M/s A.R. Trust, Meerut V. CIT, Meerut

ITA 2521/DEL/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 69423 (ITAT-DELHI)
• Duration Of Justice: 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 28-10-2013
• Assessment Year: misc
• Appeal Filed On: 30-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y KAKKAR
• Keywords: Condonation of delay
• Section: 80G; 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH A NEW DELHI) BEFORE SHRI U.B.S. BEDI, JUDICIAL MEMBER AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER I.T.A. NO.2521/DEL/2013 A.R. TRUST, CIT, 92/2, THAPAR NAGAR, MEERUT. MEERUT. V. (APPELLANT) (RESPONDENT) PAN /GIR/NO. PAN /GIR/NO. PAN /GIR/NO. PAN /GIR/NO.AADTA AADTA AADTA AADTA- -- -0673 0673 0673 0673- -- -L LL L APPELLANT BY : SHRI ANOOP SHARMA, ADVOCATE. RESPONDENT BY : MS. Y. KAKKAR, SR. DR. ORDER PER TS KAPOOR, AM: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD CIT DATED 4.12.2012. VIDE THIS ORDER THE CIT, MEERUT HAS REFUSED TO GRANT EXEMPTION U/S 80G OF THE INCOME TAX ACT, 1961. THE GROUNDS OF APPEALS TAKEN BY THE ASSESSEE ARE AS UNDER:- 1. THAT THE CIT, MEERUT WAS WRONG IN REFUSING TO GRANT E XEMPTION U/S TO THE ASSESSEE TRUST. 2. THAT FOR THE VARY REASONS, FOR NON GRANT OF EXEMPTION U/S 80G, REGISTRATION U/S 12A WAS REFUSED BY THE CIT WHICH ORDER STANDS REVERSED BY THIS HON'BLE ITAT AND REGISTRATION U/S 12A HAS THUS BEEN GIVEN BY THE HON'BLE ITAT DELHI. 3. THE REGISTRATION U/S 12AA BEEN GIVEN DENIAL OF EXEMPT ION U/S 80G IS WRONG. 2. AT THE OUTSET, THE LD AR SUBMITTED THAT REFUSAL TO GRANT OF EXEMPTION U/S 80G WAS MADE AS REGISTRATION OF THE TRUST U/.S 12AA WAS REFUSED AND IN THIS RESPECT OUR ATTENTION WAS INVITED T O PARA 7 OF ORDER U/S 80G. HE FURTHER SUBMITTED THAT HON'BLE TRIBUNAL I N I.T.A. NO. ITA NO2521/DEL/2013 2 5283/DEL/2012 VIDE ORDER DATED 16.1.2013 HAS ALREADY DIRECTED FOR GRANTING REGISTRATION U/S 12AA OF THE IT ACT AND THER EFORE REGISTRATION U/S 80G HAS TO BE RESTORED. 3. AS REGARDS THE DELAY IN FILING THE APPEAL THE LD A R SUBMITTED THAT THE MOTHER OF SECRETARY OF THE TRUST WAS ILL AND THER EFORE THE DELAY OF 84 DAYS IN FILING THE APPEAL HAS OCCURRED AND SINCE TH E TRUST WAS A GENUINE TRUST AND DELAY WAS BONA FIDE AND REGISTRATIO N U/S 12AA HAS ALREADY BEEN GRANTED, THEREFORE, THE DELAY MAY BE C ONDONED. 4. THE LD DR RELIED UPON THE ORDER OF CIT. HOWEVER, SHE DID NOT RAISE ANY OBJECTION FOR CONDONATION OF DELAY IN FILI NG OF THE APPEAL. 5. WE HAVE HEARD THE RIVAL SUBMISSIONS OF BOTH THE PAR TIES AND HAVE GONE THROUGH THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT THE LD AR HAS FILED APPLICATION FOR CONDONATION OF DELAY IN FILING THE APPEAL. THE APPLICATION IS SUPPORTED BY DULY ATTESTED AND SWOR NED AFFIDAVIT OF SECRETARY OF TRUST. SINCE THIS IS A CASE OF TRUST AND D ELAY HAS OCCURRED DUE TO BONAFIDE REASONS, WE CONDONE THE DELAY. AS REGA RDS MERITS WE FIND THAT THE EXEMPTION U/S 80G WAS DENIED IN VIEW O F THE FACT THAT REGISTRATION U/S 12AA WAS REFUSED AS IS APPARENT FROM PA RA 7 OF THE IMPUGNED ORDER WHICH IS REPRODUCED BELOW:- FROM ABOVE DISCUSSION, IT IS VERY WELL ESTABLISHED THAT THE TRUST HAS NOT CARRIED OUT ANY CHARITABLE ACTIVITY AND NOT ENGAGED IN ANY OF THE ACTIVITIES WHICH ARE IN CONSONANCE WITH TH E OBJECTS OF THE TRUST AND IN ACCORDANCE WITH THE RELEVANT PROVISI ONS OF THE STATUTE AND THE REGISTRATION U/S 12AA HAS ALSO BEEN REFU SED AND THUS CONDITION IN SECTION 80G(5) IS NOT FULFILLED. C ONSEQUENTLY, I REFUSE TO GRANT THE EXEMPTION U/S 80G OF THE INCOME T AX ACT, 1961 AND REJECT THE APPLICATION. SINCE THE TRIBUNAL HAS ALREADY DIRECTED FOR GRANTING REGISTRATION U/S 12AA OF THE ACT AND THIS WAS THE ONLY REASON FOR REFUSA L OF GRANTING ITA NO2521/DEL/2013 3 EXEMPTION U/S 80G, THEREFORE WE ORDER THAT EXEMPTION U/S 80G BE GRANTED TO THE ASSESSEE. 6. IN VIEW OF THE ABOVE, THE APPEAL FILED BY THE ASSE SSEE IS ALLOWED. 7. ORDER PRONOUNCED IN THE OPEN COURT ON 31ST DAY OF OCTOBER, 2013. SD/- SD/- (U.B.S. BEDI) (T.S. KAPOOR) JUDICIAL MEMBER ACCOUNTANT MEMBER DT.31.10.2013. HMS COPY FORWARDED TO:- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT (A)-, NEW DELHI. 5. THE DR, ITAT, LOKNAYAK BHAWAN, KHAN MARKET, NEW DEL HI. TRUE COPY. BY ORDER (ITAT, NEW DELHI). DATE OF HEARING 28.10.2013 DATE OF DICTATION 30.10.2013 DATE OF TYPING 30.10.2013 DATE OF ORDER SIGNED BY BOTH THE MEMBERS & PRONOUNCEMENT. DATE OF ORDER UPLOADED ON NET & SENT TO THE BENCH CONCERNED.