Sri Sri Sitaramji Bhawan (Estate), Kolkata V. CIT(E), Kolkata , Kolkata

ITA 2455/KOL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 5973 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 13-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S DASGUPTA
• Assessee Lawyers: V N PUROHIT
• Keywords: Non compliance
• Section: 12A; 12AA

Judgement Text

, B , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI, M. BALAGANESH, ACCOUNTANT MEMBER ITA NO. 2455 / KOL / 20 17 SRI SRI SITARAMJI BHAWAN (ESTATE), P-7, CHOWRINGHEE SQUARE, SWASTIK CENTRE, 1 ST FLOOR, KOLKATA-69 [ PAN NO.AARTS 1623 A ] V/S . COMMISSIONER OF INCOME TAX (E), 10B, MIDDLETON ROW, 6 TH FLOOR, KOLKATA-700071 /APPELLANT .. / RESPONDENT /BY APPELLANT SHRI V.N. PUROHIT, FCA /BY RESPONDENT SHRI S. DASGUPTA, ADDL. CIT-DR /DATE OF HEARING 23-07-2018 /DATE OF PRONOUNCEMENT 31-07-2018 / O R D E R PER S.S.GODARA, JUDICIAL MEMBER:- THIS ASSESSEES APPEAL ARISES AGAINST COMMISSIONER OF INCOME TAX (EXEMPTIONS), KOLKATAS ORDER DATED 17.10.2017 INVO LVING PROCEEDINGS 12AA OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. THIS ASSESSEE CAME INTO EXISTENCE AS A TRUST ON 21.08.1966 VIDE ITS CORRESPONDING TRUST DEED. IT SOUGHT FOR SECTION 12A A REGISTRATION VIDE APPLICATION SUBMITTED FORM 10A DATED 19.04.2017. TH IS FOLLOWED THAT THE RELEVANT ENQUIRIES AT THE CIT(E)S END. THE ASSESSE E FILED ALL DETAILS OF ITS DONATION RECEIVED WHICH WERE TREATED AS CORPUS DONA TION, BALANCE-SHEET ALONG WITH INCOME AND EXPENDITURE ACCOUNT AS WELL A S THE OTHER DOCUMENTS SOUGHT THEREIN. LEARNED CIT(E) LASTLY CONCLUDED IN HIS ORDER UNDER CHALLENGE ITA NO.2455/KOL/2017 SRI SRI SITARAMJI BHAWAN (ESTATE) VS. CIT(E), KOLKATA PA GE 2 THAT THE ASSESSEE HAD AGREED FOR WITHDRAWING ITS RE GISTRATION APPLICATION ON ACCOUNT OF NON COMPLIANCE OF THE EARLIER DIRECTION S SEEKING TO TREAT ITS ACTIVITIES TO BE NON GENUINE. HE HAS THEREFORE REJE CTED ASSESSEES REGISTRATION APPLICATION IN LIMINE AS WITHDRAWN. THIS LEAVES THE ASSESSEE AGREED. 3. WE HAVE GIVEN OUR THOUGHTFUL CONSIDERATION TO RI VAL CONTENTIONS. THE ASSESSEES PRESIDENT / SECRETARYS AFFIDAVIT DATED 17.05.2018 SOLEMNLY AVERS THEREIN THAT ITS AUTHORIZED REPRESENTATIVE HAD NEVE R WITHDRAWN THE REQUISITE REGISTRATION APPLICATION FILED BEFORE CIT(E). THIS AFFIDAVIT RATHER PLEADS THAT THE AUTHORIZED REPRESENTATIVE HAD IN FACT NOT PUT ITS A PPEARANCE BEFORE CIT(E) DURING THE COURSE OF HEARING ON 04.10.2017. NOR IS ANY SUCH WITHDRAWAL CONCESSION FILED AT THE TAXPAYERS BEHEST IS FORTHC OMING FROM RECORDS. THESE CLINCHING FACTS HAVE GONE UNREBUTTED FROM THE REVEN UE SIDE. WE THEREFORE DEEM IT APPROPRIATE IN LARGER INTEREST OF JUSTICE T HAT THE ASSESSEE DESERVES ONE MORE INNINGS BEFORE CIT(E) FOR AFRESH ADJUDICATION OF ITS REGISTRATION APPLICATION ON MERIT AS PER LAW AFTER ADEQUATE OPPO RTUNITY OF HEARING. WE ORDER ACCORDINGLY. 4. THIS ASSESSEES APPEAL IS ACCEPTED FOR STATISTIC AL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT 31/ 07/2018 SD/- SD/- ( %) (' %) (M.BALAGANESH) (S.S.GODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) KOLKATA, *DKP, SR.P.S (- 31 / 07 /201 8 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-SRI SRI SITARAMJI BHAWAN (ESTATE), P-8, CHOWR INGHEE SQUARE, SWASTIK CENTRE, 1 ST FLOOR, KOLKAKTA-69 2. /RESPONDENT-CIT(E), 10B, MIDDLETON ROW, 6 TH FLOOR, KOLKATA-71 3. 3 4 / CONCERNED CIT KOLKATA 4. 4- / CIT (A) KOLKATA 5. 7 ''3, 3, / DR, ITAT, KOLKATA 6. < / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR. PRIVATE SECRETARY, HEAD OF OFFICE/DDO 3,