Ashwini Sahakari Rugnalaya Ani Sanshidhan Kendra, Solapur V. Commissioner of Income-tax, (Exemption), Pune

ITA 1696/PUN/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9349 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 06-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B KISHORE
• Section: 6

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE BEFORE SHRI ANIL CHATURVEDI , AM AND SHRI PARTHA SARATHI CHAUDHURY , JM . / I TA NO. 1696 /PUN/20 19 ASHWINI SAHAKAR I RUGNALAYA ANI SANSHIDHAN KENDRA, SR. NO.7107, TANK PLOT NO.180, NORTH SADAR BAZAR, SOLAPUR, PIN - 413003 PAN : AAAJK0041K ....... / APPELLANT / V/S. THE COMMISSIONER OF INCOME TAX (EXEMPTION) PUNE. / RESPONDENT A SSESSEE BY : SHRI PRAMOD SHINGTE REVENUE BY : SHRI B. KISHORE / DATE OF HEARING : 0 9 .01.2020 / DATE OF PRONOUNCEMENT : 09 .01.2020 / ORDER PER PARTHA SARATHI CHAUDHU RY, JM : THIS APPEAL PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE LD.CIT (EXEMPTIONS), PUNE DATED 28.03.2019 PASSED U/S.80G(5)(VI) OF THE INCOME TAX ACT, 1961 ( HEREINAFTER REFERRED TO AS THE ACT) AS PER THE GROUNDS OF APPEAL ON RECORD. 2 ITA NO. 1696 /PUN/20 19 ASHWINI SAHAKARI RUGNALAYA ANI SANSHIDHAN KENDRA 2. THE ONLY GRIEVANCE OF THE ASSESSEE IS WITH REGARD TO THE ISSUE OF EXEMPTION U/S.80G OF THE ACT. 3. THE FACTS ON RECORD STATES THAT AN APPLICATION IN FORM 10G FOR APPROVAL O F THE TRUST/INSTITUTION WAS FILED ON 06.01.2017 REQUESTING FOR GRANTING OF EXEMPTION U/S.80G OF THE ACT BEFORE THE LD. CIT(EXEMPTIONS), PUNE. THEREAFTER, THE ORDER DATED 28.03.2019 WAS PASSED WHEREIN THE LD. CIT(EXEMPTIONS) HAD DENIED TO GRANT EXEMPTION U/ S.80G OF THE ACT TO THE ASSESSEE TRUST IN ABSENCE OF ANY DOCUMENTARY EVIDENCES AND OTHER PAPERS BEING NOT FILED BEFORE THE DEPARTMENT DEMONSTRATING THE GENUINENESS OF CHARITABLE ACTIVITIES CLAIMED TO BE CARRIED OUT BY THE ASSESSEE TRUST. THEREAFTER, VIDE O RDER DATED 28.03.2019, THE LD. CIT(EXEMPTIONS) HAD REJECTED THE APPROVAL OF THE ASSESSEE U/S.80G (5)(VI) OF THE ACT. 4. THE LD. AR OF THE ASSESSEE BEFORE US POINTED OUT THAT VIDE ORDER DATED 30.03.2017 I.E. PRIOR TO THIS REJECTION OF APPLICATION, THE ASSE SSEE TRUST HAD ALREADY GOT APPROVAL U/S.80G (5)(VI) OF THE ACT FROM 30.03.2017 TILL IT IS WITHDRAWN. THE LD. AR THEREFORE CONTENDED THAT ONCE APPROVAL U/S.80G OF THE ACT HAS BEEN GRANTED AND IT IS NOT BEING WITHDRAWN TILL DATE, THERE IS NO QUESTION OF REJE CTION OF APPLICATION U/S.80G OF THE ACT VIDE ORDER DATED 28.03.2019 WHICH THEREFORE BECOMES REDUNDANT. 5. THE LD. DR SOUGHT TIME TO VERIFY THE CONTENTIONS OF THE LD. AR AND SUBMITTED ON RECORD THAT HE HAD SENT LETTER TO THE LD. CIT(EXEMPTIONS) OFFICE, PU NE CLARIFYING THE ENTIRE SITUATION WHICH IS MADE PART OF THIS ORDER: 3 ITA NO. 1696 /PUN/20 19 ASHWINI SAHAKARI RUGNALAYA ANI SANSHIDHAN KENDRA THEREAFTER, ONE REPLY HAD COME FROM THE LD. CIT(EXEMPTIONS), PUNE DATED 07.01.2020 WHICH IS ALSO MADE PART OF THIS ORDER: 4 ITA NO. 1696 /PUN/20 19 ASHWINI SAHAKARI RUGNALAYA ANI SANSHIDHAN KENDRA 5 ITA NO. 1696 /PUN/20 19 ASHWINI SAHAKARI RUGNALAYA ANI SANSHIDHAN KENDRA THE LD. DR THEREFORE , SUBMITTED THAT IN ABSENCE OF ANY SPECIFIC FINDINGS, IT CANNOT BE SAID THAT THE APPROVAL U/S.80G OF THE ACT ONCE GRANTED TO THE ASSESSEE WAS WITHDRAWN AND IN ALL PROBABILITIES, IT IS STILL CONTINUING. 6. WE HAVE PERUSED THE CASE RECORDS AND HEARD THE RIV AL CONTENTIONS. WE FIND THAT VIDE ORDER DATED 28.03.2019, THE LD. CIT(EXEMPTIONS) HAD REJECTED THE APPROVAL OF EXEMPTION U/S.80G OF THE ACT TO THE ASSESSEE FOR THE REASON THAT RELEVANT DOCUMENTARY EVIDENCES WERE NOT FILED STATING THE GENUINENESS OF CHARITA BLE ACTIVITIES CONDUCTED BY THE ASSESSEE. HOWEVER, WE ALSO FIND THAT VIDE ORDER DATED 30.03.2017, THE ASSESSEE TRUST HAS ALREADY GOT APPROVAL U/S.80G(5)(VI) OF THE ACT FROM THE LD. CIT(EXEMPTIONS) WHICH IS STILL CONTINUING. THIS FACT HAS NOT BEEN DENIED BY THE LD. DR NOR ANY MATERIAL CONTRADICTING TO THESE FACTS WERE PLACED ON RECORD BY THE REVENUE AUTHORITIES. THEREFORE, WE ARE OF THE CONSIDERED VIEW, ONCE APPROVAL OF EXEMPTION U/S.80G(5)(VI) OF THE ACT HAS BEEN GRANTED BY THE DEPARTMENT TO THE ASSESSEE TR UST, IT HAS NOT BEEN WITHDR AWN AND IT IS STILL CONTINUING. THEREFORE, THE ORDER DATED 28.03.2019 IS REDUNDANT IN LAW AS WELL AS IN FACTS. 7. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED. ORDER PRO NOUNCED ON 09TH DAY OF JANUARY , 20 20 . SD/ - SD/ - ANIL CHATURVEDI PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 09 TH JANUARY, 2020. SB 6 ITA NO. 1696 /PUN/20 19 ASHWINI SAHAKARI RUGNALAYA ANI SANSHIDHAN KENDRA / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(EXEMPTIONS), PUNE. 4. THE ADDL. CIT (EXEMPTION), PUNE. 5 . , , , / DR, ITAT, A BENCH, PUNE. 6 . / GUARD FILE. // TRUE COPY // / BY ORDER, / PRIVATE SECRETARY , / ITAT, PUNE . 7 ITA NO. 1696 /PUN/20 19 ASHWINI SAHAKARI RUGNALAYA ANI SANSHIDHAN KENDRA DATE 1 DRAFT DICTATED ON 0 9 .01.2020 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 09 . 01 .20 20 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 DATE OF UPLOADING OF ORDER SR.PS/PS 8 FILE SENT TO BENCH CLERK SR.PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R 11 DATE OF DISPATCH OF ORDER