Mother land, New Delhi V. CIT(Exemptions), New Delhi

ITA 3544/DEL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 4673 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2019-2020
• Appeal Filed On: 23-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S N MEENA
• Assessee Lawyers: CHAKARDHAR PANDA
• Section: 80G; 12AA; 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES FRIDAY/A, NEW DELHI BEFORE MS. SUSHMA CHOWLA, VICE PRESIDENT DR. B. R. R. KUMAR, ACCOUNTANT MEMBER ITA NO. 3544/DEL/2019 : ASSTT. YEAR : 201 9-20 MOTHER LAND, F-9/138, 2 ND FLOOR, DEVLI ROAD, JAWAHAR PARK KHANPUR, NEW DELHI-110062 VS CIT(EXEMPTIONS), NEW DELHI-110002 (APPELLANT) (RESPONDENT) PAN NO. AA EAM5747M ASSESSEE BY : SH. CHAKARDHAR PANDA, CA REVENUE BY : SH. S. N. MEENA, SR. DR DATE OF HEARING: 07 . 0 2 .2020 DATE OF PRONOUNCEMENT: 20 .02 .2020 ORDER PER DR. B.R.R. KUMAR, ACCOUNTANT MEMBER: THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A GAINST THE ORDER OF LD. CIT(EXEMPTIONS), NEW DELHI DATED 2 2.03.2019. 2. FOLLOWING GROUNDS HAVE BEEN RAISED BY THE ASSESS EE: 1. LD. CIT(EXEMPTIONS) HAS ERRED IN REJECTING THE APPLICATION U/S 80G(5)(VI) OF THE INCOME TAX ACT, 1961 BY NOT APPRECIATING THE FACTS ON RECORDS AND GIVING THE FINDING WHICH IS CONTRARY TO ITS OWN ORD ER DATED 27.09.2018 ON SAME FACTS GRANTING REGISTRATIO N U/S 12AA OF THE INCOME TAX ACT, 1961. 3. THE ORDER OF THE LD. CIT(EXEMPTIONS) IS REPRODUC ED IN TOTO FOR THE SAKE OF CONVENIENCE: THE APPLICANT HAS FILED APPLICATION ON 16.09.2018 IN FORM NO 10G SEEKING EXEMPTION U/S 80G OF THE INCOME TAX ACT , 1961. THE APPLICANT WAS ISSUED LETTER DATED 01.11.2018 RE QUESTING IT TO ITA NO. 3544/DEL/2019 MOTHER LAND. 2 SUBMIT CERTAIN DOCUMENTS ON 20.11.2018 IN SUPPORT O F ITS CLAIM OF EXEMPTION U/S 80G OF THE ACT. 2. ON 19.11.2018, THE APPLICANT SUBMITTED PART DETA ILS WHICH WERE PLACED ON RECORDS. SUBSEQUENTLY, A LETTER DATE D 28.01.2019 WAS SENT VIDE WHICH ANOTHER OPPORTUNITY WAS GIVEN T O THE APPLICANT TO SUBMIT THE REQUISITE DETAILS AND THE A PPLICANT WAS REQUESTED FOR COMPLIANCE ON 04.02.2019. BUT, NO REP LY WAS FILED BY THE APPLICANT ON 04.02.2019. HOWEVER, THE APPLIC ANT SUBMITTED DETAILS ON 14.02.2019 & ON 25.02.2019 WHI CH WERE PLACED ON RECORDS. 3. ON PERUSAL OF THE RECORDS, IT IS SEEN THAT THE A PPLICANT HAS NOT PRODUCED BILLS OF EXPENSES EXCEPT A BILL DATED 08.0 2.2019, SERIAL NO. 3645 IN THE NAME OF ANUPAMA DIGITAL STUDIO & GI FT POINT OF RS. 1440/- ONLY WHEREAS IT CLAIMED EXPENSES AMOUNTI NG TO RS. 8285/-, RS. 59,182/- RS. 95,508/- IN BALANCE SHEET FOR FINANCIAL YEARS 2018-19(AS ON 10.02.2019), 2017-18 & 2016-17. ALSO, IT IS SEEN THAT ALMOST ALL TRANSACTIONS MADE BY THE APPLI CANT ARE IN CASH. HENCE IT CANNOT BE ESTABLISHED THAT APPLICANT HAS CARRIED OUT CHARITABLE ACTIVITY. THIS DO NOT SATISFY CONDIT IONS THAT ARE LAID DOWN U/S 80G(5)(VI) OF THE INCOME TAX ACT, 1961 REA D WITH RULE 11AA OF THE INCOME TAX RULES, 1962. 4. IN THE LIGHT OF THE ABOVE FACTS, THE CHARITABLE NATURE OF ACTIVITIES OF THE INSTITUTION CANNOT BE ESTABLISHED . IN THESE CIRCUMSTANCES, THE APPLICATION SEEKING EXEMPTION U/ S 80G OF I.T. ACT IS HEREBY REJECTED. 5. THE APPLICANT IS, HOWEVER, AT LIBERTY TO APPLY A FRESH AFTER COMPLETING THE REQUISITE DETAILS. 4. DURING THE ARGUMENTS BEFORE US, THE LD. AR ARGUE D THAT THE APPLICATION FOR SEEKING EXEMPTION U/S 80G OF THE IN COME TAX ACT, 1961 HAS BEEN REJECTED BECAUSE THE LD. AR COULD NOT PROD UCE THE BILLS OF RS.8285/-, RS.59,182/-. HE SUBMITTED THAT OWING TO THE PERSONAL ATTACK BY SOME MISCREANTS WHILE GOING TO ATTEND THE HEARIN G BEFORE THE LD. CIT(EXEMPTIONS) HE COULD NOT ATTEND THE HEARING ON THE DESIGNATED DATE. IT WAS PLEADED THAT THE ASSESSEE HAS ALREADY BEEN G RANTED EXEMPTION U/S 12AA AND THERE SHOULD NOT BE ANY IMPEDIMENT TO GRANT THE ITA NO. 3544/DEL/2019 MOTHER LAND. 3 REGISTRATION U/S 80G IN THE NORMAL COURSE. IT WAS P LEADED THAT THERE IS NO REASON FOR REJECTING THE APPLICATION FOR EXEMPTION U/S 80G IN THE ABSENCE OF ANY MATERIAL CONTRA. IT WAS ARGUED THAT THE REGI STRATION WAS REJECTED BECAUSE BILLS COULD NOT BE PRODUCED AND BILLS COULD NOT BE PRODUCED BECAUSE OF THE PERSONAL ATTACK ON HIM. 5. THE LD. DR ARGUED THAT THE LD. CIT(EXEMPTIONS) C OULD NOT GRANTED THE EXEMPTION IN THE ABSENCE OF THE DETAILS BEING P UT FORWARD BY THE ASSESSEE. 6. HEARD THE ARGUMENTS OF BOTH THE PARTIES AND PERU SED THE MATERIAL AVAILABLE ON RECORD. 7. WE FIND THAT THE ASSESSEE HAS GOT A BONAFIDE REA SON FOR NOT PRODUCING THE BILLS BEFORE THE LD. CIT(EXEMPTIONS). WE FEEL THAT THE INTEREST OF JUSTICE WOULD BE WELL SERVED IF THE ASS ESSEE IS GIVEN AN OPPORTUNITY TO REPRESENT THE CASE BEFORE THE LD. CI T(EXEMPTIONS). HENCE, THE CASE IS BEING REMANDED BACK TO THE FILE OF THE LD. CIT(EXEMPTIONS) WHO WOULD GO THROUGH THE MATTER AFRESH IN CONSIDERI NG THE CASE DENOVO. 8. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 20/02/2020. SD/- SD/- (SUSHMA CHOWLA) (DR. B.R.R. KUMAR) VICE PRESIDENT ACCOUNTANT ME MBER DATED: 20/02/2020 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR