WESTERN EDUCATIONAL WELFARE TRUST, THANE V. CIT-I, THANE

ITA 2177/MUM/2013

• Counselvise Citation: 217719914 RSA 2013
• Duration Of Justice: 1 year(s) 7 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-11-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 17-11-2014
• Assessment Year: 2013-2014
• Appeal Filed On: 19-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHA KALA CHANDA
• Assessee Lawyers: PANKAJ TOPRANI
• Keywords: Period of limitation; Time period of passing order
• Section: 12A

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL G , BENCH MUMBAI , BEFORE SHRI R.C.SHARMA , A M & VIVEK VARMA , J M ITA NO. 2177 / MUM/20 1 3 ( ASSESSMENT YEAR : 20 13 - 2014 ) WESTERN EDUCATIONAL WELFARE TRUST, C/O WESTERN REAL ESTATE PVT. LTD., SHOP NO. 1, RAJHEDIA APARTMENTS, WESTERN PARK, OPP. WESTERN HOTEL, MIRA - BHAYENDER, THANE - 401 104 VS. CIT - I, THANE PAN/GIR NO. : A A ATW 2341 L ( APPELLANT ) .. ( RESPONDENT ) /ASSESSEE BY : SHRI PANKAJ T OPRANI /REVENUE BY : SMT. ABHA KALA CHANDA DATE OF HEARING : 1 7 TH NOVEMBER , 201 4 DATE OF PRONOUNCEMENT 17 TH NOVEMBER , 201 4 O R D E R PER R.C.SHARMA (A.M) : THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT DATED 14 - 1 - 2013 , BY WHICH THE CIT REJECTED THE APP LICATION OF THE ASSESSEE FOR THE REGISTRATION U/S.12A OF THE I.T.ACT. 2 . RIVAL CONTENTIONS HAVE BEEN HEARD AND RECORD PERUSED. FACTS IN BRIEF ARE THAT THE ASSESSEE FILED AN APPLICATION U/S.12A IN FORM NO.10A FOR REGISTRATION BEFORE THE CIT ON 23 - 5 - 2012 , WHICH WAS SUBSEQUENTLY FORWARDED TO AO FOR HIS DETAILED REPORT. THE AO IN ITS REPORT STATED THAT THE MAIN OBJECTS OF THE TRUST ARE TO RUN EDUCATIONAL PROGRAMMES, MAINTAIN ISLAMIC SCHOOLS AND MADRASSA, TO GIVE EDUCATIONAL SUPPORT TO NEEDY AND ITA NO. 2177 / 13 2 POOR, PROTECT THE ENVIRONMENT, WORK FOR GENERAL PUBLIC ETC. THE AO CONSIDERING THE SOCIAL ACTIVITIES OF THE ASSESSEE, RECOMMENDED THE APPLICATION OF THE TRUST FOR REGISTRATION U/S.12A. HOWEVER, THE CIT ASKED FOR CERTAIN DETAILS AND INFORMATION FROM THE ASSESSEE. THEREA FTER THE ASSESSEE FURNISHED PHOTOGRAPHS OF DISTRIBUTION OF BOOKS TO THE NEEDY. HOWEVER, THE CIT DID NOT CONVINCE WITH THE SUBMISSION OF THE ASSESSEE AND THE UNDER THESE FACTS AND CIRCUMSTANCES OF THE CASE, THE CIT GOT INFLUENCED AND TOOK THE VIEW THAT THE ACTIVITIES OF THE TRUSTEES ARE NOT ESTABLISHED AS GENUINE AND REJECTED THE REGISTRATION. 3. AGAINST THE ABOVE ORDER OF CIT PASSED U/S.12A, THE ASSESSEE IS IN FURTHER APPEAL BEFORE US. 4. IN ADDITION TO THE GROUND TAKEN ON MERITS, THE ASSESSEE HAS TAKEN A LEGAL GROUND TO THE EFFECT THAT ORDER PASSED BY THE CIT U/S.12A WAS BARRED BY LIMITATION AS PER PROVISIONS OF SECTION 12AA(2). 5. WE HAVE CONSIDERED RIVAL CONTENTIONS AND FOUND THAT ASSESSEE HAS APPLIED FOR REGISTRATION U/S. 12A ON 23 - 5 - 2012, WHICH HAS D ULY BEEN RECORDED BY CIT IN FIRST PARA OF HIS ORDER PASSED U/S.12A DATED 14 - 1 - 2013. UNDISPUTEDL Y, THE ORDER PASSED BY CIT DECLINING THE REGISTRATION ON 14 - 1 - 2013. AS PER THE PROVISIONS OF SECTION 12AA(2) EVERY ORDER GRANTING OR REFUSING REGISTRATION UNDER CLAUSE (B) OF SUB - SECTION 1 OF SECTION 12A SHALL BE PASSED BEFORE THE EXPIRY OF SIX MONTHS FROM THE END OF THE MONTH IN WHICH THE APPLICATION WAS RECEIVED UNDER CLAUSE (A) OR CLAUSE (AA) OF SUB - SECTION 1 OF SECTION 12A. IT IS CLEAR THAT WITH REFERENCE TO A PPLICATION DATED 23 - 5 - 2012, THE CIT(A) OUGHT TO HAVE PASSED ORDER BY 30 - 11 - 2012 I.E. WITHIN SIX MONTHS PERIOD FROM THE END OF THE MONTH IN WHICH APPLICATION ITA NO. 2177 / 13 3 WAS FILED, HOWEVER, THE CIT(A) HAS PASSED ORDER ON 14 - 1 - 2013, WHICH IS BEYOND THE LIMITATION PERIOD PROVIDED U/S.12AA(2). ACCORDINGLY, WE QUASH THE ORDER PASSED BY CIT ON THE GROUND OF LIMITATION. 6 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED, IN TERMS INDICATED HEREINABOVE . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 17 /11/ 201 4 . 17 /11/ 2014 SD/ - SD/ - ( ) ( VIVEK VARMA ) ( ) ( R.C.SHARMA ) / JUDICIAL MEMBER / ACCOUNT ANT MEMBER MUMBAI ; DATED 17 / 11 /2014 /PKM , PS COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( ASSTT. REGISTRAR) / ITAT, MUMBAI 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / THE CIT, MUMBAI. 4. / CIT 5. / DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//