M/s. Doon Valley Special Development Authority, Dehradun V. Addl CIT, Dehradun

ITA 2104/DEL/2013

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7497 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-08-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Next Hearing Date: 02-08-2016
• Assessment Year: 2004-2005
• Appeal Filed On: 10-04-2013
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUNIL CHANDER SHARMA
• Assessee Lawyers: MAHESH B CHHIBBER
• Keywords: Charitable institution
• Section: 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH B BB B : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT AND AND AND AND S SS SHRI SUDHANSHU SRIVASTAVA HRI SUDHANSHU SRIVASTAVA HRI SUDHANSHU SRIVASTAVA HRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO S SS S . .. . 2103/DEL/2013 & 2104/DEL/2013 2103/DEL/2013 & 2104/DEL/2013 2103/DEL/2013 & 2104/DEL/2013 2103/DEL/2013 & 2104/DEL/2013 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR S SS S : : : : 2006 2006 2006 2006 - -- - 07 & 2004 07 & 2004 07 & 2004 07 & 2004 - -- - 05 0505 05 M/S DOON VALLEY SPEC M/S DOON VALLEY SPEC M/S DOON VALLEY SPEC M/S DOON VALLEY SPEC IAL AREA IAL AREA IAL AREA IAL AREA DEVELOPMENT AUTHORITY, DEVELOPMENT AUTHORITY, DEVELOPMENT AUTHORITY, DEVELOPMENT AUTHORITY, 30/2, MOHINI ROAD, 30/2, MOHINI ROAD, 30/2, MOHINI ROAD, 30/2, MOHINI ROAD, DEHRADUN. DEHRADUN. DEHRADUN. DEHRADUN. PAN : AAALD0125F. PAN : AAALD0125F. PAN : AAALD0125F. PAN : AAALD0125F. VS. VS. VS. VS. ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, RANGE RANGE RANGE RANGE- -- -1, 1,1, 1, DEHRADUN. DEHRADUN. DEHRADUN. DEHRADUN. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI MAHESH B. CHHIBBE R, ADVOCATE. RESPONDENT BY : SHRI S UNIL CHANDER SHARMA, CIT - DR. DATE OF HEARING : 02.08.2016 02.08.2016 02.08.2016 02.08.2016 DATE OF PRONOUNCEMENT : 03.08.2016 03.08.2016 03.08.2016 03.08.2016 ORDER ORDER ORDER ORDER PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP : :: :- -- - THESE APPEALS BY THE ASSESSEE FOR THE ASSESSMENT YEARS 2006- 07 AND 2004-05 ARE DIRECTED AGAINST THE ORDER OF LEA RNED CIT(A)-I, DEHRADUN DATED 16 TH JANUARY, 2013. 2. THE MAIN GROUND IN BOTH THESE APPEALS IS DENIAL OF EXEMPTION TO THE ASSESSEE AS A CHARITABLE TRUST ON THE GROUND THAT THE TRUST IS NOT REGISTERED U/S 12AA OF THE INCOME-TAX ACT, 1961 WITH THE CIT IN THE RELEVANT ASSESSMENT YEARS. 3. AT THE TIME OF HEARING BEFORE US, IT WAS POINTED O UT BY THE LEARNED COUNSEL THAT THE CIT VIDE ORDER DATED 29 TH JANUARY, 2010 HAS GRANTED REGISTRATION TO THE ASSESSEE TRUST U/S 12AA WITH E FFECT FROM 23 RD JULY, 2009. THE ASSESSEE HAD FILED A PETITION TO THE CBDT FOR ITA-2103 & 2104/D/2013 2 WAIVING THE DELAY IN FILING OF THE APPLICATION FOR REGISTRATION OF THE TRUST. THE CBDT, VIDE ORDER DATED 4 TH MAY, 2016, HAS CONDONED THE DELAY IN FILING OF THE APPLICATION FOR REGISTRATION OF THE TR UST U/S 12AA AND THEREAFTER, THE ASSESSEE HAS FILED AN APPLICATION WITH THE CIT(EXEMPTIONS) FOR GRANTING REGISTRATION TO THE TRU ST FOR THE PERIOD RELEVANT TO ASSESSMENT YEARS 2004-05 TO 2009-10. HE, TH EREFORE, SUBMITTED THAT THE MATTER MAY BE SET ASIDE TO THE FILE OF THE ASSESSING OFFICER TO BE READJUDICATED AFTER THE ADJUDICATION OF THE ASSESSEES APPLICATION FOR REGISTRATION OF THE TRUST. 4. LEARNED CIT-DR RELIED UPON THE ORDERS OF AUTHORIT IES BELOW. 5. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF BOTH THE SIDES AND HAVE PERUSED THE MATERIAL PLACED BEFORE US. WE F IND THAT THE CBDT, VIDE ORDER DATED 4 TH MAY, 2016 PASSED U/S 119(2)(B) OF THE INCOME-TAX ACT, 1961, HAS CONDONED THE DELAY IN FILI NG OF THE APPLICATION U/S 12AA OF THE ACT. THE RELEVANT PORTI ON OF THE CBDTS ORDER READS AS UNDER:- THE MATTER HAS BEEN EXAMINED BY THE CENTRAL BOARD O F DIRECT TAXES (CBDT). AFTER CONSIDERING THE MATTER, T HE DELAY IN FILING APPLICATION FOR REGISTRATION U/S 12A A OF ACT IS HEREBY CONDONED U/S 119(2)(B) OF THE ACT FOR THE A.Y S. 2004-05, 2005-06, 2006-07, 2007-08 & 2009-10. HOWE VER, IT SHALL BE OPEN FOR THE AUTHORITY GRANTING REGISTRAT ION U/S 12AA OF THE ACT TO SATISFY ITSELF ABOUT THE FULFILLMEN T OF CONDITIONS PRESCRIBED UNDER THE ACT WHICH ARE NECESSAR Y FOR GRANTING SUCH REGISTRATION. 6. THEREAFTER, THE ASSESSEE HAS FILED AN APPLICATION DAT ED 15 TH JUNE, 2016 WITH THE CIT(EXEMPTIONS), LUCKNOW SEEKING REGISTR ATION OF THE TRUST FOR THE PERIOD RELEVANT TO ASSESSMENT YEARS 2004-05 TO 2009-10. THUS, THE ISSUE OF ASSESSMENT YEARS UNDER APPEAL BEFORE US IS UNDER CONSIDERATION BEFORE THE CIT(EXEMPTIONS). IN VIEW OF THE ABOVE, WE ITA-2103 & 2104/D/2013 3 DEEM IT PROPER TO SET ASIDE THE ORDERS OF AUTHORITIES BELOW AND RESTORE THE MATTER TO THE FILE OF THE ASSESSING OFFICER. WE DI RECT HIM TO READJUDICATE THE ISSUE AFTER TAKING INTO ACCOUNT THE OUTCOME OF THE ASSESSEES APPLICATION FILED FOR REGISTRATION U/S 12A OF T HE ACT FOR THE RELEVANT ASSESSMENT YEAR. 7. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE DEEMED TO BE ALLOWED FOR STATISTICAL PURPOSES. DECISION PRONOUNCED IN THE OPEN COURT ON 03.08.2016. SD/- SD/- (SUDHANSHU SRIVASTAVA (SUDHANSHU SRIVASTAVA (SUDHANSHU SRIVASTAVA (SUDHANSHU SRIVASTAVA ) )) ) ( (( ( G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL ) )) ) JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : M/S DOON VAL M/S DOON VAL M/S DOON VAL M/S DOON VALLEY SPECIAL AREA LEY SPECIAL AREA LEY SPECIAL AREA LEY SPECIAL AREA DEVELOPMENT AUTHORITY, 30/2, MOHINI ROAD, DEVELOPMENT AUTHORITY, 30/2, MOHINI ROAD, DEVELOPMENT AUTHORITY, 30/2, MOHINI ROAD, DEVELOPMENT AUTHORITY, 30/2, MOHINI ROAD, DEHRADUN. DEHRADUN. DEHRADUN. DEHRADUN. 2. RESPONDENT : ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, RANGE RANGE RANGE RANGE- -- -1, DEHRADUN. 1, DEHRADUN. 1, DEHRADUN. 1, DEHRADUN. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR