Jungli Maharaj Temle Trust, Pune V. Income-tax Officer, Ward - 6(2), Pune

ITA 1953/PUN/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1535 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 26-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K VERMA
• Keywords: Benefit of exemption; Set aside
• Section: 12A; 12AA

Judgement Text

- IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, P UNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM / ITA NO.1953/PUN/2018 / ASSESSMENT YEAR : 2010-11 SHRI JUNGLI MAHARAJ TEMPLE TRUST, 1173, SHIVAJI NAGAR, PUNE-411 005. PAN : AAATS4945E .... / APPELLANT ! / V/S. THE INCOME TAX OFFICER, WARD 6(2), PUNE. / RESPONDENT ASSESSEE BY : SHRI PRATIK SANDBHOR REVENUE BY : SHRI M.K. VERMA / DATE OF HEARING : 19.03.2019 / DATE OF PRONOUNCEMENT : 19.03.2019 ' / ORDER PER PARTHA SARATHI CHAUDHURY, JM : THIS APPEAL PREFERRED BY THE ASSESSEE EMANATES FROM TH E ORDER OF THE LD. CIT(APPEALS), PUNE-10 DATED 08.10.2018 FOR THE ASSESSME NT YEAR 2010-11 AS PER GROUNDS OF APPEAL ON RECORD. 2. THE ONLY GRIEVANCE OF THE ASSESSEE IN THE PRESENT A PPEAL IS DENIAL OF BENEFIT OF EXEMPTION U/S.11 OF THE INCOME TAX ACT, 1961 (HE REINAFTER REFERRED TO AS THE ACT) DESPITE THE FACT THAT THE TRUST IS DUL Y REGISTERED U/S.12A/12AA OF THE ACT. 2 ITA NO. 1953/PUN/2018 A.Y.2010-11 3. THE BRIEF FACTS IN THIS CASE AS APPEARING IN THE ORDER OF THE LD. CIT(APPEALS) WHEREIN HE OBSERVES THAT THE ASSESSEE IS NO T REGISTERED U/S.12A OF THE ACT. THE LD. CIT(APPEALS) FURTHER STATES THAT IT DOE S NOT APPEAR THAT EVEN THE APPLICATION FOR REGISTRATION U/S.12A OF THE ACT WA S MADE BEFORE PRESCRIBED AUTHORITY BY THE ASSESSEE TRUST. MERELY BEC AUSE OF THE STATEMENT THAT THE REGISTRATION U/S.12A OF THE ACT WAS GRANTED BY THE CIT (EXEMPTIONS) BUT THE SAME IS MISSING, IN NO WAY PROVES THAT THE ASSE SSEE WAS ACTUALLY REGISTERED UNDER THE SAID SECTION WHICH IS A CONDITION PR ECEDENT FOR ELIGIBILITY OF BENEFIT OF EXEMPTION U/S.11 OF THE ACT. WHEN IT WAS CONTE NDED BY THE ASSESSEE BEFORE THE ASSESSING OFFICER THAT SUCH CERTIFICATE WAS MISSING AN FIR COULD HAVE BEEN LODGED TO THE POLICE STATION BY THE ASSE SSEE AND SO ALSO THE INCOME TAX DEPARTMENT COULD HAVE BEEN APPROACHED BY THE ASSESSEE FOR ISSUING A DUPLICATE/FRESH CERTIFICATE OF REGISTRATION BY FURNIS HING ANY EVIDENCE IN SUPPORT OF THE ASSESSEES CONTENTION THAT IT WAS GRA NTED REGISTRATION ALREADY BY THE CIT(EXEMPTIONS). WITH THESE OBSERVATIONS, THE LD. C IT(APPEALS) HAS DENIED THE BENEFIT OF EXEMPTION U/S.11 OF THE ACT TO THE ASSESSEE. 4. AT THE TIME OF HEARING THE LD. AR OF THE ASSESSEE V EHEMENTLY ARGUED THAT ALL THROUGHOUT THEY HAVE APPRAISED THE REVENUE AU THORITY THROUGH VARIOUS LETTER ON DIFFERENT DATES INTIMATING THEM THAT REG ISTRATION CERTIFICATE U/S.12A OF THE ACT OF THE ASSESSEE HAS BEEN LOST AND TH AT DUPLICATE COPY OF THE 12A REGISTRATION CERTIFICATE MAY BE ISSUED. THIS IS EVIDENT FROM PAG E NO. 3, 4 AND 6 OF THE PAPER BOOK FILED BEFORE US. THAT IN PAGE NO. 4 WHICH IS THE CO PY OF FIR FILED WITH THE SHIVAJI NAGAR POLICE CHOWKI REGARDING MIS SING DOCUMENT OF THE ASSESSEE I.E. 12A REGISTRATION CERTIFICATE NO.1845. TH E SAID LETTER IS ADDRESSED TO THE ACIT, PUNE. THROUGH THESE DOCUMENTS, THE LD.AR OF THE ASSESSEE DEMONSTRATED THAT THEY HAVE FAIRLY INTIMATED A ND INFORMED THE DEPARTMENT REGARDING MISSING OF 12A REGISTRATION CERTIFICATE AND THEY HAVE 3 ITA NO. 1953/PUN/2018 A.Y.2010-11 LODGED FIR TO THAT EFFECT. THE LD. AR OF THE ASSESSEE FU RTHER INVITED OUR ATTENTION TO PAGES 35, 40 AND 44 OF THE PAPER BOOK WHE REIN THE COPIES OF ACKNOWLEDGEMENTS OF RETURN FILED FOR THE VARIOUS ASSESSMEN T YEARS HAVE BEEN ENCLOSED AND FROM THERE IT IS EVIDENT THAT THE ASSESSEE WAS ALREADY REGISTERED U/S.12A OF THE ACT. 4.1 THE LD. AR FURTHER SUBMITTED THAT ONCE THE REGISTRAT ION CERTIFICATE U/S.12A OF THE ACT HAS BEEN GRANTED, THERE IS NO NEED FO R ANY KIND OF RENEWAL APPLICATION OR ANY KIND OF APPLICATION FOR CONTINUANCE OF SUCH REGISTRATION CERTIFICATE EVEN AFTER THE AMENDMENT COMING INTO EFFECT OF SECTION 12AA OF THE ACT. ONCE REGISTRATION U/S.12A/12AA OF THE ACT IS GRANTED , IT GOES ON FOR PERPETUITY UNTIL AND UNLESS EXPRESSLY CANCELED AS PER PR OVISIONS OF LAW BY THE ISSUING AUTHORITY. IN THE CASE OF THE ASSESSEE NOTHING AS SUCH HAPPENED AND THE ASSESSEE HAS POSSESSED REGISTRATION U/S.12A OF THE ACT VIDE CERTIFICATE NO.1845 RIGHT FROM ASSESSMENT YEAR 1975-76 ONWARDS AND IT HAD BEEN FILING ITS RETURN OF INCOME FOR PAST 5 DECADES AND BEEN CLAIMING EXEMPTION U/S.11 OF THE ACT SINCE ASSESSMENT YEAR 1975-76 ONWARDS. THES E DOCUMENTS HAVE BEEN ANNEXED AT PAGE NO. 8 TO 63 OF THE PAPER BOOK FILED BEFORE US. THE CERTIFICATE NO.1845 U/S.12A OF THE ACT AND THE DATE OF ITS EFFECT HAS BEEN DULY MENTIONED IN THE RELEVANT COLUMN OF THE INCOME TAX RETURN AS REQUIRED FOR ASSESSMENT YEAR 2004-05 TO 2006-07 WHICH ARE ANNEXED AT PAGE NO. 35 TO 44 OF THE PAPER BOOK FILED BEFORE US. 4.2 THE LD. AR FURTHER SUBMITTED THAT SINCE THE ASSESS EE WAS HAVING REGISTRATION U/S.12A OF THE ACT FROM ASSESSMENT YEAR 197 5-76 ONWARDS, THEREFORE, THEY SHOULD GET BENEFIT OF EXEMPTION U/S.11 OF TH E ACT EVEN IN THE RELEVANT ASSESSMENT YEAR ALSO. 4 ITA NO. 1953/PUN/2018 A.Y.2010-11 5. THE LD. DR, PER CONTRA HAS PLACED RELIANCE ON THE OR DER OF THE LD. CIT(APPEALS). 6. WE HAVE PERUSED THE CASE RECORD AND HAVE GIVEN CO NSIDERABLE THOUGHT TO THE RELEVANT DOCUMENTS AND EVIDENCES PLACED ON RECO RD. WE OBSERVE THAT THE ASSESSEE HAS OBTAINED REGISTRATION CERTIFICATE U/S.12A OF THE ACT SINCE ASSESSMENT YEAR 1975-76 ONWARDS THROUGH CERTIFICATE NO .1845. THE SAID REGISTRATION CERTIFICATE WAS LOST AND THE ASSESSEE HAS ALS O INFORMED THE DEPARTMENT ABOUT THE SAME AND THE ASSESSEE FILED FIR R EGARDING THE MISSING OF THE 12A REGISTRATION CERTIFICATE. THEREFORE, LEGAL RESPONS IBILITY HAS BEEN DULY COMPLIED WITH BY THE ASSESSEE. THE REQUIREMENT OF LAW IS CRYSTAL CLEAR THAT ONCE REGISTRATION U/S.12A OR EVEN AFTER AMENDMENT SECTION 12AA IS GRANTED THEN IT IS FOR PERPETUITY UNTIL OR UNLESS EXPRESS LY REVOKED BY THE DEPARTMENT AS PER PROVISIONS OF LAW. THROUGH THE COPIES OF RETURN ACKNOWLEDGEMENTS FILED BEFORE US, IT IS CLEAR THAT THE ASSES SEE WAS CLAIMING THE BENEFIT OF REGISTRATION U/S.12A OF THE ACT AND SUBSEQU ENTLY GETTING BENEFIT U/S.11 OF THE ACT ESPECIALLY FROM ASSESSMENT YEAR 2004-0 5 TO 2006-07. THE FACTS FURTHER REVEAL THAT IN ORDER TO KEEP ALL SPECULATIONS AT REST, THE ASSESSEE HAS AGAIN APPLIED FOR FRESH REGISTRATION U/S.12AA OF THE AC T ON 17.06.2013 AND HAVE GOT THE CERTIFICATE OF REGISTRATION U/S.12AA OF TH E ACT FROM 10.12.2013. THE FACTS THEREFORE DEMONSTRATES THAT THE ASSESSEE HAS ALL THROUGHOUT ACTED IN A BONA-FIDE MANNER AND ABSOLUTELY THERE IS NO DOUBT THAT IT IS REGISTERED U/S.12A OF THE ACT. THAT ALL THROUGHOUT TH E RETURNS FILED, THE ASSESSEE HAS CLAIMED BENEFIT OF EXEMPTION U/S.11 OF THE ACT BEING REGISTERED U/S.12A OF THE ACT AND THE REVENUE AUTHORITIES HAVE ACC EPTED SUCH RETURN AND THERE HAS NOT BEEN ANY OBJECTION AT ANY POINT OF T IME FROM THE REVENUE AUTHORITIES. 5 ITA NO. 1953/PUN/2018 A.Y.2010-11 7. THAT TAKING TOTALITY OF FACTS AND CIRCUMSTANCES INTO C ONSIDERATION LEGAL RIGHT BY WAY OF REGISTRATION U/S.12A OF THE ACT HAS BEE N BESTOWED ON THE ASSESSEE TRUST AND THEREFORE THE BENEFIT OF EXEMPTION U/S.11 OF TH E ACT SHOULD ALSO BE PROVIDED TO THE ASSESSEE IN THE RELEVANT ASSESS MENT YEAR. IN VIEW OF THE MATTER, WE SET ASIDE THE ORDER OF THE LD. CIT(APPEALS ) AND ALLOW THE APPEAL OF THE ASSESSEE. 8. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON 19 TH DAY OF MARCH, 2019. SD/- SD/- R.S.SYAL PA RTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 19 TH MARCH, 2019. SB '#$%&'(' % / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS), PUNE-10. 4. THE CIT(EXEMPTIONS), PUNE 5. '#$ %%&' , ( &' , - )*+ , / DR, ITAT, SMC BENCH, PUNE. 6. $,- ./ / GUARD FILE. // TRUE COPY // (0 / BY ORDER, %1 &+ / PRIVATE SECRETARY ( &' , / ITAT, PUNE. 6 ITA NO. 1953/PUN/2018 A.Y.2010-11 DATE 1 DRAFT DICTATED ON 19 .03 .2019 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 19 .03 .201 9 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