARSIMHA CHARY) VICE PRESIDENT JUDICIAL MEMBE R DATED:-12 TH MARCH, 2021. * AMIT KUMAR * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI