Sambhav Care Foundation, Nathdwara V. CIT (Exemption), Jaipur

ITA 179/JODH/2019

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 9707 (ITAT-JODHPUR)
• Duration Of Justice: 1 year(s) 7 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2019-2020
• Appeal Filed On: 17-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K C BHADOK LD
• Assessee Lawyers: SHYAM S SINGHVI CA LD
• Section: 80G; 12AA

Judgement Text

1 ITA NOS.179 & 55/JODH/2019 SAMBHAV CARE FOUNDATION IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR , , BEFORE HONBLE SHRI SANDEEP GOSAIN, JM AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM (HEARING THROUGH VIDEO CONFERENCING MODE) ./ I.T.A. NO.179/JODH/2019 & ./ I.T.A. NO.55/JODH/2019 SAMBHAV CARE FOUNDATION GARIYON KI MAGRI NATHDWARA, RAJSAMAND RAJASTHAN-313 301. / VS. C IT (EXEM P TIONS) ( JAIPUR ) KAILASH HEIGHTS, LAL KOTHI TONK ROAD, JAIPUR RAJASTHAN-302 015. ./ ./PAN/GIR NO. AAXCS-9504-R ( /APPELLANT ) : ( / RESPONDENT ) ASSESSEE BY : SHRI SHYAM S. SINGHVI (CA)- LD. AR REVENUE BY : SHRI K.C. BHADOK - LD. CIT- DR / DATE OF HEARING : 02/11/2020 / DATE OF PRONOUNCEMENT : 21/12/2020 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER): - 1. IN THESE APPEALS, THE ASSESSEE IS AGGRIEVED BY R EJECTION OF REGISTRATION APPLICATION U/S 12AA AS WELL AS U/S 80 G(5) BY LD. CIT(EXEMPTION) VIDE SEPARATE ORDERS DATED 28/01/201 9. 2 ITA NOS.179 & 55/JODH/2019 SAMBHAV CARE FOUNDATION 2. THE REGISTRY HAS NOTED A DELAY OF 49 DAYS IN ITA NO.179/JODH/2019 WHICH ARISES OUT OF THE FACT THAT THE ASSESSEE WAS DENIED REGISTRATION VIDE TWO SEPARATE ORDERS BO TH DATED 28/01/2019. HOWEVER, THE ASSESSEE PREFERRED SINGLE APPEAL AGAINST BOTH THE ORDERS. THIS APPEAL WAS FILED WITHIN TIME. SUBSEQUENTLY, REALIZING THE MISTAKE, SEPARATE APPEAL HAS BEEN FIL ED AND ACCORDINGLY, DELAY HAS TAKEN PLACE. GOING BY THE SUBMISSIONS, WE FIND THAT THE DELAY WA S UNINTENTIONAL, BONA-FIDE AND UNDER THE MISTAKEN IMPRESSION. THEREF ORE, WE ARE INCLINED TO CONDONE THE DELAY AND PROCEED WITH ADJU DICATION OF APPEALS, ON MERITS. 3. THE PERUSAL OF ORDER REJECTING REGISTRATION U/S 12AA WOULD SHOW THAT THE ASSESSEE FILED FORM NO.10A ON 19/07/2 018 SEEKING REGISTRATION U/S 12AA OF THE ACT. THE ASSESSEE WAS DIRECTED TO SUBMIT CERTAIN DOCUMENTS / EXPLANATIONS. BUT NO COM PLIANCE WAS MADE. DESPITE ANOTHER OPPORTUNITY, FULL COMPLIANCE WAS NOT MADE. GOING BY THE MATERIAL ON RECORD, LD. CIT(E) CONCLUD ED THAT THE ASSESSEE WAS NOT INTERESTED IN REGISTRATION AND THE REFORE THE APPLICATION WAS REJECTED. CONSEQUENTLY, REGISTRATIO N U/S 80G WAS ALSO DENIED. AGGRIEVED, THE ASSESSEE IS IN FURTHER APPEAL BEFORE US. 4. THE LD. AR ADVANCED ARGUMENTS IN SUPPORT OF REGI STRATION APPLICATIONS AND SUBMITTED THAT THE ASSESSEE WAS VE RY MUCH INTERESTED IN GETTING THE REGISTRATIONS. OUR ATTENT ION HAS BEEN DRAWN TO THE FACT THAT ALL THE REQUISITE DETAILS / DOCUME NTS WERE DULY FILED BY THE ASSESSEE WITH ITO (EXEMPTION), WHICH WAS IGN ORED WHILE REJECTING THE APPLICATIONS. THE LD. CIT-DR SUBMITTE D THAT THE 3 ITA NOS.179 & 55/JODH/2019 SAMBHAV CARE FOUNDATION ASSESSEES OWN NEGLIGENCE HAS RESULTED INTO REJECTI ON OF APPLICATIONS. 5. AFTER GOING THROUGH THE ARGUMENTS AS WELL AS MAT ERIAL PLACED BEFORE US, WE OPINE THAT THE ASSESSEE DESERVE ANOTH ER OPPORTUNITY OF HEARING BEFORE REJECTION OF APPLICATIONS. THE DE TAILS / DOCUMENTS FILED BY THE ASSESSEE HAVE NOT BEEN CONSIDERED BEFO RE REJECTING THE APPLICATIONS. THEREFORE, WE DEEM IT FIT TO RESTORE THE MATTER OF REGISTRATION U/S 12AA AS WELL U/S 80G BACK TO THE F ILE OF LD. CIT(EXEMPTION) TO RE-ADJUDICATE THE SAME AFTER AFFO RDING ANOTHER OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSE E, IN TURN, IS DIRECTED TO SUBSTANTIATE HIS STAND AND THE FAILURE TO DO SO WOULD ENABLE LD. CIT(E) TO PROCEED WITH DISPOSAL OF APPLI CATIONS ON THE BASIS OF MATERIAL ON RECORD. 6. BOTH THE APPEALS STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED U/R 34(4) OF INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963. SD/- SD/- (SANDEEP GOSAIN) (MAN OJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 21/12/2020 SR.PS:-JAISY VARGHESE ! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. !' / THE RESPONDENT 3. # ( ) / THE CIT(A) 4. # / CIT CONCERNED 5. $%!& ' , ' , ' / DR, ITAT, JODHPUR 6. %)*+ / GUARD FILE 4 ITA NOS.179 & 55/JODH/2019 SAMBHAV CARE FOUNDATION / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, JODHPUR.