Sakhar Vardhini, Pune V. C.I.T.-I, Pune

ITA 1689/PUN/2012

• Counselvise Citation: 168924514 RSA 2012
• Duration Of Justice: 1 year(s) 1 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-10-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 16-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M N VERMA
• Section: 15

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO. 1689/PN/2012 SAHAKAR VARDHINI, FLAT NO.6, BUILDING NO.6, DAULAT HOUSING SOCIETY, NEAR CHOICE FILM & TELEVISION INSTITUTE, KOTHRUD, PUNE 411 029. .. APPELLANT PAN NO.AAHTS2942Q VS. CIT-I, PUNE .. RESPONDENT APPELLANT BY : SHRI PRAMOD SHINGTE RESPONDENT BY : SMT. M.N. VERMA DATE OF HEARING : 07-10-2013 DATE OF PRONOUNCEMENT : 07-10-2013 ORDER PER R.K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 29- 04-2009 PASSED U/S.12A OF THE INCOME TAX ACT BY THE LD. CIT-I, PUNE REFUSING REGISTRATION OF THE TRUST. 2. THERE IS A DELAY OF 1138 DAYS IN FILING OF THE A PPEAL BY THE ASSESSEE TRUST FOR WHICH THE ASSESSEE HAS FILED A CONDONATIO N PETITION ALONG WITH AN AFFIDAVIT EXPLAINING THE REASONS FOR SUCH DELAY. A FTER HEARING BOTH THE SIDES, THE DELAY IN FILING OF THIS APPEAL BY THE ASSESSEE IS CONDONED. 3. THE ONLY EFFECTIVE GROUND RAISED BY THE ASSESSEE READS AS UNDER : ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW, THE LD. CIT-I, ERRED IN NOT GRANTING THE REGISTRATION U/S.12A OF THE INCOME TAX ACT, 1961 WITHOUT APPRECIATING THE FACT THAT THE TRUSTS SOLE ACTIVIT Y IS EDUCATION AND IT FULLY COMPLIES WITH THE PROVISIONS OF SECTION 2(15) OF THE INCOME TAX ACT, 1961. 2 4. AFTER HEARING BOTH THE SIDES, WE FIND THE LD. CI T-I, PUNE DENIED REGISTRATION U/S.12A BY HOLDING AS UNDER : OFFICE OF THE COMMISSIONER OF INCOME TAX-I, PUNE IST FLOOR, PMT BUILDING, B-WING, SHANKAR SHETH ROAD , SWARGATE PUNE 411037. PHONE NO.020-24441140, 24444360, 244486669EPABX), F AX : 020-24445524 --------------------------------------------------- --------------------------------------------------- ----------- NO.PN/CIT-I/TECH/SV/REGN./2009-10/220 DATE : 29. 04.2009 TO, THE DIRECTOR/SECRETARY, SAHAKAR VARDHINI, FLAT NO.11, PENDSE BHUVAN CO-OP HOUSING SOCIETY, 495, SADASHIV PETH, OPP: SAHITYA PARISHAD, TILAK ROAD, PUNE 411030, SIR, SUB : YOUR APPLICATION DATED 12-03-2009 FOR REGISTR ATION U/S.12A OF THE I.T. ACT, 1961 REG. PLEASE REFER TO THE ABOVE AND THE PERSONAL APPEARAN CE OF YOUR REPRESENTATIVE SHRI ABHAY MATE, CA AND SHRI KORDE, TRUSTEE BEFORE THE COMMISSIONER OF INCOME-TAX-I, PUNE ON 21-04-2009. 2. IN THIS CONNECTION, I AM DIRECTED TO CONVEY THAT THE COMMISSIONER OF INCOME-TAX-I, PUNE HAS NOT CONSIDERED YOUR APPLICAT ION FIT FOR GRANT OF REGISTRATION U/S.12A OF THE INCOME-TAX ACT, 1961 AS THE TRUSTS ACTIVITIES ARE NOT CHARITABLE IN NATURE, I.E. NOT IN ACCORDANCE WITH THE PROVISO TO SUB-SECTION 15 OF SECTION 2 OF THE INCOME-TAX ACT, 1961. YOUR APPLICATION IS, THEREFO RE, FILED. YOURS FAITHFULLY, SD/- (SMT. RATHI UNNI)I INCOME-TAX OFFICER (TECH-I), FOR COMMISSIONER OF INCOME-TAX-I, PUNE 5. THE LD. COUNSEL FOR THE ASSESSEE REFERRING TO TH E PAPER BOOK CONTAINING 40 PAGES SUBMITTED THAT VARIOUS DETAILS WERE FILED BEFORE THE LD.CIT WHO WITHOUT CONSIDERING THE SUBMISSIONS HAS PASSED A NO N-SPEAKING ORDER DENYING THE REGISTRATION. HE SUBMITTED THAT ON THE BASIS O F VARIOUS DETAILS FURNISHED THE TRIBUNAL SHOULD DIRECT THE CIT TO GRANT REGISTR ATION U/S.12A. IN HIS ALTERNATE SUBMISSION HE SUBMITTED THAT THE MATTER M AY BE RESTORED TO THE FILE OF THE CIT WITH A DIRECTION TO PASS A SPEAKING ORDER. 3 6. THE LD. DEPARTMENTAL REPRESENTATIVE ON THE OTHER HAND WHILE SUPPORTING THE ORDER OF THE LD.CIT SUBMITTED THAT S HE HAS NO OBJECTION IF THE MATTER IS RESTORED TO THE FILE OF THE LD.CIT WITH A DIRECTION TO PASS A SPEAKING ORDER. 7. AFTER HEARING BOTH THE SIDES, WE FIND THE VARIOU S DETAILS FURNISHED BY THE ASSESSEE APPEARS TO HAVE NOT BEEN CONSIDERED BY THE LD.CIT WHO IN A VERY BRIEF NON-SPEAKING AND CRYPTIC ORDER HAS REFUSED RE GISTRATION U/S.12A. HE HAS NOT GIVEN THE REASONS AS TO WHICH ACTIVITIES OF THE TRUST ARE NOT CHARITABLE IN NATURE. UNDER THESE CIRCUMSTANCES, WE DEEM IT FIT AND PROPER TO RESTORE THE ISSUE TO THE FILE OF THE LD.CIT WITH A DIRECTION TO PASS A SPEAKING ORDER EITHER GRANTING OR REFUSING REGISTRATION U/S.12A. WE HOLD AND DIRECT ACCORDINGLY. THE GROUND RAISED BY THE ASSESSEE IS ACCORDINGLY AL LOWED FOR STATISTICAL PURPOSES. 8. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF, I.E. ON 07 TH OCTOBER, 2013. SD/- SD/- (SHAILENDRA KUMAR YADAV) (R. K. PANDA) JUDICIAL MEMBER ACCOU NTANT MEMBER PUNE DATED: 07 TH OCTOBER 2013 SATISH COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE 2. DEPARTMENT 3. CIT-I, PUNE 4 THE D.R, A PUNE BENCH 5. GUARD FILE BY ORDER // TRUE COPY // SENIOR PRIVATE SECRETARY ITAT, PUNE BENCHES, PUNE