Cuncolim Union., Cuncolim V. The Commissioner of Income Tax, (Exemption) Bengalore.., Bangalore

ITA 380/PAN/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 3036 (ITAT-PANAJI)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 21-10-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: PRASHANT GADEKAR LD
• Section: 80G; 12A; 12AA; 37; 12; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE SHRI NARENDRA S. SAINI , HONBLE ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN , HONBLE JUDICIAL MEMBER ITA NO S . 37 9 & 380 /PNJ/2015 : (ASST. Y R S : NA ) CUNCOLIM UNION, CUNCOLIM UNION SPORTS COMPLEX, ZULPEAXETH CULVADO, CUNCOLIM SALCETE GOA. PAN : AABAC9441M ( APPELLANT S ) VS. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) BENGALURU (RESPONDENT S ) ASSESSEE BY : NONE . REVENUE BY : SHRI PRASHANT GADEKAR, LD. DR. D ATE OF HEARING : 1 3 / 0 1 /201 6 DATE OF ORDER : 1 3 / 0 1 /201 6 O R D E R PER GEORGE MATHAN : ITA NO.379/PNJ/2015 IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE L D. CIT( EXEMPTIONS ), BENGALURU IN ORDER F.NO. CIT(E)BLR/80G/PNJ - 353/15 - 16 DATED 3 1 .07 .2015 REFUSING TO GRANT RECOGNITION U/S 80G OF THE ACT . 2. ITA NO.380/PNJ/2015 IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT (EXEMPTIONS), BENGALURU IN ORDER F.NO. CIT(E) 2 ITA NO S . 37 9 & 380 /PNJ/2015 (ASST. YR S : NA ) BLR/12AA/ AABAC9441M/PNJ - 352/14 - 15 DATED 31 .07.2015 REFUSING TO GRANT RE GISTRA TION U/S 12A OF THE ACT. 3 . NONE REPRESENTED ON BEHALF OF THE ASSESSEE. SHRI PRASHANT GADEKAR, LD. DR REPRESENTED ON BEHALF OF THE REVENUE . AN ADJOURNMENT LETTER HAD BEEN FILED ON BEHALF OF THE ASSESSEE. THE ASSESSEE HAS ALSO FILED THE PAPER BOOK CONTAINING 29 PAGES. THE ADJOURNMENT LETTER FILED BY THE ASSESSEE STANDS REJECTED AS THE APPEAL IS A VERY SMALL APPEAL AND NO JUSTIFIABLE REASON HAS BEEN PROVIDED FOR SEEKING ADJOURNMENT. 4 . IT IS SUBMITTED BY THE LD. DR THAT THE LD. CIT( E ) HAD REFUSED REGISTRATION U/S 12A AND RECOGNITION U/S 80G ON THE GROUND THAT THE ASSESSEE HAD NOT PRO DUCED THE EVIDENCE OF CREATION OF THE SOCIETY AND THE RELEVANT BYE - LAWS. IT WAS A SUBMISSION THAT THE ORDER OF THE LD. CIT(E) WAS LIABLE TO BE UPHELD. 5. WE HAVE CONSIDERED THE SUBMISSIONS. WE HAVE ALSO PURSUED THE GROUNDS OF APPEAL A ND ALSO THE ORDERS OF THE LD. CIT(E). THE PERUSAL OF THE ORDER OF THE LD.CIT(E) U/S 12AA SHOWS THAT THE ASSESSEE HAS FILED FOR REGISTRATION ON 06.01.2015. THOUGH THE LD.CIT(E) HAS PASSED THE ORDER ON 31.07.2015 THERE IS NO REFERENCE TO ANY DETAILS BE ING CALLED FOR BY THE CIT . THE LD.CIT(E) HAS DENIED THE REGISTRATION U/S 12A AND RECOGNITION U/S 80 G WITHOUT GIVING THE ASSESSEE ANY OPPORTUNITY OR CALL ING FOR ANY DETAILS. I T IS FURTHER NOTICED IN THE PAPER BOOK THE ASSESSEE HAS ENCLOSED THE COPY OF BYE - LAWS. IN THIS CIRCUMSTANCES IN THE INTEREST OF JUSTICE THE ISSUE OF REGISTRATION U/S 12 A AND THE RECOGNITION U/S 80G IS RESTORED TO THE FILE OF THE LD.CIT(E) FOR RE - ADJUDICATION AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY TO PRODUCE THE EVIDENCES AS CALLED FOR BY THE LD. CIT(E). 3 ITA NO S . 37 9 & 380 /PNJ/2015 (ASST. YR S : NA ) 6 . IN THE RESULT, THE APPEAL S OF THE ASSESSEE ARE PARTLY ALLOWE D FOR STATISTICAL PURPOSES . 7 . ORDER PR ONOUNCED IN THE OPEN COURT ON 1 3 . 0 1 .201 6 . SD/ - ( NARENDRA S. SAINI ) ACCOUNTANT MEMBER SD/ - ( GEORGE MATHAN) JUDICIAL MEMBER PLACE : PANAJI - GOA DATED : 1 3 / 0 1 /201 6 *A* COPY TO : (1) APPELLANT (2) RESPONDENT (3) CIT CONCERNED (4) CIT(A) CONCERNED (5) D.R (6) GUARD FILE TRUE COPY, BY ORDER ASSISTANT REGISTRAR ITAT, PANAJI BENCH, PANAJI