Rural education Advancement Trust, Pune V. CIT, Exemption, Pune

ITA 31/PUN/2021

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3359 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-06-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 03-06-2021
• Assessment Year: misc
• Appeal Filed On: 15-02-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Condonation of delay; Set aside
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO , ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, J UDICIAL M EMBER . / I TA NO. 31 /PUN/20 21 RURAL EDUCATION ADVANCEMENT TRUST, 1102, REAT INDRADHANU SOCIETY, NEAR VANAZ COMPANY, KOTHRUD, PUNE - 411 038 PAN : AADTR6658J ....... / APPELLANT / V/S. THE COMMISSIONER OF INCOME TAX (EXEMPTION) PUNE. / RESPONDENT A SSESSEE BY : SHRI KISHORE PHADKE REVENUE BY : SHRI DEEPAK GARG / DATE OF HEARING : 0 3 . 0 6 .202 1 / DATE OF PRONOUNCEMENT : 14 . 06 .2021 / ORDER PER PARTHA SARATHI CHAUDHU RY, JM : THIS APPEAL PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE LD. CIT(EXEMPTION) DATED 26.09.2020 PASSED U/S.12AA(1)(B)(II) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) AS PER THE FOLLOWING GROUNDS OF APPEAL ON RECORD : 1. THE LEARNED CIT, EXEMPTION, PUNE ERRED IN LAW AND ON FACTS IN NOT GRANTING REGISTRATION U/S.12AA OF THE ITA, 1961 TO APPELLANT ON THE ANALOG Y THAT GENUINENESS OF THE ACTIVITIES OF THE APPELLANT IS NOT SATISFACTORY. 2 ITA NO. 31 /PUN/20 21 RURAL EDUCATION ADVANCEMENT TRUST 2. THE LEARNED CIT, EXEMPTION, PUNE ERRED IN LAW AND ON FACTS IN NOT GRANTING SUFFICIENT OPPORTUNITY TO THE APPELLANT TO SUBMIT ALL THE REQUISITE DETAILS/INFORMATION. 3. THE APPEL LANT CRAVES TO ADD, ALTER, CLARIFY, EXPLAIN, MODIFY, DELETE ANY OF THE GROUNDS OF APPEAL AND SEEK ANY JUST AND FAIR RELIEF. 2. IN THIS CASE, THERE IS DELAY OF 83 DAYS IN FILING OF THE APPEAL BEFORE THE TRIBUNAL. THE LD. COUNSEL FOR THE ASSESSEE HAD FIL ED AN AFFIDAVIT AS WELL AS PETITION FOR CONDONATION OF DELAY OF 83 DAYS. THAT ON PERUSAL OF THE REASONS ENSHRINED IN THESE DOCUMENTS IT IS FOUND THAT THE DELAY WAS CAUSED BECAUSE OF CIRCUMSTANCES WHICH CANNOT BE ATTRIBUTED TO ANY DELIBERATE CONDUCT OF THE ASSESSEE NEITHER IT CAN BE SAID THAT THE DELAY WAS CAUSED B Y THE ASSESSEE WITH MALA - FIDE INTENTION S . THE LD. DR ALSO CONCEDED TO THESE FACTS AND DID NOT RAISE ANY OBJECTION FOR THE CONDONATION OF DELAY . AFTER HEARING THE PARTIES, WE THEREFORE , CONDONE THE DELAY AND PROCEED TO HEAR THIS APPEAL ON MERITS. WE FURTH ER TAKE NOTE ON THE PRESENT PANDEMIC SITUATION WHERE THE MOVEMENT OF PEOPLE ARE RESTRICTED AND BECAUSE OF SUCH PRACTICAL SITUATION, IT IS ALWAYS NOT POSSIBLE TO FOLLOW THE TIME OF LIMITATION REGARDING FILING OF APPEAL BEFORE VARIOUS FORUMS. THIS FACT WAS A LSO OBSERVED AND TAKEN COGNIZANCE OF BY THE HONBLE SUPREME COURT OF INDI A, IN CIVIL ORIGINAL JURISDICTION , S UO MOTO W RIT PETITION ( CIVIL) NO.3 OF 2020 DATED 8 TH MARCH, 2021. 3. AT THE VERY OUTSET, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT IN TH IS CASE THE SOLE GRIEVANCE OF THE ASSESSEE IS THE REJECTION OF THE APPLICATION FOR GRANTING REGISTRATION U/S.12AA OF THE ACT BY THE LD. CIT(EXEMPTION) ON THE GROUND THAT THE GENUINENESS OF TH E ACTIVITIES OF THE ASSESSEE WERE NOT ESTABLISHED. THE ASSESSEE H AD CONTENDED BEFORE US THAT THE LD. CIT(EXEMPTION) HAS NOT PROVIDED SUFFICIENT OPPORTUNITY TO THE ASSESSEE FOR SUBMITTING REQUISITE DETAILS/INFORMATION. REFERRING TO PARA NO. 2 AND 3 OF THE 3 ITA NO. 31 /PUN/20 21 RURAL EDUCATION ADVANCEMENT TRUST LD. CIT(EXEMPTION)S ORDER, THE LD. COUNSEL FOR THE ASSESSEE APPRAISED THE BENCH THAT A LETTER WAS ISSUED THROUGH ITBA PORTAL TO THE ASSESSEE ON 05.06.2020 REQUESTING TO UPLOAD VARIOUS INFORMATION/CLARIFICATION BY 30.06.2020. THAT ON PERUSAL OF THE ITBA PO RTAL, IT I S SEEN THAT THE ASSESSEE TRUST HAD NOT UPLOADED THE REQUISITE DETAILS TILL DATE WHICH WERE CALLED FOR VIDE NOTICE DATED 05.06.2020. FROM PARA 3 OF THE LD. CIT(EXEMPTION)S ORDER, IT IS EVIDENT THAT SPECIFIC DETAILS WERE CALLED FOR FROM THE ASSESS EE/APPLICANT WHICH WERE NOT FURNISHED. IN RESPECT THEREOF, THE LD. COUNSEL FOR THE ASSESSEE PRAYED BEFORE US THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE SO THAT THEY CAN FILE REQUISITE DETAILS/ EVIDENCES BEFORE THE LD. CIT(EXEMPTION) TO REPRESE NT THEIR CASE ON MERITS. 4. THE LD. DR DID NOT RAISE ANY OBJECTION S WITH REGARD TO THE SUBMISSIONS PUT FORTH BY THE LD. COUNSEL FOR THE ASSESSEE . 5. P ARTIES BEING HEARD , WE ARE OF THE CONSIDERED VIEW, IN THE INTEREST OF JUSTICE, ONE MORE OPPORTUNI TY SHOULD BE GRANTED TO THE ASSESSEE SINCE THE MANDATE OF SECTION 12AA OF THE ACT REQUIRES THAT THE LD. CIT(EXEMPTION) SHOULD SATISFY HIMSELF REGARDING OBJECTS OF THE TRUST AND GENUINENESS OF THE ACTIVITIES OF THE TRUST. THAT W HEN THE REQUISITE DETAILS, ON CE IT WOULD BE FILED BY THE ASSESSEE, IN SUCH CIRCUMSTANCES, THE LD. CIT(EXEMPTION) WOULD BE ABLE TO ADJUDICATE THE ISSUE ON MERITS. WITH THESE OBSERVATIONS, WE SET ASIDE THE ORDER OF THE LD. CIT(EXEMPTION) AND REMAND THE MATTER BACK TO HIS FILE TO RE - ADJ UDICATE WHILE COMPLYING WITH THE PRINCIPLES OF NATURAL JUSTICE AND AS PER LAW . 4 ITA NO. 31 /PUN/20 21 RURAL EDUCATION ADVANCEMENT TRUST 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRO NOUNCED ON 14 TH DAY OF JUNE , 20 2 1 . S D/ - S D/ - INTURI RAMA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 14 TH JUNE , 202 1 SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(EXEMPTION), PUNE. 4. THE JCIT, EXEMPTION RANGE, PUNE. 5. , , , / DR, ITAT, B BENCH, PUNE. 6 . / GUARD FILE. / BY ORDER, // T RUE C OPY // / PRIVATE SECRETARY , / ITAT, PUNE . 5 ITA NO. 31 /PUN/20 21 RURAL EDUCATION ADVANCEMENT TRUST DATE 1 DRAFT DICTATED ON 03 .06 .202 1 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 14.06 .202 1 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 DATE OF UPLOADING OF ORDER SR.PS/PS 8 FILE SENT TO BENCH CLERK SR.PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R 11 DATE OF DISPATCH OF ORDER