SHREE RAMKRISHNA CHARITABLE TRUST, THANE V. CIT (EXEMPTIONS), PUNE

ITA 1997/MUM/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 3883 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: G
• Assessment Year: 2019-2020
• Appeal Filed On: 10-12-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: B K BAGCHI
• Keywords: Charitable institution
• Section: 12AA

Judgement Text

, % ,& IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH E, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI MANOJ KUMAR AGGRAWAL, ACCOUNTANT MEMBER. . 1997 / / 2020 (. .2019-20 ) ITA NO. 1997/MUM/2020(A.Y.2019-20) SHREE RAMKRISHNA CHARITABLE TRUST, 703-704, CORONA A, DOSTI IMPERIA, MANPADA GHODBUNDER ROAD, THANE 400 607 PAN:AAYTS-3775-J / VS. : / APPELLANT COMMISSIONER OF INCOME TAX (EXEMPTION), ROOM NO.322, 3 RD FLOOR, INCOME TAX OFFICE, PMT BUILDING, SHANKAR SHETH ROAD, PUNE -411 037. : / RESPONDENT ASSESSEE BY : SHRI BHADRESH DOSHI REVENUE BY : SHRI B.K.BAGCHI / DATE OF HEARING : 30/09/2021 / DATE OF PRONOUNCEMENT : 30/09/2021 / ORDER PER VIKAS AWASTHY, J.M: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX(EXEMPTION), PUNE [IN SHO RT THE CIT(E)] DATED 27/09/2020 FOR THE ASSESSMENT YEAR 2019-20. 2 ITA NO. 1997/MUM/2020(A.Y.2019-20) 2. SHRI BHADRESH DOSHI, APPEARING ON BEHALF OF THE ASSESSEE SUBMITTED THAT THE ASSESSEE IS A CHARITABLE TRUST REGISTERED UNDER THE BOMBAY PUBLIC TRUST ACT, 1950. THE ASSESSEE MADE ONLINE APPLICATI ON FOR GRANT OF REGISTRATION UNDER SECTION 12AA OF THE INCOME TAX ACT, 1961 (IN SHORT 'THE ACT') ON 15/12/2019. THE CIT(E) WITHOUT EXAMINING THE DOCUM ENTS FURNISHED BY ASSESSEE REJECTED ASSESSEES APPLICATION FOR GRANT OF REGISTRATION UNDER SECTION 12AA OF THE ACT. THE LD. AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE SUBMITTED THAT A DIRECTION MAY BE GIVEN TO CIT(E) TO CONSIDER THE APPLICATION OF ASSESSEE, AFRESH. 3. SHRI B.K.BAGCHI REPRESENTING THE DEPARTMENT VEHE MENTLY SUPPORTED THE IMPUGNED ORDER PASSED UNDER SECTION 12AA OF THE ACT . HOWEVER, THE LD. DEPARTMENTAL REPRESENTATIVE SUBMITTED THAT HE HAS N O OBJECTION IF APPLICATION OF THE ASSESSEE IS RESTORED BACK TO CIT(E) FOR RECO NSIDERATION. 4. BOTH SIDES HEARD, IMPUGNED ORDER EXAMINED. A PE RUSAL OF THE IMPUGNED ORDER REVEALS THAT THE ASSESSEES APPLICATION FOR G RANT OF REGISTRATION UNDER SECTION 12AA OF THE ACT HAS BEEN REJECTED FOR THE R EASON THAT THE ASSESSEE HAS FAILED TO FURNISH COPIES OF BILLS/VOUCHERS IN SUPPO RT OF ITS CLAIM OF EXPENDITURE ON ACTIVITIES. TAKING INTO CONSIDERATION ENTIRET Y OF FACTS, WE DEEM IT APPROPRIATE TO RESTORE THIS APPEAL BACK TO THE FILE OF CIT(E) TO DECIDE THE APPLICATION OF ASSESSEE FOR GRANT OF REGISTRATION U NDER SECTION 12AA OF THE ACT, DENOVO, AFTER AFFORDING REASONABLE OPPORTUNITY OF H EARING TO THE ASSESSEE, IN ACCORDANCE WITH LAW. THE ASSESSEE IS DIRECTED TO F URNISH NECESSARY DOCUMENTS AS MAY BE REQUIRED BY THE OF CIT(E) WHILE CONSIDERI NG AFORESAID APPLICATION. 3 ITA NO. 1997/MUM/2020(A.Y.2019-20) 5. IN THE RESULT, IMPUGNED ORDER IS SET-ASIDE AND APPEAL BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THURSDAY, THE 30TH DAY OF SEPTEMBER, 2021. SD/- SD/- (MANOJ KUMAR AGGRAWAL) (VIKAS AWAST HY) & / ACCOUNTANT MEMBER / JUDICIAL MEMBER / MUMBAI, ,'/ DATED: 30/09/2021 VM , SR. PS(O/S) COPY OF THE ORDER FORWARDED TO : 1. - / THE APPELLANT , 2. ./ / THE RESPONDENT. 3. 0/ ( )/ THE CIT(A)- 4. 0/ CIT 5. 12./' , . . . , / DR, ITAT, MUMBAI 6. 23456 / GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI