DCIT (E), Circle- Ghaziabad, Ghaziabad V. Shri Badri Nath and Shri Kedarnath Temple Committee , Chamoli

ITA 3690/DEL/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7583 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-08-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2013-2014
• Appeal Filed On: 17-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALKA GAUTAM
• Section: 143(3); 80G; 12A; 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B, NEW DELHI BEFORE SH. KUL BHARAT, JUDICIAL MEMBER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 3690/DEL/2018 : ASSTT. YEAR : 2013-14 DCIT(E), CIRCLE-GHAZIABAD VS M/S SHRI BADRINATH AND SHRI KEDARNATH TEMPLE COMMITTEE, JOSHIMATH NEAR NURSING MANDIR, CHAMOLI (APPELLANT) (RESPONDENT) PAN NO. AA ETS8361E ASSESSEE BY : SH. RAJIV JAIN, CA REVENUE BY : MS. ALKA GAUTAM, SR. DR DATE OF HEAR ING: 24 . 0 8 .20 2 1 DATE OF PRONOUNCEMENT: 24 .0 8 .20 2 1 ORDER PER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER: THE PRESENT APPEAL HAS BEEN FILED BY THE REVENUE A GAINST THE ORDER OF LD. CIT(A), HALDWANI DATED 19.03.2018. 2. BRIEF FACTS OF THE CASE ARE THAT THE INCOME TAX RETURN FOR ASSESSMENT YEAR 2013-14 WAS FILED ON 04.04.2014 VID E E-FILING ACKNOWLEDGMENT NO. 174463720040414 DECLARING NIL IN COME BY CLAIMING BENEFITS OF SECTION 11 OF THE ACT AND REGI STRATION U/S 12A OF THE ACT. THE INTIMATION FOR THE ASSESSMENT Y EAR 2013-14 U/S 143(1), COMMUNICATION REFERENCE NO. CPC / 1314 /A7 / 1427273840, DEMAND IDENTIFICATION NO. 2014201337 069248650T, COMPUTED THE INCOME AT RS.22,74,78,460/ -, ITA NO.3690/DEL/2018 BADRI NATH & KEDARNATH TEMPLE 2 DENYING BENEFITS OF REGISTRATION U/S 12A AND CONSEQ UENTIAL BENEFITS U/S 11 RESULTING IN DEMAND OF RS.9,13,08,9 44/-. 3. SHRI BADRINATH AND SHRI KEDARNATH TEMPLE COMMITT EE (SBSKTC) WAS FORMED ON 15.04.1940 UNDER THE UTTAR P RADESH SHRI BADRINATH AND SHRI KEDARNATH TEMPLES ACT, 1939 AS A BODY CORPORATE HAVING PERPETUAL SUCCESSION AND A COMMON SEAL AND THE MEMBERS OF THE COMMITTEE ARE APPOINTED BY THE S TATE GOVERNMENT. SECTION 80G WAS INTRODUCED IN THE I.T. ACT, 1961 BY THE FINANCE (NO.2) ACT, 1968 W.E.F. ASSESSMENT Y EAR 1968- 69 AND SHRI BADRINATH AND SHRI KEDARNATH TEMPLE WAS NOTIFIED U/S 80G(2)(B) AS RENOWN PLACE OF WORSHIP VIDE NOTIF ICATION NO. S.O. 3069 DATED 19.07.1969. SINCE, THEN SBSKTC IS CONTINUOUSLY REGISTERED U/S 80G AND THE LATEST RENE WAL OF REGISTRATION WAS GRANTED ON 24.04.2009 FOR THE PERI OD FROM 01.04.2009 TO 25.03.2012. THIS WAS FURTHER RENEWED ON 26.03.2012 VIDE C.NO. 129/27/TAX EXPEM./HARIDWAR/20 1- 12/TECH/7658. 4. IT WAS ARGUED THAT DUE TO LAPSE OF TIME, FREQUEN T CHANGES OF IT JURISDICTION AND CONSEQUENT TRANSFER OF RECOR DS, CHANGES IN MANAGEMENT OF SBSKTC, AND OWING TO THE NATURAL DISA STER, THE REGISTRATION DETAILS WAS NEITHER AVAILABLE WITH THE TRUST NOR WITH DEPARTMENT. ASSESSMENT YEAR 2013-14 BEING THE FIRST YEAR OF E- FILING BECOMING MANDATORY, THE UTILITY FOR E-FILING ITR REQUIRED NUMBER AND DATE OF REGISTRATION U/S 12A OF THE ACT AND THE NON- QUOTING OF THE SAME BY THE ASSESSEE LED TO THE DENI AL OF EXEMPTION. ITA NO.3690/DEL/2018 BADRI NATH & KEDARNATH TEMPLE 3 5. THIS WAS THE FIRST YEAR WHEN E-FILING OF ITR IN FORM NO. 7 BECAME MANDATORY AND PREVIOUSLY THE ASSESSEE WAS FI LING ITS ITR MANUALLY IN FORM NO. 7 CLAIMING BENEFIT OF REGI STRATION U/S 12A. THE ASSESSMENTS FOR SEVERAL PREVIOUS YEARS WER E COMPLETED U/S 147/143(3) OF THE ACT. TO SUPPORT THE ARGUMENTS, THE LD. AR FILED ASSESSMENT ORDERS PASSE D U/S 143(3) FOR THE ASSESSMENT YEARS 1972-73, 2003-04, 2 005-06, 2006-07, 2009-10. FURTHER, NO ORDER OF REVOCATION O F REGISTRATION U/S 12A COULD BE BROUGHT TO OUR NOTICE BY THE REVENUE. HENCE, KEEPING IN VIEW THE ENTIRE FACTS AN D CIRCUMSTANCES AND PREVIOUS ORDERS CORROBORATING THE GRANT OF REGISTRATION U/S 12A, WE HEREBY DECLINE TO INTERFER E WITH THE ORDER OF THE LD. CIT (E). 6. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 24/08/2021. SD/- SD/- (KUL BHARAT) (DR. B. R. R. KUMAR) JUDICIAL MEMBER AC COUNTANT MEMBER DATED: 24/08/2021 *SUBODH KUMAR, SR. PS* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR