Shri Mohan Singh Shikcha Sansthan, Mathura V. CIT-1, Agra

ITA 321/AGR/2009

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 7092 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 7 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-04-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 06-04-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 14-08-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Bonafide belief; Condonation of delay
• Section: 80G; 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI P.K. BANSAL, ACCOUNTANT MEMBER AND SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO.321/AGR/2009 ASST. YEAR: 2006-07 SHRI MOHAN SINGH SHIKCHA SANSTHAN VS. COMMISSIONER OF INCOME TAX-I, GRAM PALI DOONGRA, AGRA. POST SONKH, MATHURA. (PAN: AAFTS 8716 E). (APPELLANT) (RESPONDENT) APPELLANT : SHRI NAVIN GARGH, ADVOCATE RESPONDENT : SHRI VINOD KUMAR JR. D.R. ORDER PER H.S. SIDHU, J.M. : THE ASSESSEE HAS FILED THE PRESENT APPEAL AGAINST T HE ORDER DATED 19.11.2007 PASSED BY THE CIT-I, AGRA ON THE FOLLOWING GROUNDS :- 1. BECAUSE THE LD. COMMISSIONER OF INCOME-TAX-I, A GRA HAS ERRED IN REJECTING THE REGISTRATION U/S 80G OF THE INCOME-TA X ACT. 2. BECAUSE IN ANY VIEW, WITHOUT CONSIDERING THE AIM S AND OBJECTS OF THE SOCIETY THE REJECTION OF REGISTRATION U/S 80G I S WRONG, ILLEGAL, WITHOUT PROPER OPPORTUNITY, BAD IN LAW AND AGAINST THE FACTS & LAW OF THE CASE. 2 2. THE AFORESAID APPEAL FILED BY THE ASSESSEE IS BA RRED BY 568 DAYS. THE ASSESSEE FILED AN APPLICATION DATED 06.04.2011 REQUESTING FO R CONDONATION OF DELAY. THE CONTENTS OF THE SAME ARE REPRODUCED AS UNDER :- BEFORE THE HON'BLE MEMBERS, INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA. RE. : I.T.A. NO. 321/AGRA/2009 (ASSESSMENT YEAR 20 06 - 2007) SHRI MOHAN SINGH SHIKSHA SANSTHAN, GRAM PALL DOONGRA, POST SONKH DIST.- MATHURA. SUB: PRAYER FOR CONDONATION OF DELAY IN FILING OF APPEAL. ------------------- YOUR HONOURS, MOST RESPECTFULLY, IT IS SUBMITTED :- 1- THAT THE LD. CIT -1 AGRA, REJECTED THE GRANT OF APPROVAL U/S 80G OF THE I.T. ACT, VIDE CONSOLIDATED IMPUGNED ORDER D T. 19.11.2007 RECEIVED ON 24.11.2007. 2- THAT AN APPEAL VIDE ITA NO. 13/AGR/2008 WAS FIL ED ON 14.01.2008 WITHIN TIME BEFORE THE HON'BLE ITAT AGAI NST THE ABOVE IMPUGNED CONSOLIDATED ORDER U/S 12A AND 80G (ACOPY ENCLOSED 1/1 TO 1/2). 3- THAT THE HON'BLE ITAT VIDE ORDER DT. 31.08.2009 , DECIDED THE ISSUE OF REGISTRATION U/S 12A. THE ISSUE OF GRANT OF APPROVAL U/S 80G WAS TO BE DEALT BY SEPARATE APPEAL. 4- THAT THUS ANOTHER APPEAL WAS FILED ON 14.08.200 9 FOR GRANT OF APPROVAL U/S 80G FOR THE ASSESSMENT YEAR 2006-2007 VIDE ITA NO. 3 321/AGRA/2009, AGAINST THE SAME ORDER OF ID. CIT-1 WHICH WAS RECEIVED ON 24.11.2007, WHILE IT WAS TO BE FILED BY 23.01.20 08. THE APPEAL IS THUS LATE BY 568 DAYS. 5- THAT THE APPEAL WAS ORIGINALLY FILED WITHIN TIM E UNDER BONAFIDE BELIEF, AND THE SUBSEQUENT APPEAL AGAINST THE SAME ORDER OF LD. C.IT., AGRA DT. 19.11.2007 WAS FILED ALSO ON 14.08.2009 ON THE SAME DAY ON WHICH THE ORIGINAL APPEAL WAS HEARD VIDE ITA NO. 13 /AG./2008. 6- THAT THE DELAY IN FILING THE APPEAL BY THE APPE LLANT WAS ON ACCOUNT OF REASONABLE AND SUFFICIENT CAUSE. THE DE LAY WAS BONAFIDE AS IT WAS NOT DELIBERATE AND MALAFIDE. 7- RELIANCE PLACED :- (I) 167 ITR 471 (S.C.) LAND ACQUISITION -VS- MST. KATIJI PG. NO.2/1 TO 2/4 (II) 253 ITR 798 (S.C.) VAIJAYANATABAI BABURAO PATIL -VS- SANTA RAM BABURAO PATIL PG. NO.3/5 TO 3/7. PRAYER IT IS THEREFORE PRAYED THAT IN THE INTEREST OF ADVA NCING SUBSTANTIAL JUSTICE, THE DELAY IN FILING THE APPEAL BE 'CONDONE D'. THANKING YOU, DATED: 06.04.2011 SUBMITTED RAMVIR SINGH MANAGER 3. THE LD. COUNSEL FOR THE ASSESSEE STATED THAT THE REASONS MENTIONED IN THE APPLICATION FOR CONDONATION OF DELAY ARE SUFFICIENT TO CONDONE THE DELAY AND HE REQUESTED THAT THE DELAY IN DISPUTE MAY BE CONDONED AND THE PRESENT APPEAL BE 4 DECIDED ON MERIT. HE FURTHER STATED THAT EXACTLY S IMILAR ISSUE IN THE ASSESSEES OWN CASE HAD BEEN ADJUDICATED BY THIS BENCH AND SET ASI DE TO THE LD. CIT TO DECIDE THE ISSUE IN DISPUTE AFRESH UNDER LAW AFTER GIVING OPPO RTUNITY TO THE ASSESSEE. HE HAS ALSO PRODUCED THE COPY OF ORDER DATED 31 ST AUGUST, 2009 PASSED IN THE CASE OF THE ASSESSEE FOR THE ASSESSMENT YEAR 2006-07 IN ITA NO .13/AGR/2008. FINALLY HE REQUESTED THAT THE ISSUE IN DISPUTE MAY ALSO BE SET ASIDE TO THE CIT TO DECIDE THE SAME AFRESH UNDER LAW. 4. THE LD D.R. HAS NOT RAISED ANY SERIOUS OBJECTION ON THE AFORESAID REQUEST OF THE ASSESSEE. 5. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE R ELEVANT RECORDS AVAILABLE WITH US. AS REGARDS TO THE DELAY OF 568 DAYS IN FILING THE PRESENT APPEAL, THE ASSESSEE HAS FILED AN APPLICATION DATED 06.04.2011 STATING THERE IN THE REASONS FOR THE DELAY IN FILING THE APPEAL AND THE CONTENTS OF THE SAID LETT ER HAS BEEN REPRODUCED BY US IN PARAGRAPH NO.2 ABOVE. AFTER GOING THROUGH THE REAS ONS MENTIONED BY THE ASSESSEE IN THE APPLICATION FOR CONDONATION OF DELAY OF 568 DAY S, WE ARE OF THE CONSIDERED OPINION THAT PLAUSIBLE REASONS HAVE BEEN MENTIONED BY THE ASSESSEE IN THE APPLICATION FOR CONDONATION OF DELAY, AND WE CONDON E THE SAME BY ALLOWING THE APPLICATION FILED BY THE ASSESSEE. 5 6. WE HAVE ALSO GONE THROUGH THE ORDER DATED 31.08. 2009 PASSED BY THIS BENCH IN ITA NO.13/AGR/2008 IN ASSESSEES OWN CASE. WE A RE OF THE CONSIDERED OPINION THAT THE ISSUE IN DISPUTE DESERVES TO BE SET ASIDE TO THE LD. CIT TO DECIDE THE SAME AFRESH UNDER LAW, AFTER GIVING FULL OPPORTUNITY TO THE ASSESSEE. 7. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 07.04.2011 ). SD/- SD/- (P.K. BANSAL) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: AGRA DATE: 7 TH APRIL, 2011 PBN/* COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT BY ORDER 3. CIT CONCERNED 4. CIT (APPEALS) CONCERNED 5. DR, ITAT, AGRA BENCH, AGRA 6. GUARD FILE ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRI BUNAL, AGRA TRUE COPY