Shri. Shivaji Shikshan Prasarak Mandal, Nashik V. Commissioner of Income-Tax, Exemption, Pune

ITA 250/PUN/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0576 (ITAT-PUNE)
• Duration Of Justice: 9 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-12-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 17-02-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI S. S. VISWANETHRA RAVI, JM . / ITA NO.250/PUN/2020 SHRI SHIVAJI SHIKSHAN PRASARAK MANDAL, ANGANGAON TALUKA YEOLA, YEOLA DISTRICT NASHIK-423401. PAN : AATTS9890D ....... / APPELLANT / V/S. CIT, EXEMPTION, PUNE. / RESPONDENT ASSESSEE BY : SHRI PRAMOD SHINGTE REVENUE BY : SHRI DEEPAK GARG / DATE OF HEARING : 09.12.2020 / DATE OF PRONOUNCEMENT : 09.12.2020 / ORDER PER INTURI RAMA RAO, AM: THIS IS AN APPEAL FILED BY THE ASSESSEE TRUST DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX, EXEMPTION, PUNE DATED 18.12.2019 PASSED U/S 12AA(1)(B)(II) OF THE INCOME TAX ACT, 1961 (FOR SHORT THE ACT) DENYING THE REGISTRATION U/S 12AA OF THE ACT. 2. THE APPELLANT SOCIETY RAISED THE FOLLOWING GROUNDS OF APPEAL :- 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE LEARNED ASSESSING OFFICER ERRED IN REJECTING APPLICATION OF REGISTRATION MADE U/S 12AA FOR NON-SUBMISSION OF CERTAIN DETAILS. YOUR APPELLANT PRAYS THAT GIVEN AN OPPORTUNITY APPELLANT SHALL SUBMIT ALL THE DETAILS FOR PROVING THE GENUINENESS OF TRUST. YOUR APPELLANT CRAVES FOR TO ADD, ALTER, AMEND, MODIFY, DELETE ALL ABOVE OR ANY GROUNDS OF APPEAL BEFORE OR DURING THE COURSE OF HEARING IN THE INTEREST OF NATURAL JUSTICE. 2 ITA NO.250/PUN/2020 3. THE BRIEF FACTS OF THE CASE ARE AS UNDER :- THE APPELLANT IS A TRUST REGISTERED UNDER THE BOMBAY PUBLIC TRUST ACT, 1950 ON 03.01.1994. THE APPELLANT SOCIETY MADE AN APPLICATION ON 27.06.2019 IN FORM 10A FOR GRANT OF REGISTRATION U/S 12AA OF THE ACT. THE LD. COMMISSIONER OF INCOME TAX, EXEMPTION, PUNE ON PERUSAL OF THE SAID APPLICATION ISSUED A LETTER ON 06.08.2019 THROUGH ITBA PORTAL CALLING UPON THE APPELLANT SOCIETY TO FILE CERTAIN INFORMATION/CLARIFICATION BY 22.08.2019. ANOTHER LETTER WAS ALSO ISSUED ON 26.11.2019 BUT THE APPELLANT SOCIETY HAD NOT COMPLIED WITH THE SAID LETTER. THEREAFTER, THE LD. COMMISSIONER OF INCOME TAX, EXEMPTION, PUNE NOTICED THAT THE APPELLANT SOCIETY HAD NOT UPLOADED THE DECLARATION AS REQUIRED UNDER THE PROVISIONS OF SECTION 13(1)(C) OF THE ACT AND IDENTITY DETAILS OF TRUSTEES/DIRECTORS AND ACTIVITIES CONDUCTED FOR THE LAST THREE YEARS AND THE DETAILS OF DONATIONS MADE & RECEIVED ETC AND HELD THAT IN THE ABSENCE OF THESE DETAILS THE SATISFACTION ABOUT THE CHARITABLE NATURE OF OBJECTS AS WELL AS THE GENUINENESS OF ACTIVITIES OF THE TRUST CANNOT BE ARRIVED AT, ACCORDINGLY, DENIED THE GRANT OF REGISTRATION U/S 12AA OF THE ACT VIDE IMPUGNED ORDER DATED 18.12.2019. 4. BEING AGGRIEVED BY THE ORDER OF LD. COMMISSIONER OF INCOME TAX, EXEMPTION, PUNE, THE APPELLANT SOCIETY IS BEFORE US IN THE PRESENT APPEAL. 5. BEFORE US, IT WAS SUBMITTED ON BEHALF OF THE APPELLANT SOCIETY BY SHRI PRAMOD SHINGTE (LD. AR FOR THE APPELLANT SOCIETY) THAT THE APPELLANT COULD NOT COMPLY WITH THE NOTICES ISSUED BECAUSE OF THE FACT THAT THE NOTICES ISSUED THROUGH ITBA PORTAL WERE NOT SERVED ON THE APPELLANT SOCIETY. 3 ITA NO.250/PUN/2020 6. ON THE OTHER HAND, LD. DR HAD NO SERIOUS OBJECTION FOR REMANDING THE MATTER TO THE LD. COMMISSIONER OF INCOME TAX, EXEMPTION, PUNE FOR DENOVO ADJUDICATION. 7. HAVING HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. WE ARE OF THE CONSIDERED OPINION THAT THE INTERESTS OF JUSTICE WOULD BE MET, IF THE MATTER IS REMANDED TO THE FILE OF THE LD. COMMISSIONER OF INCOME TAX, EXEMPTION, PUNE FOR FRESH DECISION AFTER GRANTING DUE OPPORTUNITY OF BEING HEARD TO THE APPELLANT SOCIETY. WE ORDER ACCORDINGLY. 8. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THIS 09 TH DAY OF DECEMBER, 2020. SD/- SD/- (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / PUNE; / DATED : 09 TH DECEMBER, 2020. SUJEET / 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. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE.