Sakhar Kamgar Hospital Trust, Ahmednagar V. CIT-I, Pune

ITA 165/PUN/2013

• Counselvise Citation: 16524514 RSA 2013
• Duration Of Justice: 1 year(s) 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 21-01-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J S NAVRATH
• Assessee Lawyers: C V G UPTE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER, AND SHRI G.S. PANNU, ACCOUNTANT MEMBER ITA NO.165/PN/2013 (A.YS. 2010-11, 2011-12 & 2012-13) SAKHAR KAMGAR HOSPITAL TRUST NEWASA ROAD, WARD NO.6, SHRIRAMPUR, DIST. AHMEDNAGAR PAN: AABTS8398E APPLICANT VS. CIT-I, PUNE RESPONDENT APPELLANT BY : SHRI C.V. G UPTE RESPONDENT BY : SHRI J.S . NAVRATH DATE OF HEARING: 25.02.2014 DATE OF ORDER : 25.02.2014 ORDER PER SHAILENDRA KUMAR YADAV, J.M: THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX-I, [SHORT CIT-I] PUNE , DATED 30.11.2012 FOR A.Y. 2010-11, 2011-12 & 2012-13 ON T HE FOLLOWING GROUND. 1. ON FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW, THE COMMISSIONER OF INCOME TAX ERRED IN REFUSING TO REG ISTER THE TRUST 12AA(1)(A) BY PASSING ORDER U/S.12AA(1)(B )(I) OF THE INCOME TAX ACT, 1961, WHEN THE OBJECTS OF THE T RUST ARE CHARITABLE IN NATURE AND WHEN ITS ACTIVITIES WERE G ENUINE. 2. THE MAIN REASON FOR REJECTION U/S.12AA(1)(A) WAS SUBMISSION OF INCOMPLETE STATEMENT BEFORE THE CONCE RNED CIT. IN THIS REGARD, THE STAND OF THE ASSESSEE IS THAT HIS AUTHORIZED REPRESENTATIVE HAS INADVERTENTLY COMMITTED A MISTAK E IN FILING INCOMPLETE STATEMENT. FOR THAT PURPOSE, THE ASSESS EE HAS FILED 2 AN AFFIDAVIT OF ONE MR. DILIP ACHARYA, CHIEF ACCOUN TANT OF ASSESSEE TRUEST. IN THIS BACKGROUND, IT WAS SUBMIT TED THAT THE ASSESSEE SHOULD NOT SUFFER FOR FAULT OF HIS AUTHORI ZED REPRESENTATIVE AND REGISTRATION BE GRANTED. ON THE OTHER HAND, LEARNED DEPARTMENTAL REPRESENTATIVE HAS SUPPORTED T HE ORDER OF CIT. 2.1 AFTER GOING THROUGH THE RIVAL SUBMISSIONS AND M ATERIAL ON RECORD, WE FIND THAT COMPLETE STATEMENTS COULD NOT BE FILED BEFORE THE CIT, SO HE REJECTED THE REGISTRATION U/S. 12AA( 1)(A) OF I.T. ACT. WE FIND THAT INCOMPLETE STATEMENTS WERE FILED ON BE HALF OF ASSESSEE BY INADVERTENT MISTAKE OF THEIR ACCOUNTANT MR. DILIP ACHARYA WHO HAS DEPOSED THE SAID FACT IN AN AFFIDAV IT TO THAT EFFECT. IT IS A SETTLED LEGAL POSITION THAT THE AS SESSEE SHOULD NOT SUFFER FOR THE FAULT OF HIS AUTHORIZED REPRESENTATI VE. SO, IN THE INTEREST OF JUSTICE, WE SET ASIDE THE ORDER OF CIT AND RESTORE THE ISSUE TO HIM WITH A DIRECTION TO DECIDE THE SAME AS PER FACT AND LAW AFTER PROVIDING DUE OPPORTUNITY OF HEARING TO T HE ASSESSEE. IT IS PERTINENT HERE TO MENTION THAT SINCE WE ARE REST ORING THE MATTER ON PRELIMINARY ISSUE, WE ARE REFRAINING FROM COMMENTING ON THE MERIT OF THE ISSUE AT HAND. WE FURTHER OBSE RVED THAT WE ARE NOT ENCOURAGING THE APATHY OF ASSESSEE TOWARDS CONCERNED CIT BY HALF HEARTED COMPLIANCE OF HIS ORDER. SO, T HE ASSESSEE IS DIRECTED TO COOPERATE IN THE PROCEEDINGS BEFORE CIT . 3. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THE DAY OF HEARING ITSELF I.E. 25 TH OF FEBRUARY, 2014. SD/- SD/- (G.S. PANNU) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE, DATED: 25 TH FEBRUARY, 2014 GCVSR 3 COPY TO:- 1) ASSESSEE 2) DEPARTMENT 3) THE CIT-I, PUNE 4) THE DR, A BENCH, I.T.A.T., PUNE. 5) GUARD FILE BY ORDER //TRUE COPY// SENIOR PRIVATE SECRETARY, I.T.A.T., PUNE