Sanmati Sevabhavi Sanstha, Parbhani, Parbhani V. CIT (Exemp), Pune

ITA 20/PUN/2021

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1480 (ITAT-PUNE)
• Duration Of Justice: 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 04-02-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SANTOSH B GARUD
• Keywords: Period of limitation; Set aside
• Section: 12AA; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, J UDICIAL MEMBER . / ITA NO. 20 /PUN/20 21 SANMATI SEVABHAVI SANSTHA PARBHANI, B S KIDS, MAHARANI LAXMIBAI ROAD, PARBHANI - 431401 PAN : AAQTS0025D ....... / APPELLANT / V/S. CIT (EXEMPTION), PUNE / RESPONDENT ASSESSEE BY : SHRI SANTOSH B. GARUD REVENUE BY : SHRI DEEPAK GARG / DATE OF HEARING : 05 - 07 - 2021 / DATE OF PRONOUNCEMENT : 05 - 07 - 202 1 / ORDER PER S.S. VISWANETHRA RAVI, JM : THIS APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 26 - 09 - 2020 PASSED BY THE COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE. 2. THIS APPEAL WAS FILED WITH A DELAY OF 71 DAYS AND TO THAT EFFECT THE AFFIDAVIT DATED 02 - 02 - 2021 FILED REQUESTING THIS TRIBUNAL TO CONDONE THE SAID DELAY. ON PERUSAL OF THE SAME , UPON HEARING BOTH THE PARTIES , WE 2 ITA NO .20/PUN/2021 THEREFORE, CONDONE THE DELAY OF 71 DAYS BY PLACING RELIANCE ON THE HONBLE SUPREME COURT IN CIVIL ORIGINAL JURISDICTION IN THE CASE OF SUO MOTU WRIT PETITION (CIVIL) NO.3 OF 2020 DATED 23 - 03 - 2020, WHEREIN THE HONBLE SUPREME COURT WAS PLEASED TO EXTEND THE PERIOD OF LIMITATION PRESCRIBED UNDER THE GENERAL LAW OR SPECIAL L AWS WITH EFFECT FROM 15 - 03 - 2020 TILL FURTHER ORDERS , WHICH IS BEING EX TENDED FROM TIME TO TIME. 3. THE ONLY ISSUE RAISED BY THE ASSESSEE IS AS TO WHETHER THE CIT(EXEMPTION) JUSTIFIED IN REJECTING THE APPLICATION FILED SEEKING REGISTRATION U/S. 12AA OF TH E ACT IN THE FACTS AND CIRCUMSTANCES OF THE CASE. 4. HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE NOTE THAT THE ASSESSEE FILED ONLINE APPLICATION IN FORM NO. 10A FOR APPROVAL OF THE REGISTRATION U/S. 12AA OF THE ACT ON 22 - 02 - 2 020. UPON RECEIVING SUCH APPLICATION AND CONSIDERING EXTENSION OF TIME VIDE CBDT CIRCULAR THE CIT(EXEMPTION) ISSUED NOTICE ON 08 - 06 - 2020 REQUESTING TO UPLOAD CERTAIN OTHER INFORMATION/CLARIFICATION AND POSTED THE MATTER FOR PROCESS ON 30 - 06 - 2020. ACCORDI NG TO CIT(EXEMPTION) THE ASSESSEE DID NOT UPLOAD REQUISITE DETAILS AS ON 30 - 06 - 2020 AND FOR NOT UPLOADING OTHER INFORMATION SUCH AS NOC FROM THE OWNER OF THE PREMISES, COPY OF TRUST DEED/MOA, NOTE ON ACTIVITIES CONDUCTED IN LAST THREE YEARS OR SINCE INCEPT ION ETC. , THE CIT(EXEMPTION) REJECTED REQUEST FOR GRANTING OF REGISTRATION U/S. 12AA OF THE ACT. BEFORE US, THE LD. AR, SHRI SANTOSH B. GARUD SUBMITS THAT DUE TO NATIONAL LOCKDOWN IMPOSED TO CONTROL THE SPREAD OF PANDEMIC THE ASSESSEE COULD NOT UPLOAD THE REQUISITE DETAILS AS SOUGHT BY THE CIT(EXEMPTION). FURTHER, THEIR ONE UNIT OF SOCIETY BY NAME ADVITA SCHOOL OF EXCELLENCE GIVEN TO COVID - 19 COURANTYNE CENTER DUE TO WHICH THE ASSESSEE UNABLE TO COMPLY NOTICES ISSUED BY THE CIT(EXEMPTION). 3 ITA NO .20/PUN/2021 THE LD. DR, SH RI DEEPAK GARG FAIRLY CONCEDED THAT THERE WAS NO OPPORTUNITY FOR THE ASSESSEE TO COMPLY WITH THE NOTICES ISSUED BY THE CIT(EXEMPTION) DUE TO NATIONAL LOCKDOWN AND AGREED FOR REMANDING THE MATTER TO THE FILE OF CIT(EXEMPTION) FOR FRESH ADJUDICATION. THEREF ORE, IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE, WE DEEM IT PROPER TO REMAND THE MATTER TO THE FILE OF CIT(EXEMPTION) FOR ITS FRESH ADJUDICATION. THE ASSESSEE IS LIBERTY TO FILE EVIDENCE, IF ANY, IN SUPPORT OF GRANT OF REGIS TRATION U/S. 12AA OF THE ACT. THUS, THE ORDER OF CIT(EXEMPTIONS) IS SET ASIDE AND GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. 5. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 05 TH JULY, 2021 . SD/ - SD/ - ( INTURI RAMA RAO ) ( S.S. VISWANETHRA RAVI ) ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 05 TH JULY, 202 1 . RK / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT ( EXEMPTION), PUNE 4. , , , / DR, ITAT, B BENCH, PUNE. 5 . / GUARD FILE. // // TRUE COPY// / BY ORDER, / PRIVATE SECRETARY, , / ITAT, PUNE