Good Shepherd Ministries, Hyderabad V. The CIT (Examptions), Hyderabad

ITA 263/VIZ/2016

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 6657 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 4 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-09-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 1993-1994
• Appeal Filed On: 02-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R GOVINDARAJAN
• Assessee Lawyers: A V RAGHURAM
• Section: 153A; 80G; 12A; 12AA; 32; 147; 263; 132; 10; 154

Judgement Text

ITA NO.263/VIZAG/2016 GOOD SHEPHERD MINISTRIES, SRIKAKULAM 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . . ' , % BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER ./I.T.A.NO.263/VIZAG/2016 ( / ASSESSMENT YEAR: 1993-94) GOOD SHEPHERD MINISTRIES SRIKAKULAM CIT(EXEMPTIONS) HYDERABAD [PAN NO. AAATG1726B ] ( ' / APPELLANT) ( ()' / RESPONDENT) / APPELLANT BY : SHRI A.V. RAGHURAM, AR / RESPONDENT BY : SHRI R. GOVINDA RAJAN, DR / DATE OF HEARING : 20.09.2017 / DATE OF PRONOUNCEMENT : 27.09.2017 / O R D E R PER D.S. SUNDER SINGH, ACCOUNTANT MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST ORDER OF THE COMMISSIONER OF INCOME TAX CIT(E), HYDERABAD VIDE F.NO.CIT(E)/HYD/12A/2015-16/NO PAN DATED 17.3.2016 FOR REFUSA OF GRANT OF REGISTRATION U/S12A OF I.T.ACT.L ITA NO.263/VIZAG/2016 GOOD SHEPHERD MINISTRIES, SRIKAKULAM 2 2. ALL THE GROUNDS OF APPEAL ARE RELATED TO REFUSIN G THE GRANT OF REGISTRATION U/S 12A OF THE INCOME TAX ACT, 1961 (H EREINAFTER CALLED AS 'THE ACT'). IN THIS CASE, THE ASSESSEE HAS FILED F ORM 10A FOR REGISTRATION U/S 12A OF THE ACT IN THE OFFICE OF THE COMMISSIONE R OF INCOME TAX, VISAKHAPATNAM ON 19.02.1993 BUT THE ASSESSEE HAS NO T RECEIVED THE REGISTRATION U/S 12A, TILL DATE. THEREFORE, THE ASS ESSEE HAS MADE REPRESENTATION BEFORE THE CIT(EXEMPTIONS) SEEKING R EGISTRATION AND THE APPROVAL U/S 80G OF THE ACT. THE CIT(EXEMPTIONS) V IDE LETTER DATED 17.3.2016 INTIMATED THE ASSESSEE REGARDING ITS INAB ILITY TO CONSIDER THE APPLICATION FOR GRANT OF REGISTRATION U/S 12A OF TH E ACT AND APPROVAL U/S 80G OF THE ACT DUE TO NON AVAILABILITY OF THE CITED APPLICATION AND THE REST OF CORRESPONDENCE. HENCE, THE ASSESSEE FILED APPEAL BEFORE THIS TRIBUNAL SEEKING FOR GRANT OF REGISTRATION AND FOR APPROVAL U/S 80G. 3. APPEARING FOR THE ASSESSEE THE LD. A.R. ARGUED T HAT THE ASSESSEE HAD FILED THE APPLICATION FOR GRANT OF REGISTRATION BEFORE THE CIT, VISAKHAPATNAM ON 19.2.1993 AND SUBSEQUENTLY MADE TH E FOLLOW UP THROUGH THE CORRESPONDENCE BUT THE REGISTRATION U/ S 12A WAS NOT GRANTED AND SURPRISINGLY RECEIVED THE COMMUNICATION STATING THAT THE DEPARTMENT IS NOT IN A POSITION TO CONSIDER THE REQ UEST FOR GRANT OF REGISTRATION. THE FILING OF APPLICATION AND SUBSEQ UENT CORRESPONDENCE IS EVIDENCED BY THE APPELLATE ORDER IN ASSESSEES OWN CASE FOR THE ITA NO.263/VIZAG/2016 GOOD SHEPHERD MINISTRIES, SRIKAKULAM 3 ASSESSMENT YEAR 2010-11 TO 2013-14. THE LD. A.R. F URTHER ARGUED THAT AS PER THE PROVISIONS OF INCOME TAX ACT, 1961, ONCE THE ASSESSEE HAS FILED AN APPLICATION FOR GRANT OF REGISTRATION, THE CIT HAS TO DECIDE THE ISSUE WITHIN 6 MONTHS WITH REGARD TO GRANT OF REGIS TRATION OR OTHERWISE. THE LD. A.R. INVITED OUR ATTENTION TO THE REMAND RE PORT SUBMITTED BY THE ITO (EXEMPTIONS), VISAKHAPATNAM TO THE CIT(A)-2, GU NTUR IN CONNECTION WITH THE APPEAL FILED FOR THE ASSESSMENT YEARS 2010 -11 TO 2013-14, DATED 11/08/2017 WHICH READS AS UNDER: 'REFERENCE MAY PLEASE BE MADE TO THE ABOVE. THE REMAND REPORT CALLED FOR ON THE STATUS OF APPLI CATION FILED BY THE SUBJECT ASSESSEE FOR REGISTRATION U/S. 12AA OF THE ACT IS S UBMITTED HEREUNDER, AS CALLED FOR BY THE COMMISSIONER OF INCOME TAX (APPEALS) GUNTUR, CAMP VISAKHAPATNAM. THE OLD FILES/RECORDS CONTAINING CORRESPONDENCE REL ATING TO PROCESSING OF APPLICATIONS FILED BY VARIOUS ASSESSEES SEEKING GRA NT OF REGISTRATION U/S. 12AA / APPROVAL U/S. 80G APPROVAL U/S. 10(23C)(VI) OF THE IT ACT, 1961 ETC., HAVE BEEN OBTAINED FROM THE OFFICERS OF THE PR. COMMISSIONER OF INCOME TAX-I, (WHO IS ALSO THE CUSTODIAN OF OLD RECORDS / REGISTERS PERTAINING TO THE ERSTWHILE CIT. VISAKHAPATNAM) AND PR. CIT-2, VISAKHAPATNAM, FOR ON WARD TRANSMISSION TO THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), HYDERABAD, AS THE JURISDICTION OVER EXEMPT CASES WAS ASSIGNED TO HIM W.E.F. 15-11-2014. THE FOLLOWING OBSERVATIONS ARE MADE ON VERIFICATION OF THE FILE/ RECORD (TWO VOLS.) CONTAINING THE CORRESPONDENCE / INFORMATION RELATIN G TO APPLICATION FILED IN FORM NO. 10A BY THE ABOVE - MENTIONED ASSESSEE I.E. M/S. GOOD SHEPHERD MINISTRIES, SRIKAKULAM: (I) THE APPLICANT TRUST (WHICH WAS CREATED ON 17-03-199 2), FILED AN APPLICATION IN FORM -10A IN THE O/O THE COMMISSIONER OF INCOME T AX, VISAKHAPATNAM ON 19-02-1993. A LETTER IN NO. H. QRS.NO.III/82 / 92-93, DATED 25-02-1993 WAS ADDRESSED BY THE ERSTWHILE O/O COMMISSIONER OF INCO ME TAX, VISAKHAPATNAM, ADVISING THE APPLICANT TO CONTACT TH E ASST. COMMISSIONER OF INCOME TAX, CIRCLE-2, VISAKHAPATNAM AND FURNISH RS. 2/- COURT FEE STAMP AND FURNISH ANY OTHER INFORMATION AND PARTICULARS REQUI RED BY HIM. A COPY OF THE SAID LETTER WAS ALSO MARKED TO THE CONCERNED ASSESS ING OFFICER AND THE RANGE HEAD. (II) SUBSEQUENTLY, IN CONTINUATION TO ITS APPLICATION FI LED ON 19-2-1993, THE APPLICANT FILED A LETTER DATED 01-03-1995 IN THE O/ O THE ERSTWHILE CIT. VIZAG ON 14-03-1995 SUBMITTING THAT THEY HAVE NOT RECEIVED A NY FORMAL LETTER REGARDING REGISTRATION OF THE TRUST. IT WAS CONTENDED BY THE A PP//CANT THAT IT HAD FILED ITS APPLICATION WITHIN THE PRESCRIBED TIME. FURTHER, THE APPLICANT FILED FORM ITA NO.263/VIZAG/2016 GOOD SHEPHERD MINISTRIES, SRIKAKULAM 4 NO. 10G SEEKING GRANT OF APPROVAL U/S. BOG OF THE A CT ALONGWITH REQUIRED INFORMATION /DOCUMENTS. THE APPLICANT REQUESTED THE CIT, VISAKHAPATNAM TO GRANT REGISTRATION U/S 12A AND ALS O TO ACCORD APPROVAL LI/S. 80G OF THE ACT. HOWEVER, IT IS NOT CLEAR FROM THE S AID LETTER AS TO WHETHER THE APPLICANT HAD RECEIVED ANY LETTER FROM THE ACIT, CI RCLE-2, VISAKHAPATNAM CALLING FOR REQUIRED INFORMATION / DETAILS AND WHET HER IT HAD FURNISHED RS. 2/- COURT FEE STAMP AS DIRECTED BY THE CIT VISAKHAPATNA M, ETC. (III) ON RECEIPT OF THE ABOVE - MENTIONED LETTER DATED 01 -03-1995, THE O/O THE CIT, VISAKHAPATNAM ISSUED A LETTER IN HQRS.NO.III/38/92-93 , DATED 22-08-1995, ADVISING THE APPLICANT TO CONTACT THE ASST. COMMISS IONER OF INCOME TAX, CIRCLE-2, VISAKHAPATNAM AND FURNISH PS. 2/- COURT F EE STAMP AND FURNISH ANY OTHER (IV) INFORMATION AND PARTICULARS REQUIRED BY HIM. A COPY OF THE SAID LETTER WAS MARKED TO THE CONCERNED ASSESSING OFFICER ALONG WIT H ASSESSEE'S LETTER DATED 01-03-1995 AND ITS ENCLOSURES AND ALSO TO THE RANGE HEAD. (V) (V) A REMINDER LETTER DATED 05-10-1995 IN HQRS.NO.III /82/92-93 WAS ISSUED TO THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-2, VISAKHAPATNAM CALLING FOR REPORT ON THE APPLICATIONS FILED BY THE SUBJECT ASS ESSEE FOR REGISTRATION U/S. 12A AND EXEMPTION U/S. 8OG. (VI) THIS REGARD IT IS SUBMITTED THAT THE RECORDS (TWO V OLUMES) RELATING TO SUBJECT ASSESSEE'S CASE, AS OBTAINING FROM THE 0/0 PR. CIT-2, VISAKHAPATNAM, DOES NOT CONTAIN ANY CORRESPONDING / COMMUNICATION/ INFORMATION OTHER THAN THOSE MENTIONED AT (I) ASSES SEE FOR GRANTING OF REGISTRATION U/S. 12A OF THE I. T. ACT, WAS DISPOSE D OFF BY GRANTING REGISTRATION TO THE ASSESSEE TRUST OR NOT, AS THERE WAS NO ORDER GRANTING REGISTRATION U/S. 1A AVAILABLE ON RECORD. SIMILARLY , THE RECORD DOES NOT CONTAIN ANY PROCEEDING/ ORDER WITHDRAWING THE REGIS TRATION GRANTED. THE PROCEEDINGS NO. REFERRED TO IN THE LETTER OF THE LD .CIT(A)-2, GUNTUR CITED UNDER REFERENCE ABOVE VIZ. HQRS.NO.III/38/92-93, DA TED 22-08-1995 REFER TO A LETTER ISSUED BY THE 0/0 CIT, VISAKHAPAT NAM ASKING THE ASSESSEE TO CONTACT THE ACIT, CIRCIE-2, VISAKHAPATN AM AND TO FURNISH RS. 2/- COURT FEE STAMP AND OTHER INFORMATION/ PART ICULARS REQUIRED BY HIM. IT DOES NOT REFER TO GRANTING / REJECTION OF 1 2A REGISTRATION TO THE ASSESSEE. (VII) IT MAY NOT BE OUT OF PLACE TO SUBMIT THAT THE ASSES SEE-TRUST COULD NOT SHOW WITH EVIDENCE THAT THE COURT FEE STAMP(S) AND THE INFORMATION / MATERIAL REQUESTED BY THE ACIT WAS FURNISHED BY IT. SUBMITTED FOR KID PERUSAL AND CONSIDERATION OF THE LD. COMMISSIONER O F INCOME TAX, (APPEALS)-2, GUNTUR, CAMP: VISAKHAPATNAM.' 4. THE LD. A.R. ALSO INVITED OUR ATTENTION TO THE O RDER OF THE HONBLE SUPREME COURT IN THE CASE OF CIT KANPUR & ORS VS. S OCIETY FOR THE ITA NO.263/VIZAG/2016 GOOD SHEPHERD MINISTRIES, SRIKAKULAM 5 PROMOTION OF EDUCATION, ALLAHABAD IN CIVIL APPEAL N O.1478 OF 2016 DATED 16.2.2016 AND ARGUED THAT THE ORDER OF THE CIT(EXEM PTIONS) BE SET ASIDE AND GRANT REGISTRATION U/S 12A OF THE ACT. 5. ON THE OTHER HAND, THE LD. D.R. ARGUED THAT THER E WAS NO ORDER PASSED BY THE CIT(EXEMPTIONS) U/S 12A OF THE ACT. THE CIT(EXEMPTIONS) HAS COMMUNICATED ON 17.3.2016 REGAR DING THE NON- AVAILABILITY OF THE DOCUMENTS SUBMITTED BY THE ASSE SSEE AND IN THE ABSENCE OF THE NON AVAILABILITY EXPRESSED THEIR INA BILITY TO CONSIDER THE REQUEST.. SINCE THERE IS NO ORDER U/S 12A OF THE A CT PASSED BY THE CIT(E), THE APPEAL IS NOT MAINTAINABLE, HENCE, REQU ESTED TO DISMISS THE APPEAL OF THE ASSESSEE. THE LD. DR FURTHER SUBMITTE D THAT THE ASSESSEE IS FREE TO APPROACH THE CIT(E) AND SUBMIT NECESSARY EVIDENCES CALLED FOR AND TAKE UP THE MATTER FOR GRANT OF REGISTRATION. 6. WE HAVE HEARD BOTH THE PARTIES, PERUSED THE MATER IALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHOR ITIES BELOW. THE LETTER DATED 17.3.2016 FILED BY THE ASSESSEE AGAINS T WHICH APPEAL IS PREFERRED IS MERE COMMUNICATION AND NO ORDER HAS BE EN PASSED BY THE LD.CIT U/S 12A OF THE ACT. AS PER SECTION 253 OF T HE ACT, THE FOLLOWING ORDERS ARE APPEALABLE BEFORE THIS TRIBUNAL. ITA NO.263/VIZAG/2016 GOOD SHEPHERD MINISTRIES, SRIKAKULAM 6 APPEALS TO THE APPELLATE TRIBUNAL. 25 253. 26 (1) ANY ASSESSEE AGGRIEVED 27 BY ANY OF THE FOLLOWING ORDERS MAY APPEAL TO THE APPELLATE TRIBUNAL AGAINST SUCH ORDER ( A ) AN ORDER PASSED BY A 28 [DEPUTY COMMISSIONER (APPEALS)] 29 [BEFORE THE 1ST DAY OF OCTOBER, 1998] 30 [OR, AS THE CASE MAY BE, A COMMISSIONER (APPEALS)] UNDER 31 [***] 32 [ SECTION 154 ], 33 [***] SECTION 250 , 34 [ SECTION 270A , ] 35 [ SECTION 271 , SECTION 271A OR SECTION 272A ]; OR 36 [( B ) AN ORDER PASSED BY AN ASSESSING OFFICER UNDER CLAUS E ( C ) OF SECTION 158BC , IN RESPECT OF SEARCH INITIATED UNDER SECTION 132 OR BOOKS OF ACCOUNT, OTHER DOCUMENTS OR ANY ASSETS REQUISITIONED UNDER SECTION 132A , AFTER THE 30TH DAY OF JUNE, 1995, BUT BEFORE THE 1ST DAY OF JANUARY, 1997; OR] 37 [( BA ) AN ORDER PASSED BY AN ASSESSING OFFICER UNDER SUB-S ECTION (1) OF SECTION 115VZC ; OR] ( C ) AN ORDER PASSED BY A 38 [PRINCIPAL COMMISSIONER OR] COMMISSIONER 39 [UNDER SECTION 12AA 40 [OR UNDER CLAUSE ( VI ) OF SUB-SECTION (5) OF SECTION 80G ] OR] UNDER SECTION 263 41 [ OR UNDER SECTION 270A ] 42 [OR UNDER SECTION 271 ] 43 [OR UNDER SECTION 272A ] 44 [***] OR AN ORDER PASSED BY HIM UNDER SECTION 154 AMENDING HIS ORDER UNDER SECTION 263 ] 45 [OR AN ORDER PASSED BY A 46 [PRINCIPAL CHIEF COMMISSIONER OR] CHIEF COMMISSIONER OR A 46 [PRINCIPAL DIRECTOR GENERAL OR] DIRECTOR GENERAL OR A 46 [PRINCIPAL DIRECTOR OR] DIRECTOR UNDER SECTION 272A ; 47 [OR]] 47 [( D ) AN ORDER PASSED BY AN ASSESSING OFFICER UNDER SUB-S ECTION (3), OF SECTION 143 OR SECTION 147 48 [OR SECTION 153A OR SECTION 153C ] IN PURSUANCE OF THE DIRECTIONS OF THE DISPUTE RESOLUTION PANEL OR AN ORDER PASSED UNDER SECTION 154 IN RESPECT OF SUCH ORDER;] 49 [( E ) AN ORDER PASSED BY AN ASSESSING OFFICER UNDER SUB - SECTION (3) OF SECTION 143 OR SECTION 147 OR SECTION 153A OR SECTION 153C WITH THE APPROVAL OF THE 50 [PRINCIPAL COMMISSIONER OR] COMMISSIONER AS REFERRE D TO IN SUB- SECTION (12) OF SECTION 144BA OR AN ORDER PASSED UNDER SECTION 154 OR SECTION 155 IN RESPECT OF SUCH ORDER;] 51 [( F ) AN ORDER PASSED BY THE PRESCRIBED AUTHORITY UNDER 51A [ SUB - CLAUSE ( IV ) OR SUB - CLAUSE ( V ) OR ] SUB-CLAUSE ( VI ) OR SUB-CLAUSE ( VIA ) OF CLAUSE ( 23C ) OF SECTION 10 .] (2) THE 50 [PRINCIPAL COMMISSIONER OR] COMMISSIONER MAY, IF HE OBJECTS TO ANY ORDER PASSED BY A 52 [DEPUTY COMMISSIONER (APPEALS)] 53 [BEFORE THE 1ST DAY OF OCTOBER, 1998] 54 [OR, AS THE CASE MAY BE, A COMMISSIONER (APPEALS)] UNDER 55 [ SECTION 154 OR] SECTION 250 , DIRECT THE 56 [ASSESSING] OFFICER 57 TO APPEAL TO THE APPELLATE TRIBUNAL AGAINST THE OR DER. IN THIS CASE THERE IS NO ORDER PASSED BY TH E CIT(EXEMPTIONS), HENCE, WE AGREE WITH THE LD. D.R. THAT THE APPEAL I S NOT MAINTAINABLE. ACCORDINGLY, THE APPEAL FILED BY THE ASSESSEE IS DI SMISSED AS INFRUCTUOUS. HOWEVER, IN THE INTEREST OF JUSTICE, WE DIRECT THE CIT(EXEMPTIONS) TO DISPOSE OF THE APPLICATION OF THE ASSESSEE AT THE E ARLIEST AND WHILE ITA NO.263/VIZAG/2016 GOOD SHEPHERD MINISTRIES, SRIKAKULAM 7 DISPOSING THE APPLICATION OF THE ASSESSEE, WE SUGGE ST THE CIT(EXEMPTIONS) TO CONSIDER THE DECISION OF HONBLE SUPREME COURT CITED (SUPRA). 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT O N 27 TH SEPT17. SD/- SD/- ( . ) ( . . ' ) (V. DURGA RAO) (D.S. SUNDER SINGH) /JUDICIAL MEMBER /ACCOUNTANT MEMBER # /VISAKHAPATNAM: ' /DATED : 27.09.2017 VG/SPS )# *# /COPY OF THE ORDER FORWARDED TO:- 1. / THE APPELLANT GOOD SHEPHERD MINISTRIES, KONNA STREET, SRIKAKULAM 2. / THE RESPONDENT THE CIT(EXEMPTIONS), HYDERABAD 3. + / THE CIT, VISAKHAPATNAM 4. + ( ) / THE CIT (A), VISAKHAPATNAM 5. # . , . , # / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM