Christopher Educational Trust, Paschim Medinipur V. CIT, Kol-XIX, Kolkata, Kolkata

ITA 2146/KOL/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1556 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 7 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-07-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Next Hearing Date: 24-05-2017
• Assessment Year: misc
• Appeal Filed On: 27-11-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: GOULEN HANGSHING
• Section: 12A; 12AA

Judgement Text

1 ITA NO.2146/KOL/2014 CHRISTOPHER EDUCATIONAL TRUST, , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA () BEFORE .., /AND . , ) [BEFORE SHRI A. T. VARKEY, JM & SHRI M. BALAGANESH , AM] I.T.A. NO. 2146/KOL/2014 ASSESSMENT YEAR: CHRISTOPHER EDUCATIONAL TRUST (PAN: AAATC8866A) VS. COMMISSIONER OF INCOME-TAX, KOL- XIX, KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 24.05.2017 DATE OF PRONOUNCEMENT 12.07.2017 FOR THE APPELLANT SHRI SUBASH AGARWAL, ADVOCATE FOR THE RESPONDENT SHRI GOULEN HANGSHING, CIT, DR ORDER PER SHRI A.T.VARKEY, JM THIS IS AN APPEAL FILED BY THE ASSESSEE TRUST AGAIN ST THE ORDER OF LD. CIT, KOL-XIX, KOLKATA DATED 12.11.2014 FOR NOT GRANTING REGISTRAT ION U/S. 12AA OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FROM TH E DATE OF INCEPTION OF THE TRUST OR IN THE ALTERNATIVE FROM THE DATE ON WHICH THE TRUST APPLIE D FOR REGISTRATION U/S. 12AA OF THE ACT. 2. THE ONLY ISSUE THAT HAS BEEN RAISED BY THE ASSES SEE TRUST IS THAT THE ASSESSEE APPLIED FOR REGISTRATION U/S. 12AA OF THE ACT ON 31.05.2007 (PAPER BOOK PAGE 1 WHEREIN THE SEAL/STAMP OF THE OFFICE OF THE LD. CIT AND THE DAT E OF RECEIPT OF THE APPLICATION FOR REGISTRATION U/S. 12AA OF THE ACT IS ENDORSED AS 31 .05.2007). THE ASSESSEE IS AGGRIEVED BY THE FACT THAT THE LD. CIT AFTER MAKING ENQUIRIES FR OM THE DCIT, CIRCLE-2, MIDNAPORE AND JCIT, RANGE-2, MIDNAPORE AND THE AO OF THE ASSESSEE WAS PLEASED TO GRANT REGISTRATION U/S. 12A OF THE ACT, SINCE THE APPLICANT TRUST SATISFIED ALL THE CONDITIONS LAID DOWN U/S. 12A OF THE ACT. THE ONLY GRIEVANCE OF THE ASSESSEE IS THA T SINCE IT HAD APPLIED ON 31.05.2007 IN FORM NO. 10A BEFORE THE LD. CIT, THEN AS PER SECTIO N 12AA(2) OF THE ACT, THE LD. CIT OUGHT TO HAVE GRANTED THE REGISTRATION WITHIN SIX M ONTHS OR IN THE ALTERNATIVE AS PER THE 2 ITA NO.2146/KOL/2014 CHRISTOPHER EDUCATIONAL TRUST, SPECIAL BENCH DECISION OF THE TRIBUNAL IN BHAGWAD S WARUP SHRI SHRI DEVRAHA BABA MEMORIAL SHRI HARI PARMARTH DHAM TRUST VS. CIT, DEH RADUN (2008) 111 ITD 175 (DEL.)(SB) WHEREIN THE SPECIAL BENCH WAS PLEASED TO HOLD THAT IN CASE WHERE COMMISSIONER DOES NOT PASS OR GRANT AN ORDER REFUSING REGISTRATI ON OF TRUST WITHIN SIX MONTHS FROM THE END OF THE MONTH IN WHICH APPLICATION FOR REGISTRATION U/S. 12A OF THE ACT WAS FILED, REGISTRATION WOULD BE DEEMED TO HAVE BEEN GRANTED TO TRUST AUTOM ATICALLY ON EXPIRY OF PERIOD SPECIFIED IN SEC. 12AA(2) OF THE ACT. SINCE FACTS ENUMERATED ABOVE DO NOT REQUIRE ANY OTHER MATERIAL FOR ADJUDICATING THE ISSUE BEFORE US, WE PROCEED WI TH THE SAME. 3. WE HAVE HEARD RIVAL SUBMISSIONS AND GONE THROUGH FACTS AND CIRCUMSTANCES OF THE CASE CAREFULLY. WE NOTE THAT THE ASSESSEE TRUST HA S APPLIED FOR REGISTRATION IN FORM NO. 10A WHICH WAS FILED ON 31.05.2007. THE LD. CIT HAS CAL LED FOR REPORT FROM DCIT, CIR-2, MIDNAPORE AND JCIT, RANGE-2, MIDNAPORE AND THEN THE AO OF THE ASSESSEE WHO IN TURN HAVE SUGGESTED FOR GRANT OF REGISTRATION TO THE ASS ESSEE TRUST U/S. 12A OF THE ACT. THE LD. CIT AFTER GOING THROUGH THE DOCUMENTS SUBMITTED BY THE ASSESSEE TRUST WAS OF THE OPINION THAT THE ASSESSEE TRUST SATISFIED ALL THE CONDITION S LAID DOWN U/S. 12A OF THE ACT. HOWEVER, HE GRANTED REGISTRATION W.E.F. 12.11.2014. THE MAI N GRIEVANCE RAISED BY THE ASSESSEE BEFORE US IS THAT THE LD. CIT OUGHT TO HAVE GIVEN THE REGI STRATION AFTER THE EXPIRY OF SIX MONTHS FROM THE DATE OF SUBMISSION OF APPLICATION IN FORM 10 I.E. FROM 31.05.2007 WHEN THE DOCUMENTS WERE SUBMITTED AND NOT FROM 12.11.2014. WE FIND FORCE IN THE ARGUMENT OF THE LD. AR THAT AS PER THE SPECIAL BENCH ORDER IN BHAGW AD SWARUP SHRI SHRI DEVRAHA BABA MEMORIAL SHRI HARI PARMARTH DHAM TRUST (SUPRA) WHER EIN IT WAS HELD THAT IF THE LD. CIT HAS NOT GRANTED REGISTRATION OR REFUSED REGISTRATIO N WITHIN SIX MONTHS FROM THE END OF THE MONTH IN WHICH AN APPLICATION FOR REGISTRATION U/S. 12A OF THE ACT WAS FILED, REGISTRATION WOULD BE DEEMED TO HAVE BEEN GRANTED TO THE TRUST A UTOMATICALLY ON THE EXPIRY OF PERIOD SPECIFIED IN SEC. 12AA OF THE ACT. WE NOTE THAT IN CIVIL APPEAL NO. 1478 OF 2016 IN SLP (C) NO. 9705 OF 2009 THE HONBLE SUPREME COURT OF I NDIA BY ORDER DATED 16.02.2016 IN THE CASE OF CIT VS. SOCIETY FOR THE PROMN. OF EDN, ALLA HABAD, WAS PLEASED TO UPHOLD THE VIEW OF THE HONBLE HIGH COURT OF ALLAHABAD THAT ONCE AN APPLICATION IS MADE UNDER THE SAID PROVISION (12AA) AND IN CASE THE SAME IS NOT RESPON DED TO WITHIN SIX MONTHS IT WOULD BE TAKEN THAT THE APPLICATION IS REGISTERED UNDER THE PROVISION . THE HONBLE SUPREME COURT 3 ITA NO.2146/KOL/2014 CHRISTOPHER EDUCATIONAL TRUST, UPHELD THE HONBLE ALLAHABAD HIGH COURTS ORDER AND OBSERVED THAT THE REGISTRATION WOULD OPERATE ONLY AFTER SIX MONTHS FROM THE DATE OF APPL ICATION. HENCE, WE DIRECT THE LD. CIT TO GRANT REGISTRATION U/S. 12AA OF THE ACT W.E.F 01.12.2007 TO THE ASSESSEE TRUST AND NOT W.E.F. 12.11.2014 AS HAS BEEN ORDERED IN THE IMPUGN ED ORDER 4. IN THE RESULT, APPEAL OF ASSESSEE IS PARTLY ALLO WED AS INDICATED ABOVE. ORDER IS PRONOUNCED IN THE OPEN COURT ON 12.07.2017 SD/- SD/- (M. BALAGANESH) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 12TH JULY, 2017 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT CHRISTOPHER EDUCATIONAL TRUST, CHRISTOP HER DAY SCHOOL, MALANCHA ROAD, P.O. NIMPUR, KHARAGPUR, DIST. PASCHI M MEDNIPUR, PIN- 721304. 2 RESPONDENT CIT, KOL-XIX, KOLKATA. 3 . THE DCIT, KOLKATA 4. 5. JCIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, SR. PVT. SECRETARY