The Surat District Cricket Association, Surat V. The CIT(Exemption), Ahmedabad

ITA 361/AHD/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 2081 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-05-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 20-05-2024
• Assessment Year: misc
• Appeal Filed On: 25-02-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: FORTHEREVENUEHASNOSERIOUS; FORTHEREVENUEDRAWNOUR

Judgement Text

xplanation INTHEINCOMETAXAPPELLATETRIBUNAL AHMEDABAD“C”BENCH Before:Smt.AnnapurnaGupta,AccountantMember AndShriT.RSenthilKumar,JudicialMember TheSuratDistrictCricket Association, LalbhaiContractorStadium, SuratDumasRoad, Opp.RundhJakatNaka, Vesu, Surat-395007. PAN:AAATT6114A (Appellant) Vs TheCommissioner ofIncomeTax (Exemption) Ahmedabad (Respondent) AssesseeRepresented:ShriEsmayeelSaherwala,AR RevenueRepresented:ShriKamleshMakwana,SR-DR Dateofhearing:21-05-2024 Dateofpronouncement:29-05-2024 आदेश/ ORDER PERT.R.SENTHILKUMAR,JUDICIALMEMBER Thisappealisfiledbytheassesseeasagainsttherejectionorder dated20.09.2023passedbytheCommissionerofIncomeTax (Exemption),Ahmedabaddenyingregistrationundersection80G(5)of theIncomeTaxAct,1961forlatefilingoftheapplicationinForm No.10AB. 2.Onperusalofrecordsitisfoundthattheimpugnedorderwas passedbytheLd.CIT(E)on20.09.2023andthepresentappealisfiled on26.02.2024.Wenotethattheregistryhasnotissuedanydefect noticeaboutthedelayinfilingtheappealbeforetheTribunal.However, ITANo:361/Ahd/2024 AssessmentYear:NA ITANo.361/Ahd/2024 SuratDistrictCricketAssociationvs.CIT(E) Asst.YearN.A 2 theassesseefiledanaffidavitthatassessee-trustdidnotawareofthe rejectionorderpassedbytheLd.CIT(E),astheassesseedidnot receivedtherejectionorderbyhardcopyorontheregisteredmailid, whentheoffice-bearercheckontheportalande-proceedingslink throughtheirTaxConsultanttheybecameawareoftherejectionorder passedbytheLd.CIT(A).Therefore,theappealwasfiledon26.02.2024. Thus,ifatallthereisadelay,thesameisnotintentionaland deliberateonthepartoftheassessee-trustandprayedtocondonethe delay.TheLd.CIT-DRappearingfortheRevenuehasnoserious objectionincondoningtheaboveappeal.Thus,foravoidingany technicalissue,thedelay,ifanyisherebycondoned. 3.TheLd.CIT(E),heldthattheassessee-trustcommencedits activityon14.08.1987,andwasgrantedprovisionalregistration u/s.80G(5)oftheActon07.04.2022,butapplicationinFormNo.10AB forfinalregistrationu/s.80G(5)oftheActwasfiledon29.03.2023 whichisbeyond6monthsofprovisionalregistrationgrantedtothe assesee.Whenthesamewasputacrossforverification,theassessee failedtogiveexplanation,therebytheapplicationforfinalregistration u/s.80G(5)oftheActwasrejectedbytheLd.CIT(E)asnotmaintainable. 4.Attheoutset,theLd.Counselfortheasseseedrawnourattention totheCBDTCircularNo.7of2024dated25.04.2024andthereby requestedtoset-asidethepresentappealtothefileoftheLd.CIT(E)to passfreshorder,duetotheextendedperiodupto30.06.2024as prescribedbytheCBDT. 5.PerContra,theLd.DRappearingfortheRevenuedrawnour attentiontoparagraph4.1oftheaboveCircularNo.7of2024and ITANo.361/Ahd/2024 SuratDistrictCricketAssociationvs.CIT(E) Asst.YearN.A 3 submittedthattheLd.CIT(E),rejectedorderinassessee’scasewas dated20.09.2023andtheBoardCircularno.7of2024isdated 25.04.2024.Therefore,theassesseeisrequiredtofilefreshapplication inForm10ABtoavailthebenefitofextendedtimeasprovidedinthe BoardCircular. 6.Wehavegivenourthoughtfulconsiderationandperusedthe materialsavailableonrecordsincludingtheCBDTCircularNo.7of 2024,whichreadsasfollows: “...4.1Further,incaseswhereanytrust,institutionoffundhasalreadymadean applicationinFormNo.10AB,andwherethePrincipalCommissioneror Commissionerhaspassedanorderrejectingsuchapplication,onorbeforethe issuanceofthisCircular,societyonaccountofthefactthattheapplicationwas furnishedaftertheduedateorthattheapplicationhasbeenfurnishedunderthe wrongsectioncode,itmayfurnishafreshapplicationinFormNo.10ABwithinthe extendedtimeprovidedinparagraph3(ii)i.e30.06.2024...” 6.1Inthepresentcase,impugnedorderpassedbytheLd.CIT(E)is dated20.09.2023,whichismuchpriortotheBoardCircularNo.7of 2024dated25.04.2024.Furtherwedon’tfindanyinfirmityintheorder passedbytheLd.CIT(E),sincetheApplicationwasfiledbeyondthe periodofsixmonthsfromthedateofgrantofprovisionalregistration oftheTrust,asprescribedintheAct.However,asperpara4.1ofthe CBDTCircularNo.7of2024,theassesseeisrequiredtomakefresh applicationbeforetheLd.CIT(E).Onproperfilingoftheapplicationin FormNo.10ABbytheassessee-trust,wellbefore30.06.2024,the Ld.CIT(E)isdirectedtopassfreshorderinaccordancewithlaw.With thisdirection,theappealfiledbytheassesseeisallowed. ITANo.361/Ahd/2024 SuratDistrictCricketAssociationvs.CIT(E) Asst.YearN.A 4 7.Intheresult,theappealisallowedforthestatisticalpurposes. Orderpronouncedintheopencourton29-05-2024 Sd /-Sd/-Sd/- (ANNAPURNAGUPTA)(T.R.SENTHILKUMAR) ACCOUNTANTMEMBERJUDICIALMEMBER (TrueCopy) Ahmedabad:Dated29/05/2024 Manish