Shree Ballaleshwar Devasthan, Raigad V. Commissioner of Income-tax - II,

ITA 1774/PUN/2013

• Counselvise Citation: [2014] 120 COUNSELVISE.COM (IT) 8476 (ITAT-PUNE)
• Duration Of Justice: 11 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-09-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 24-09-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VERMA
• Keywords: Retrospective amendment

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. 1774/PN/2013 SHREE BALLALESHWAR DEVASTHAN, PALI, TALUKA : SUDHAGAD, DIST : RAIGAD, MAHARASHTRA 410205 .. APPELLANT PAN NO.AAETS3879H VS. CIT-II, THANE .. RESPONDENT ASSESSEE BY : NONE REVENUE BY : SMT. M.S. VERMA DATE OF HEARING : 08-09-2014 DATE OF PRONOUNCEMENT : 09-09-2014 ORDER PER R.K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 06-08-2013 OF THE CIT-II, THANE REJECTING THE APPLICATION FOR REGISTRATION U/S.12A AND 80G. 2. DESPITE SERVICE OF NOTICE NONE APPEARED ON BEHAL F OF THE ASSESSEE. THEREFORE, THIS APPEAL IS BEING DECIDED ON THE BASIS OF MATERIAL AVAILABLE ON RECORD AND AFTER HEARING THE LD. DEPARTMENTAL REPRESENTATIVE. 3. THE ONLY EFFECTIVE GROUND RAISED BY THE ASSESSEE READS AS UNDER : ON FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW, THE LD.CIT-II HAS ERRED IN NOT CONSIDERING AND THEREBY REJECTING APPLI CATION FOR REGISTRATION U/S.12A W.E.F. 01-04-1973 AND CERTIFICAT E U/S.80G OF THE I.T. ACT, 1961. 2 4. AFTER GOING THROUGH THE MATERIAL ON RECORD AND A FTER HEARING THE LD. DEPARTMENTAL REPRESENTATIVE, WE FIND THE AP PLICATION FOR REGISTRATION U/S.12A AND CERTIFICATE U/S.80G WAS RE JECTED BY THE LD. CIT BY STATING AS UNDER : THE TRUSTEES, SHREE BALLALESHWAR DEVASTHAN, PALI, TALUKA SUDHAGAD, DISTRICT RAIGAD - 410205 SIR, SUB : YOUR APPLICATION FOR REGISTRATION U/S.12A & CER TIFICATE U/S.80G OF THE I.T. ACT REG. PLEASE REFER TO YOUR APPLICATION DT.16-03-2012 FOR R EGISTRATION U/S.12A & CERTIFICATE U/S.80G OF THE I.T. ACT, 1961 W ITH RETROSPECTIVE EFFECT AND TO CONDONE THE DELAY TILL 3 1-03-2010. 2. IN THIS REGARD, I AM DIRECTED TO STATE THAT YOUR O RIGINAL APPLICATION DT. 28-06-1973 AS CLAIMED BY YOU WAS FILE D WITH THE CCIT, MUMBAI AND THEN WAS TRANSFERRED TO THE CCIT, PU NE. THE TRUST HAS NOT MADE ANY CORRESPONDENCE WITH THIS OFFICE IN THIS REGARD. ALSO, THE ORIGINAL APPLICATION DT. 28-06-19 73 WAS NOT TRANSFERRED TO THIS OFFICE FROM THE CCIT, PUNE. UNDE R THE CIRCUMSTANCES, THIS OFFICE HAS NO RECORD OF YOUR ORIGIN AL APPLICATION AND HENCE YOUR APPLICATION FOR REGISTRATION U/S.12A & CERTIFICATE U/S.80G OF THE I.T. ACT, 1961 WITH RETROSPECTIVE EFFE CT AND TO CONDONE THE DELAY TILL 31-03-2010 CANNOT BE CONSIDER ED BY THIS OFFICE. YOURS FAITHFULLY, SD/- (A.D. JADHAV) INCOME-TAX OFFICER (HQ), FOR COMMISSIONER OF INCOME-T AX-II, THANE. 4.1 FROM THE ABOVE, WE FIND THE APPLICATION OF THE ASSESSEE TRUST WAS REJECTED ON THE GROUND THAT THE ASSESSEE TRUST DID NOT MAKE ANY CORRESPONDENCE WITH THE OFFICE OF THE CIT AND FURTH ER THE ORIGINAL APPLICATION DATED 28-06-1973 WAS NOT TRANSFERRED FR OM THE OFFICE OF THE CCIT, PUNE TO THE OFFICE OF THE CIT-II, THANE. CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE, WE RESTORE THE I SSUE TO THE FILE OF THE 3 CIT WITH A DIRECTION TO GIVE ONE MORE OPPORTUNITY T O THE ASSESSEE TO REPRESENT ITS CASE. AT THE SAME TIME, THE DEPARTMEN T ALSO SHOULD ENSURE FOR TRANSFER OF THE APPLICATION FILED BY THE ASSESSEE BEFORE THE CCIT, MUMBAI WHICH WAS SUBSEQUENTLY TRANSFERRED TO CCIT, PUNE. WE HOLD AND DIRECT ACCORDINGLY. THE GROUND RAISED BY THE ASSESSEE IS ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 09-09-2014. SD/- SD/- (SHAILENDRA KUMAR YADAV) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEM BER PUNE DATED: 09 TH SEPTEMBER, 2014 SATISH COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE 2. DEPARTMENT 3. THE CIT-II, THANE 4. THE D.R, A PUNE BENCH 5. GUARD FILE BY ORDER // TRUE COPY // ASSISTANT REGISTRAR ITAT, PUNE BENCHES, PUNE