Bible Fellowship Centre, Pune V. Commissioner of Income-tax - 1.,

ITA 1899/PUN/2013

• Counselvise Citation: 189924514 RSA 2013
• Duration Of Justice: 1 year(s) 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-01-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 14-01-2015
• Assessment Year: misc
• Appeal Filed On: 23-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K MODI
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR, JUDICIAL MEMBER ITA NO.1899/PN/2013 BIBLE FELLOWSHIP CENTRE, A-202, LUNKAD HERITAGE, VIMAN NAGAR, PUNE 411 014. PAN : AAATB8528J . APPELLANT VS. COMMISSIONER OF INCOME TAX-I, PUNE. . RESPONDENT ASSESSEE BY : MR. S. N. PURANIK DEPARTMENT BY : MR. A. K. MODI DATE OF HEARING : 14-01-2015 DATE OF PRONOUNCEMENT : 21-01-2015 ORDER PER G. S. PANNU, AM THE CAPTIONED APPEAL BY THE ASSESSEE IS DIRECTED AG AINST AN ORDER DATED 27.09.2013 PASSED BY THE COMMISSIONER OF INCO ME TAX-I, PUNE (IN SHORT THE COMMISSIONER) U/S 12AA(1)(B)(II) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) READ WITH RULE 17A OF THE INCOME T AX RULES, 1962 REJECTING AN APPLICATION DATED 26.03.2013 FILED BY THE ASSESSEE SEEKING GRANT OF REGISTRATION U/S 12A OF THE ACT. 2. AT THE TIME OF HEARING, THE LD. REPRESENTATIVE F OR THE ASSESSEE SUBMITTED THAT THE APPELLANT IS A TRUST REGISTERED UNDER THE BOMBAY PUBLIC TRUST ACT, 1950 ON 08.03.1995. THE PRESENT APPEAL IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER DATED 27.09.2013 WHEREIN ASSESSEES APPLICATION DATED 28.03.2013 SEEKING REGISTRATION HAS BEEN REJE CTED. IT WAS POINTED OUT THAT EVEN ON AN EARLIER OCCASION, ASSESSEE HAD APPR OACHED THE COMMISSIONER FOR REGISTRATION VIDE APPLICATION DATED 19.10.2011 WHICH WAS REJECTED BY THE COMMISSIONER VIDE ORDER DATED 18.04.2012. IT WAS P OINTED OUT THAT AGAINST ITA NO.1899/PN/2013 THE ORDER OF THE COMMISSIONER DATED 18.04.2012, ASS ESSEE HAD PREFERRED AN APPEAL BEFORE THE TRIBUNAL AND THE TRIBUNAL VIDE IT S ORDER IN ITA NO.1580/PN/2013 DATED 31.12.2013 SET-ASIDE THE ORDE R OF THE COMMISSIONER AND RESTORED THE MATTER BACK TO HIS FILE FOR ADJUDI CATION AFRESH ON THE ISSUE OF GRANT OF THE REGISTRATION U/S 12A OF THE ACT. 3. WE FIND THAT THE IMPUGNED ORDER OF THE COMMISSIO NER ARISES FROM AN APPLICATION DATED 26.03.2013 MOVED BY THE ASSESSEE BEFORE HIM. THE COMMISSIONER HAS REJECTED THE APPLICATION ON THE GR OUND THAT THE SIMILAR PLEA OF THE ASSESSEE CANVASSED VIDE APPLICATION DATED 19 .10.2011 WAS REJECTED BY THE THEN COMMISSIONER VIDE ORDER DATED 18.04.2012. AS PER THE COMMISSIONER, ANY DEVIATION FROM THE ORDER DATED 18 .04.2012 WOULD TANTAMOUNT TO A REVIEW, WHICH WAS IMPERMISSIBLE. A CCORDINGLY, FOR THE REASONS STATED IN THE EARLIER ORDER DATED 18.04.201 2, THE APPLICATION HAS BEEN REJECTED. 4. IN THIS BACKGROUND, THE LD. REPRESENTATIVE SUBMI TTED THAT THE PRESENT APPEAL DOES NOT INDEPENDENTLY SURVIVE AND THAT THE MATTER MAY BE RESTORED BACK TO THE FILE OF THE COMMISSIONER, WHO IS ALREAD Y IN SESIN OF THE MATTER IN TERMS OF THE DIRECTIONS OF THE TRIBUNAL DATED 31.12 .2013 (SUPRA). THE LD. REPRESENTATIVE SUBMITTED THAT AFTER THE ORDER OF TH E TRIBUNAL DATED 31.12.2013 (SUPRA), THE COMMISSIONER HAS YET NOT DISPOSED OF T HE APPLICATION OF THE ASSESSEE SEEKING REGISTRATION U/S 12A OF THE ACT. 5. ON THE OTHER HAND, THE LD. DEPARTMENTAL REPRESEN TATIVE APPEARING FOR THE REVENUE HAS NEITHER CONTROVERTED THE FACTUAL MA TRIX BROUGHT OUT BY THE LD. REPRESENTATIVE FOR THE ASSESSEE AND NOR HE HAS OPPO SED ASSESSEES PRELIMINARILY PLEA OF REMANDING THE MATTER BACK TO THE FILE OF THE COMMISSIONER IN THE LIGHT OF THE ORDER OF THE TRIBUNAL DATED 31. 12.2013 (SUPRA). ITA NO.1899/PN/2013 6. IN VIEW OF THE AFORESAID DISCUSSION, WE DEEM IF FIT AND PROPER TO RESTORE THE MATTER BACK TO THE FILE OF THE COMMISSIONER, WH O SHALL CONSIDER AND ADJUDICATE THE ISSUE RAISED BY THE ASSESSEE IN ITS APPLICATION DATED 26.03.2013 CONCURRENTLY ALONG WITH SIMILAR ISSUE TH AT IS ALREADY PENDING IN HIS FILE IN TERMS OF DIRECTIONS OF THE TRIBUNAL DATED 3 1.12.2013 (SUPRA). 7. AT THE TIME OF HEARING, A PLEA WAS RAISED BY THE LD. REPRESENTATIVE TO THE EFFECT THAT THE NON-DISPOSAL OF THE ASSESSEES APPLICATION BY THE COMMISSIONER IS CREATING HARDSHIPS AND THEREFORE DI RECTIONS MAY BE ISSUED BY THE TRIBUNAL REQUIRING THE COMMISSIONER TO DISPOSE OF THE APPLICATION IN A TIME-BOUND MANNER. 8. WE HAVE HEARD THE AFORESAID PLEA BUT WE REFRAIN OURSELVES FROM GIVING OUT ANY SUCH DIRECTION TO THE COMMISSIONER. SO HOW EVER, ASSESSEE SHALL BE AT LIBERTY TO APPROACH THE COMMISSIONER SEEKING EXP EDITIOUS DISPOSAL OF HIS MATTER, IF SO ADVISED. 9. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES, AS ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST JANUARY, 2015. SD/- SD/- (R.S. PADVEKAR) (G.S. PANNU) JUDICIAL MEMBER ACCOUNTANT MEMBER PUNE, DATED: 21 ST JANUARY, 2015. SUJEET COPY OF THE ORDER IS FORWARDED TO : - 1) THE ASSESSEE; 2) THE DEPARTMENT; 3) THE CIT-I, PUNE; 4) THE DR B BENCH, I.T.A.T., PUNE; 5) GUARD FILE. BY ORDER //TRUE COPY// ASSISTANT REGISTRAR I.T.A.T., PUNE