Sree RAjendrasuri Gurumandir Trust, Bangalore V. DIT, Bangalore

ITA 1569/BANG/2013

• Counselvise Citation: 156921114 RSA 2013
• Duration Of Justice: 1 year(s) 1 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-01-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 16-12-2014
• Assessment Year: misc
• Appeal Filed On: 18-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C H SUNDAR RAO
• Assessee Lawyers: H N KHINCHA
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI ABRAHAM P GEORGE , ACCOUNTANT MEMBER ITA NO. 1569 / BANG/20 1 3 SREE RAJENDRASURI GURUMANDIR TRUST, NO.25 & 25/1, JAIN TEMPLE MAIN ROAD, V.V.PURAM, BANGALORE - 560004. APPELLANT VS. DIRECTOR OF INCOME - TAX(EXEMPTIONS), BANGALORE. RESPONDENT APPELLANT BY: SHRI H.N.KHINCHA, CA. RESPONDENT BY: SHRI C.H.SUNDAR RAO, CIT(DR) DATE OF HEARING : 16 / 12 /2014 . DATE OF PRONOUNCEMENT: 09 / 01/2015 . O R D E R PER SMT. P.MADHAVI DEVI, JM : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE DIRECTOR OF INCOME - TAX(EXEMPTIONS), [ DIT(EXEMPTIONS) FOR SHORT] BANGALORE, DATED 27/09/2013 REJECTING THE AS SESSEE S APPLICATION FOR REGISTRATION U/S 12AA OF THE INCOME - TAX ACT, 1961[HEREINAFTER REFERRED TO AS 'THE ACT']. 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE FILED AN APPLICATION FOR REGISTRATION U/S 12AA OF THE ACT ON 28/03/2013. ITA NO . 1569 /BANG/201 3 SREE RAJENDRASURI GURUMANDIR TRUST. PAGE 2 OF 3 THE DIT(EXEMPT IONS) CALLED FOR VARIOUS DETAILS VIDE LETTER DATED 03/06/2013. VIDE LETTER DATED 12/07/2013 THE ASSESSEE FILED CERTAIN DETAILS. HOWEVER, THE DIT(EXEMPTIONS)OBSERVED THAT THE ASSESSEE HAD NOT FILED THE AMENDED TRUST DEED FOR REGISTRATION NOR HAS IT FILED FINANCIAL STATEMENT FOR THE YEAR ENDING 31/03/2013. IN VIEW OF THE SAME, HE REJECTED THE ASSESSEE S APPLICATION FOR REGISTRATION U/S 12AA OF THE ACT. AGGRIEVED, THE ASSESSEE IS IN APPEAL BEFORE US. 3. THE LEARNED COUNSEL FOR THE ASSESSEE SUB MITTED THAT THE ASSESSEE HAD EARLIER FILED AN APPLICATION FOR REGISTRATION U/S 12AA OF THE ACT WHICH WAS REJECTED BY THE DIT(EXEMPTIONS) VIDE ORDER DATED 31/05/2012 AGAINST WHICH THE ASSESSEE HAD COME UP IN APPEAL BEFORE THE TRIBUNAL AND THE TRIBUNAL, AFTE R CONDONING THE DELAY OF 476 DAYS, HAS REMANDED THE ISSUE TO THE FILE OF THE DIT(EXEMPTION) FOR DE NOVO CONSIDERATION. HE SUBMITTED THAT THE DIT(EXEMPTION) HAS SUBSEQUENTLY GRANTED REGISTRATION U/S 12AA OF THE ACT W.E.F. ASSESSMENT YEAR 2014 - 15 IN THE STA TUS OF RELIGIOUS TRUST VIDE ORDER DATED 05/03/2014. HE SUBMITTED THAT THE PRESENT APPLICATION IS FOR THE PERIOD PRIOR TO THE ASSESSMENT YEAR 2014 - 15 AND THAT THE ASSESSEE IS HAVING ALL THE NECESSARY DETAILS WHICH CAN BE FILED BEFORE THE DIT(EXEMPTION). TH EREFORE, HE REQUESTED THAT THE ISSUE BE REMANDED TO THE FILE OF THE DIT(EXEMPTION) FOR DE NOVO ITA NO . 1569 /BANG/201 3 SREE RAJENDRASURI GURUMANDIR TRUST. PAGE 3 OF 3 CONSIDERATION. THE LEARNED DEPARTMENTAL REPRESENTATIVE WAS ALSO HEARD. 4. HAVING REGARD TO THE RIVAL CONTENTIONS AND THE MATERIAL ON RECORD, WE FIND THAT THE DIT(EXEMPTION) HAD REJECTED THE APPLICATION FOR REGISTRATION U/S 12AA ON THE GROUND THAT THE ASSESSEE HAS FAILED TO FILE CERTAIN DOCUMENTS BEFORE HIM. IN VIEW OF THE ASSESSEE S CONTENTIONS THAT THE RELEVANT DOCUMENTS ARE NOW AVAILABLE WITH THE AS SESSEE, THE ISSUE IS REMANDED BACK TO THE FILE OF THE DIT(EXEMPTION) FOR DE NOVO CONSIDERATION. 5. IN THE RESULT, THE ASSESSEE S APPEAL IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRON OUNCED IN THE OPEN COURT ON 09 TH OF JANUARY , 201 5 . SD/ - SD/ - ( ABRAHAM P GEORGE ) ( SMT. P.MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER EKSRINIVASULU COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT , BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE T RIBUNAL BANGALORE