Dnyandeep Dapoli, Ratnagiri V. Commissioner of Income-tax, (Exemption), Pune

ITA 1631/PUN/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5764 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 23-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B KISHORE
• Assessee Lawyers: ADITYA BIRLA
• Keywords: Opportunity of being heard
• Section: 12AA

Judgement Text

] IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE SHRI GEORGE MATHAN, JM AND SHRI ANIL CHATURVEDI, AM . / ITA NO.1631/PUN/2019 DNYANDEEP DAPOLI, NEAR GB MEHTA PETROL PUMP, DAPOLI, DAPOLI HARNAI ROAD, RATNAGIRI. PAN : AABTD7172R. . / APPELLANT V/S THE COMMISSIONER OF INCOME TAX, EXEMPTION, PUNE. . / RESPONDENT ASSESSEE BY : SHRI ADITYA BIRLA, CA. REVENUE BY : SHRI B.KISHORE, CIT. / ORDER PER ANIL CHATURVEDI, AM : THIS APPEAL FILED BY THE ASSESSEE IS EMANATING OUT OF TH E ORDER OF COMMISSIONER OF INCOME TAX (EXEMPTIONS) PUNE DATED 31 .08.2019 PASSED U/S 12AA(1)(B)(II) OF THE INCOME TAX ACT. 2. THE RELEVANT FACTS AS CULLED OUT FROM THE MATERIAL ON R ECORD ARE AS UNDER :- ASSESSEE IS A TRUST REGISTERED UNDER THE SOCIETIES REGIS TRATION ACT, 1860 ON 30.05.2003 AND UNDER THE BOMBAY PUBLIC TRU ST ACT, 1950 ON 30.07.2003. ASSESSEE ELECTRONICALLY FILED AN APPLICATION FOR REGISTRATION OF TRUST UNDER SEC.12AA(1)(B)(II) OF THE ACT ON 23 .02.2019 AND THE SAME WAS REJECTED BY CIT (EXEMPTIONS), PUNE VIDE ORDER / DATE OF HEARING : 12.02.2020 / DATE OF PRONOUNCEMENT: 17.02.2020 2 ITA NO.1631/PUN/2019 NO.ITBA/EXM/S/ EXM1/2019-20/1017697617(1) DATED 31.08.2 019. AGGRIEVED BY THE ORDER OF LD.CIT(E), ASSESSEE IS NOW IN APP EAL BEFORE US AND HAS RAISED THE FOLLOWING GROUNDS : 1. THE LD CIT ERRED IN LAW AND ON FACTS IN REJECTING THE REGISTRATION U/S 12AA(1)(B)(II) TO THE APPELLANT TRUST WITHOUT GIVIN G ANY OPPORTUNITY OF BEING HEARD. 2. THE LD CIT ERRED IN LAW AND ON FACTS IN HOLDING THE EARLIER APPLICATION AS REJECTION WHEN IT WAS WITHDRAWN BY THE APPELLANT SUE MOTO. 3. THE LD CIT ERRED IN LAW AND ON FACTS IN NOT APPR ECIATING THAT ALL THE NOTICES AND THE REQUIREMENTS STATED THEREIN WERE DU LY FULFILLED AND COMPLIED WITH. 4. THE LD CIT ERRED IN LAW AND ON FACTS IN HOLDING THAT GENUINENESS OF ACTIVITIES IS NOT ESTABLISHED. 3. BEFORE US, AT THE OUTSET, LD.A.R. SUBMITTED THAT THOUG H ASSESSEE TRUST HAS RAISED VARIOUS GROUNDS BUT THE ONL Y GRIEVANCE OF THE ASSESSEE IS ABOUT THE REFUSAL OF GRANTING REGISTRATION U/ S 12AA OF THE ACT. 4. BEFORE US, LD.A.R. SUBMITTED THAT THE CIT(E) REJECTED T HE APPLICATION OF REGISTRATION FOR THE REASON THAT NECESSARY DOCUMENTS WERE NOT FURNISHED BEFORE HIM. HE SUBMITTED THAT ONE MOR E OPPORTUNITY BE GRANTED TO THE ASSESSEE FOR FURNISHING TH E DETAILS AND THE ASSESSEE WOULD FURNISH ALL THE REQUIRED DETAILS AS CALLED FOR BY THE LD.CIT(E). LD. D.R. ON THE OTHER HAND, OPPOSED THE PRAYER OF ASSESSEE OF LD.A.R. AND SUBMITTED THAT SUFFICIENT OPPORTUNITY WAS GRAN TED TO ASSESSEE AND THE ASSESSEE HAS FAILED TO FURNISH THE REQU IRED DETAILS AND THEREFORE CIT(E) WAS FULLY JUSTIFIED IN REJECTING THE CLAIM OF REGISTRATION OF TRUST U/S 12AA OF THE ACT. 3 ITA NO.1631/PUN/2019 5. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL O N RECORD. THE ISSUE IN THE PRESENT CASE IS WITH RESPECT TO DENIAL OF GRANT OF REGISTRATION U/S 12AA OF THE ACT. WE FIND THAT LD.CIT (E) HAS REJECTED THE APPLICATION OF REGISTRATION MAINLY FOR THE REASON THAT THE REQUIRED DETAILS WERE NOT FURNISHED BY THE ASSESSEE. IN VIEW OF TH E SUBMISSION OF THE LD.A.R. THAT THE ASSESSEE WILL FURNISH ALL THE REQUIRED DETAILS AS CALLED FOR BY LD.CIT(E), WE ARE OF THE VIEW THAT ONE MORE OP PORTUNITY BE GRANTED TO ASSESSEE TO PRESENT ITS CASE BEFORE LD.CIT(E ). WE THEREFORE RESTORE THE ISSUE BACK TO CIT(E), PUNE TO DECIDE THE ISSU E OF REGISTRATION U/S 12AA OF THE ACT IN ACCORDANCE WITH LAW AND AFTER GRA NTING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. THUS, THE GROUNDS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE S. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 17 TH DAY OF FEBRUARY, 2020. SD/- SD/- ( GEORGE MATHAN ) ( ANIL CHATURVEDI ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER PUNE; DATED : 17 TH FEBRUARY, 2020. YAMINI 4 ITA NO.1631/PUN/2019 !'#$#%! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. 4. 5 6. CIT(EXEMPTIONS), PUNE. ADDL.CIT(EXEMP), PUNE. '#$ %%&',) &', / DR, ITAT, A PUNE; $,-./ GUARD FILE. / BY ORDER // TRUE COPY // /01%2&3 / SR. PRIVATE SECRETARY ) &', / ITAT, PUNE.